Penerapan IAS 38 Atas Aset Tidak Berwujud Platform Digital: Komparasi Gojek dan Grab
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Abstract
Penelitian ini mengevaluasi implementasi IAS 38 pada PT GoTo Gojek Tokopedia Tbk dan Grab Holdings Limited selama periode 2021–2024 pada lima dimensi: klasifikasi, pengakuan, pengukuran, amortisasi, dan pengungkapan ATB. Metode yang digunakan adalah Systematic Literature Review (SLR) kualitatif dengan kerangka SPIDER, menghasilkan 47 dokumen inklusif dari 312 sumber, dipadukan dengan studi kasus komparatif lintas-yurisdiksi. Hasil menunjukkan perbedaan pendekatan yang mencolok: Gojek menerapkan kapitalisasi konservatif (masa manfaat 3–5 tahun, nilai ATB bersih Rp27,05 triliun per 2024), sementara Grab lebih ekspansif (masa manfaat 2–7 tahun, nilai ATB USD1,22 miliar). Rasio amortisasi terhadap ATB bruto mencapai 5,3% untuk Gojek dan 9,4% untuk Grab, dengan skor pemenuhan pengungkapan IAS 38 paragraf 118–128 sebesar 60% dan 90%. Kebaruan penelitian terletak pada kombinasi kerangka SPIDER dengan perbandingan lintas-yurisdiksi (OJK versus SEC) untuk perusahaan platform digital pasca-IPO, yang belum pernah dilakukan sebelumnya. Temuan ini berimplikasi praktis bagi DSAK IAI dan OJK dalam merumuskan panduan pengungkapan ATB berbasis kecerdasan buatan, sekaligus berkontribusi teoretis bagi pengembangan Asset Recognition Theory pada konteks aset digital.
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