A Collaborative and Participatory Internal Control as A Mechanism to Strengthen Social Identity: A Case Study on Public Service Obligation Companies in Indonesia
Abstract
can strengthen social identity within organizations, particularly in companies that fulfill
Public Service Obligation (PSO). Using a qualitative paradigm and a case study approach,
this study explores employee engagement through participation and collaboration in
internal control processes and their impact on the formation of a sense of belonging and
collective identity in the work environment. Data were collected through in-depth
interviews, non-participatory observations, and document analysis at one state-owned
PSO company. The results show that open internal control practices, involving various
levels of the organization, and emphasizing shared values can build trust, strengthen
social attachment, and increase employee commitment to the company's social mission.
These findings provide implications for the development of an internal control system
that is not only compliance-oriented but also serves as an integrative tool in strengthening
the organization's social identity.
Keywords: Internal Control, Participatory, Collaborative, Social Identity, Public Service Obligation, Public Service, Social Identity
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