EVALUASI DESENTRALISASI, SENTRALISASI, DAN ZONING PELAKSANAAN AUDIT TERHADAP EFISIENSI BIAYA PERJALANAN DINAS AUDIT KEPABEANAN DAN CUKAI

Authors

  • Ario Seno Nugroho Polytechnic of State Finance STAN
  • Muhamad Fachrudin Polytechnic of State Finance STAN

DOI:

https://doi.org/10.31092/jpbc.v4i1.759

Abstract


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

 



Author Biographies

Ario Seno Nugroho, Polytechnic of State Finance STAN

Polytechnic of State Finance STAN

Muhamad Fachrudin, Polytechnic of State Finance STAN

Polytechnic of State Finance STAN

References

DAFTAR PUSTAKA

Arens, Alvin A., Elder, Randal J., dan Beasley, Mark S. 2012. Auditing and assurance services: an integrated approach. 14th ed. New Jersey: Pearson Education, Inc.

Chang, Myong-Hun dan Harrington, Joseph E, Jr. 2000. Centralization vs. Decentralization in a Multi-Unit Organization: A Computational Model of a Retail Chain as a Multi-Agent Adaptive System. Management Science,Vol. 46, No. 11: 1427-1440.

Cummings, Stephen. 1995. Centralization and Decentralization: The Never- Ending Story of Separation and Betrayal. Scand. J. Mgmt,Vol. 11, No. 2: 103-117.

David, Fred R. 2011. Strategic Management: Concepts and Cases. 13th ed. New Jersey: Pearson Education, Inc.

Dedahanov, Alisher Tohirovich., Kim, Choonghyun., dan Rhee,

Jaehoon. 2015. Centralization and Communication Opportunities as Predictors of Acquiescent or Prosocial Silence. Social Behavior and Personality, 43, 3: 481-492

Hill, Charles W. L. and Gareth R. Jones 1995. Strategic Management an Integrated Approach. 3rd ed. USA: Houghton Mifflin Company.

Kaufmann, Wesley., Borry, Erin L., dan Dehart-Davis, Leisha. 2018. More than Pathological Formalization:

Understanding Organizational Structure and Red Tape. Public Administration Review,

Vol. 79, Iss. 2: 236–245

Kumar, Senthil P. 2018. Liniar Programming Approach for Solving Balanced and Unbalanced Intuitionistic Fuzzy Transportation Problems. International Journal of Operations Research and Information Systems,Vol 9 Issue 2: 73-100

Liang, Tien-Fu. 2012. Integrated Manufacturing/Distribution Planning Decisions with Multiple Imprecise Goals in an Uncertain Environment. Qual Quant, 46: 137-153

Moch, Michael K., dan Morse, Edward V. 1977. Size, Centralization and Organizational Adoption of Innovations. American Sociological Review, Vol. 42: 716-725

Muchadenyika, Davison. dan William, John J. 2018. Politics, Centralisation and Service Delivery in Urban Zimbabwe. Journal of Southern African Studies, Vol. 44, No. 5: 833–853

O’brien, Ray., Hartnett, Maggie. dan Rawlins, Peter. 2019. The centralisation of elearning resource development within the New Zealand vocational tertiary education sector. Australasian Journal of Educational Technology, 35(5): 95-110.

O’driscoll, Dylan. 2017, Autonomy Impaired: Centralisation, Authoritarianism and the Failing Iraqi State. Ethnopolitics. Vol. 16, No. 4, 315–332

Rodniski, Cleber Marcos dan Diehl, Carlos Alberto. 2012. The Role of the Controllership Regarding the Degree of Centralization of Organizations. Sociedade, Contabilidade e Gestão, v. 7, n. 1: 7-22

Stroup, Sarah S. dan Wong, Wendy H. 2013. Come Together? Different Pathways to International NGO Centralization. International Studies Review, 15: 163–184

Volders, Brecht. 2016. Assessing the Terrorist Threat: Impact of the Group’s Organizational Design? Studies in Conflict & Terrorism, Vol. 39, No. 2: 106–127

Yunindar, Shinta Ayu Sri dan Nugroho, Ario Seno. 2018. Evaluasi Atas Penerapan Sentralisasi Pada Direktorat Audit Kepabeanan dan Cukai. Jurnal Perspektif Bea dan Cukai Vol 2, No 1:14-25

Peraturan Menteri Keuangan Republik Indonesia Nomor 200/PMK.04/2011 tentang Audit Kepabeanan dan Cukai

Peraturan Menteri Keuangan Republik Indonesia Nomor 113/PMK.05/2012 tentang Perjalanan Dinas Dalam Negeri Bagi Pejabat Negara, Pegawai Negeri, dan Pegawai Tidak Tetap.

Peraturan Menteri Keuangan Republik Indonesia Nomor 65/PMK.02/2015 tentang Standar Biaya Masukan Tahun Anggaran 2016.

Instruksi Menteri Keuangan Republik Indonesia Nomor 346/PMK.01/2017 tentang Gerakan Efisiensi Sebagai Bagian Implementasi Penguatan Budaya Kementerian Keuangan.

Instruksi Direktur Jenderal Bea dan Cukai Nomor INS-4/BC/2013 tentang Penerapan Sentralisasi Jabatan Fungsional Pemeriksa Bea dan Cukai Sub Unsur Audit Kepabeanan dan Cukai.

Keputusan Direktur Jenderal Bea dan Cukai Nomor Kep-355/BC/2017 tentang Piloting Pelaksanaan Fungsi Audit Kepabeanan dan Cukai pada Kantor Wilayah Direktorat Jenderal Bea dan Cukai.

Published

2020-06-23

How to Cite

Nugroho, A. S., & Fachrudin, M. (2020). EVALUASI DESENTRALISASI, SENTRALISASI, DAN ZONING PELAKSANAAN AUDIT TERHADAP EFISIENSI BIAYA PERJALANAN DINAS AUDIT KEPABEANAN DAN CUKAI. JURNAL PERSPEKTIF BEA DAN CUKAI, 4(1). https://doi.org/10.31092/jpbc.v4i1.759

Issue

Section

Articles