Dewinta Zora Emiliana, . (2026) TINJAUAN RISIKO DAN PENCEGAHAN FRAUD DALAM TRANSAKSI JUAL BELI TIKET KONSER BTS DI PASAR SEKUNDER (MEDIA SOSIAL) DARI PERSPEKTIF AKUNTANSI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The high enthusiasm of fans for BTS concerts triggers ticket scarcity on official channels, driving the emergence of a secondary market on social media. Unfortunately, these unregulated Consumer-to-Consumer (C2C) transactions carry a significantly high risk of fraud. This study aims to analyze the fraud risks in BTS concert ticket transactions within the social media secondary market and identify prevention efforts from an accounting perspective. This research utilizes a qualitative method with in-depth interviews involving three informants: a fraud victim, a legitimate ticket reseller, and a risk-averse official buyer. Data analysis was conducted using the Fraud Triangle approach and the COSO Internal Control framework. The results indicate that fraud is driven by three main elements: pressure in the form of the perpetrator’s financial greed; opportunity due to the absence of escrow features and the lack of identity verification on social media, which is exacerbated by buyer panic (Fear of Missing Out/FOMO); and rationalization where perpetrators consider extreme markups and fraud as normal risks of a free-market system. As a mitigation effort, prevention must focus on strengthening independent control activities by buyers. This includes layered transaction authorization (Know Your Customer) via video calls and screen recordings, as well as enforcing the principle of Segregation of Duties by strictly rejecting direct transfer methods and utilizing third-party escrow account facilities.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102074] [Pembimbing: Dewi Darmastuti] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Munasiron Miftah] |
| Uncontrolled Keywords: | Fraud Triangle, Internal Control, Concert Tickets, Secondary Market, Social Media |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance Q Science > QP Physiology |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | DEWINTA ZORA EMILIANA |
| Date Deposited: | 07 Sep 2026 06:31 |
| Last Modified: | 07 Sep 2026 06:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50862 |
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