George Adryan Mediony Manas, . (2026) REFLEKSI AKUNTANSI KRITIS DALAM CLASH ROYALE MELALUI NETNOGRAFI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study examines how calculative practices, monetisation, and accountability are experienced and contested within the digital game ecosystem of Clash Royale. The study adopts a critical accounting perspective and a qualitative netnographic method. The research data consist of public posts, comments, memes, and community-generated investigations from r/ClashRoyale that discuss card levels, progression, evolutions, passes, bundles, gems, digital items, rewards, and developer policies. The data were analysed through contextual reading, coding, theme development, negative-case examination, and theoretical interpretation. The findings show that numbers embedded in the game—such as card levels, resource requirements, prices, time limits, and probabilities—do not merely describe play. They organise access, compare players, create scarcity, and may direct consumption. Players interpret pay-to-win as an experience of competitive inequality when purchasing power accelerates access to resources that affect competition. At the same time, emotes and other digital items acquire symbolic value through scarcity and social use. Community criticism, value comparisons, and independent drop-rate testing function as forms of counter-accounting that challenge information asymmetry. PSAK 115 is used only as a conceptual representation of formal revenue reporting, not as an audit of Supercell's compliance. The study concludes that financial reporting can represent transaction revenue, but broader digital accountability is required to make monetisation design, changes in progression, probabilities, and player consequences more visible
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112215] [Pembimbing: Yongky Rangga Yuda Nugraha] [Penguji 1; Dewi Darmastuti] [Ketua Penguji: Danang Miyuntowono] |
| Uncontrolled Keywords: | Critical Accounting, Calculative Practices, Microtransactions, Netnography, PSAK 115 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | GEORGE ADRYAN MEDIONY MANAS |
| Date Deposited: | 09 Sep 2026 04:04 |
| Last Modified: | 09 Sep 2026 04:04 |
| URI: | http://repository.upnvj.ac.id/id/eprint/52173 |
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