EVALUASI DESENTRALISASI, SENTRALISASI, DAN ZONING PELAKSANAAN AUDIT TERHADAP EFISIENSI BIAYA PERJALANAN DINAS AUDIT KEPABEANAN DAN CUKAI
DOI:
https://doi.org/10.31092/jpbc.v4i1.759Abstract
ABSTRACT:
Organization structure is an important factor in determining organization’s achievement of its objectives. The Directorate of Audit on Customs and Excise’ objective is to conduct compliance audit on entities practicing import, export and excise matters. The directorate has been implemented three types of organization structure: centralization, decentralization, and zoning, where each type by nature having its advantages and drawbacks. This study simulates quantitative data by using descriptive quantitative approach to determine the most ideal organizational structure of the directorate in terms of cost efficiency. The simulation method being used is linear program adjusted by several constrains in transportation cost. The simulation is conducted by using solver program provided in Ms Excel. The results show that decentralization is the most efficient organization type in terms of cost efficiency, followed by zoning, and centralization.
Keywords: centralization, decentralization, zoning, linear programming, transportation problem.
ABSTRAK:
Bentuk organisasi dapat menentukan keberhasilan organisasi dalam memenuhi tujuan. Direktorat Audit Kepabeanan dan Cukai (Dit AKC), memiliki tujuan untuk melakukan audit kepada perusahaan yang melakukan impor, ekspor, dan cukai. Terdapat tiga bentuk organisasi yang telah digunakan oleh Dit AKC, yaitu: sentralisasi, desentralisasi, dan zoning. Setiap bentuk organisasi memiliki kelebihan dan kekurangan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dalam bentuk simulasi dan bertujuan mencari bentuk organisasi yang ideal untuk Dit AKC dari sisi efisiensi biaya. Metode simulasi yang digunakan adalah program linier, masalah transportasi. Penelitian ini menggunakan solver di Microsoft Excel. Hasil dari penelitian ini menunjukkan bentuk organisasi desentralisasi memberikan hasil paling efisien. Zoning dan sentralisasi memberikan hasil terbaik kedua dan ketiga.
Kata Kunci: sentralisasi, desentralisasi, zoning, program linier, masalah transportasi
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