PT. X merupakan salah satu perusahaan yang bergerak di sektor migas distribusi. Proses utama kegiatan operasional PT. X adalah penerimaan, penimbunan dan penyaluran bahan bakar minyak (BBM) ke masyarakat umum. Dalam proses operasionalnya, PT. X menggunakan jasa pihak ketiga (kontraktor) dalam melakukan proses pengadaan barang dan jasa, seperti instalasi baru maupun pemeliharaan peralatan. Proses pengadaan barang dan jasa memiliki tingkat risiko yang berbeda-beda sesuai dengan lingkup pekerjaan dan potensi bahaya yang dihadapi. Banyaknya jumlah proyek, tingginya tekanan untuk bekerja memenuhi target produksi dengan waktu yang sempit, kegiatan operasional yang tidak bisa berhenti, dan ditambah lagi dengan terbatasnya jumlah sumber daya manusia untuk mengawasi aspek keselamatan kerja, dapat memungkinkan munculnya substandar action saat proyek berlangsung. Penelitian ini menggunakan teori Loss Causation Model dan Mixed Method dengan menggabungkan data kuisioner dan wawancara untuk memperkuat hasil penelitian. Faktor yang diteliti adalah faktor personal dan faktor pekerjaan yang dapat menimbulkan substandard action. Dari hasil penelitian diperoleh bahwa faktor Pendidikan, pengawasan, masa kerja dan pengetahuan merupakan faktor yang berpengaruh terhadap munculnya substandard action di proyek PT. X. Beberapa program perbaikan diperlukan untuk menindaklanjuti hasil penelitian berdasarkan kuisioner maupun hasil wawancara yang memperdalam kondisi management control saat penelitian berlangsung.

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X is one of the companies engaged in the oil and gas distribution sector. The main process of PT. X is the receipt, hoarding and distribution of fuel oil (BBM) to the general public. In the operational process, PT. X uses the services of third parties (contractors) in carrying out the procurement process of goods and services, such as new installations and equipment maintenance. The procurement process of goods and services has different levels of risk according to the scope of work and the potential dangers faced. The large number of projects, the high pressure to work to meet production targets with a narrow time, operational activities that cannot stop, and coupled with the limited number of human resources to supervise aspects of work safety, can allow the emergence of substandard actions during the project. This study uses the theory of Loss Causation Model and Mixed Method by combining questionnaire and interview data to strengthen the research results. The factors studied are personal factors and work factors that can cause substandard action. From the results of the study, it was obtained that the factors of education, supervision, length of service and knowledge are factors that influence the emergence of substandard action in the PT. X. Several improvement programs are needed to follow up on the results of research based on questionnaires and interview results that deepen the condition of management control during the research.