Constraint Review and Implementation of audits on technology-based Startup Companies in Indonesia

Erwin Setyadi

Abstract


Masa depan perusahaan-perusahaan berbasis teknologi digital dan internet sangat prospektif. Namun beberapa kendala pun muncul dikarenakan tidak semua startup memiliki angel investor yang bersedia menyuntikkan modal awal yang besar untuk operasional awal. Standar akuntansi yang digunakan untuk menilai kapitalisasi pasar startup cukup sulit diterapkan sebab yang dinilai bukan asset riil melainkan potensi pangsa pasar pengguna produk teknologi atau aplikasi mereka, yang mana cenderung fluktuatif dan tidak pasti. Kendala yang lain dalam proses audit adalah sebagian besar kegiatan pengolahan data berlangsung menggunakan (program) komputer, yang secara fisik tidak dapat dilihat pelaksanaannya. Tulisan ini membahas kendala yang dihadapi perusahaan startup dan implementasi auditnya.


Keywords


startup; audit; sumberdaya; manusia; internet

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References


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DOI: https://doi.org/10.32486/aksi.v4i2.342

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