[Penelitian ini bertujuan untuk mengidentifikasi masalah Pelaporan KeuanganDirektorat Jenderal Bea dan Cukai (DJBC) yang paling signifikan danmerumuskan rekomendasi untuk mengatasi masalah tersebut. Penelitian inidilakukan dengan soft system methodology (SSM) dan pendekatan contingencytheory. Penelitian ini menemukan empat masalah Pelaporan Keuangan DJBCyang signifikan yaitu perhatian dan komitmen DJBC yang kurang,pengembangan aplikasi DJBC yang belum jelas arahnya, minat pegawai DJBCyang kurang terhadap tugas dan fungsi pelaporan keuangan, dan pengendalianinternal yang kurang optimal dalam pengelolaan penerimaan dan piutang.Rekomendasi yang dapat dilakukan oleh DJBC yaitu meningkatkan peranLaporan Keuangan DJBC, memprioritaskan pengembangan aplikasi pelayananDJBC yang mendukung sistem akuntansi, manajemen pegawai yang terkaitdengan pelaporan keuangan, dan mengoptimalkan peran unit kerja terkait;This research aims to identify the most significant problems of DirectorateGeneral of Customs and Excise (DJBC) Financial Reporting and formulaterecommendations to resolve the issue. This research is conducted by the softsystem methodology (SSM) and the contingency theory approach. This researchfinds four significant problems of DJBC Financial Reporting that lack of DJBCattention 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. Thisresearch recommends DJBC to enhance the role of the DJBC FinancialStatements, prioritize the development of applications that support the servicesDJBC 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 DirectorateGeneral of Customs and Excise (DJBC) Financial Reporting and formulaterecommendations to resolve the issue. This research is conducted by the softsystem methodology (SSM) and the contingency theory approach. This researchfinds four significant problems of DJBC Financial Reporting that lack of DJBCattention 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. Thisresearch recommends DJBC to enhance the role of the DJBC FinancialStatements, prioritize the development of applications that support the servicesDJBC accounting system, personnel management related to financial reporting,and optimize the role of the related units.] |