[Penelitian ini bertujuan untuk mengidentifikasi masalah Pelaporan Keuangan
Direktorat Jenderal Bea dan Cukai (DJBC) yang paling signifikan dan
merumuskan rekomendasi untuk mengatasi masalah tersebut. Penelitian ini
dilakukan dengan soft system methodology (SSM) dan pendekatan contingency
theory. Penelitian ini menemukan empat masalah Pelaporan Keuangan DJBC
yang signifikan yaitu perhatian dan komitmen DJBC yang kurang,
pengembangan aplikasi DJBC yang belum jelas arahnya, minat pegawai DJBC
yang kurang terhadap tugas dan fungsi pelaporan keuangan, dan pengendalian
internal yang kurang optimal dalam pengelolaan penerimaan dan piutang.
Rekomendasi yang dapat dilakukan oleh DJBC yaitu meningkatkan peran
Laporan Keuangan DJBC, memprioritaskan pengembangan aplikasi pelayanan
DJBC yang mendukung sistem akuntansi, manajemen pegawai yang terkait
dengan pelaporan keuangan, dan mengoptimalkan peran unit kerja terkait;This research aims to identify the most significant problems of Directorate
General of Customs and Excise (DJBC) Financial Reporting and formulate
recommendations to resolve the issue. This research is conducted by the soft
system methodology (SSM) and the contingency theory approach. This research
finds four significant problems of DJBC Financial Reporting that lack of DJBC
attention and commitment, unclear direction of DJBC application development,
lack of interest of employees in the duties and functions of financial reporting,
and lack of internal controls in the management of receipts and receivables. This
research recommends DJBC to enhance the role of the DJBC Financial
Statements, prioritize the development of applications that support the services
DJBC accounting system, personnel management related to financial reporting,
and optimize the role of the related units., This research aims to identify the most significant problems of Directorate
General of Customs and Excise (DJBC) Financial Reporting and formulate
recommendations to resolve the issue. This research is conducted by the soft
system methodology (SSM) and the contingency theory approach. This research
finds four significant problems of DJBC Financial Reporting that lack of DJBC
attention and commitment, unclear direction of DJBC application development,
lack of interest of employees in the duties and functions of financial reporting,
and lack of internal controls in the management of receipts and receivables. This
research recommends DJBC to enhance the role of the DJBC Financial
Statements, prioritize the development of applications that support the services
DJBC accounting system, personnel management related to financial reporting,
and optimize the role of the related units.]
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