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ANALISIS KELEMAHAN PENGENDALIAN INTERNAL PT. APLIKASI KARYA ANAK BANGSA STUDI KASUS JUAL–BELI AKUN GOJEK
https://doi.org/10.22146/abis.v8i2.58896 Ni'immas Ni'immas(1*), Sumiyana Sumiyana(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Abstrak
Tujuan – Penelitian ini menganalisis sistematika jual-beli akun Gojek, motivasi pelaku jual-beli akun Gojek dan alasan yang mendasari pelaku merasa aman melakukan jual-beli akun.
Metode Penelitian – Penelitian ini menggunakan pendekatan kualitiatif-studi kasus. Pengumpulan data dilaksanakan melalui wawancara mendalam dengan jenis wawancara semiterstruktur, observasi dan studi dokumen. Partisipan wawancara terdiri dari 7 orang yang terlibat dalam jual-beli akun.
Temuan – Kegiatan Kegiatan jual beli akun oleh mitra pengemudi saat ini dilakukan secara terbuka dengan memanfaatkan jejaring sosial facebook. Banyak celah dari kelemahan pengendalian maupun sistem aplikasi Gojek yang dapat dimanfaatkan oleh mitra pengemudi untuk mencapai tujuan pribadi melalui tindakan tersembunyi. Pelaku jual beli akun pengemudi termotivasi untuk melakukan tindakan jual beli akun karena berada pada kondisi merugi. Hal ini membuat mitra gojek pelaku jual beli akun cenderung melakukan hal berisiko untuk mencapai kemungkinan prospek keuntungan di masa mendatang. Lemahnya pengendalian internal PT. Aplikasi Karya Anak Bangsa terutama pada mitigasi risiko dan tindak lanjut informasi dari lingkungan menyebabkan asimetri informasi.
Orisinalitas – Jual-beli beli akun pengemudi Gokar dikhawatirkan memberikan risiko bagi perusahaan baik dari keamanan penumpang maupun nilai perusahaan. Sedangkan pengendalian internal yang baik seharusnya memberikan perlindungan terhadap nilai perusahaan berbasis risiko yang menyertai perusahaan dalam mencapai tujuannya. Oleh karena itu, manajemen harus memahami secara mendalam sistematika, motivasi, serta alasan yang mendasari pelaku jual beli akun pengemudi sehingga pengemudi tersebut merasa aman menyerahkan akun pengemudi kepada orang lain. Hal ini penting karena dengan pemahaman yang mendalam, manajemen perusahaan dapat mengurangi fenomena tersebut hingga level yang dapat diterima.
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DOI: https://doi.org/10.22146/abis.v8i2.58896
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