• Dimas Pratama Directorate General of Customs and Excise of Republic Indonesia





This study aimed to investigate goal-setting characteristics in the Directorate General of Customs and Excise (DGCE) using the XXX Customs Office as a sample. Document review related to Performance Management System (PMS) was examined, and in-depth interviews with employees in-charge are conducted for data collection. The result showed that goal-setting in DGCE partially had met quality goal characteristics in a way that the goals are specific and unambiguous. However, they are not challenging. Regarding participation, goals are mostly self-set at the staff level while they are more assigned at the supervisor level. From the employee perspective, goal-setting is sufficient to help them focus their effort and also set the work standard. This study also found that performance-related feedback is provided informally or maybe worse, it was neglected. This study provides an initial understanding of goal-setting practice in DGCE for further system development. One implication is to increase the number of mandatory KPIs for staff level.

Keywords: Performance Management System, Goal-setting, Public sector, Indonesian Customs.


Studi ini bertujuan untuk meneliti karakteristik sasaran kerja pegawai (SKP) atau indikator kinerja utama (IKU) pada Direktorat Jenderal Bea dan Cukai (DJBC) dengan sampel KPPBC XXX. Analisis terhadap dokumen terkait pengelolaan kinerja dan wawancara terhadap para pegawai yang bertanggung jawab atau mengetahui proses pengelolaan kinerja yang dilakukan. Hasil studi menunjukkan bahwa sasaran kinerja pegawai telah memenuhi kriteria, yaitu jelas dan tidak ambigu. Namun, SKP dan IKU masih kurang menantang. Terkait partisipasi, sasaran kinerja kebanyakan ditetapkan oleh masing-masing pegawai pada level pelaksana dan lebih banyak yang ditetapkan oleh organisasi pada level pengawas. Dari perpektif pegawai, penetapan SKP atau IKU telah efektif dalam hal membantu pegawai untuk fokus terhadap tujuan organisasi disamping memberikan standar atas penyelesaian pekerjaan. Terkait umpan balik diberikan secara informal atau malah lebih buruk, tidak diberikan sama sekali oleh atasan. Studi ini memberikan pemahaman pendahuluan atas proses penetapan sasaran kinerja di DJBC sebagai landasan dalam perbaikan sistem pengelolaan kinerja. Memperbanyak jumlah IKU mandatory bagi staf menjadi salah satu implikasi.

Kata Kunci: Sistem Pengelolaan Kinerja, Penetapan Sasaran Kinerja, Sektor Publik, Bea Cukai.


Author Biography

Dimas Pratama, Directorate General of Customs and Excise of Republic Indonesia

Head of Section of Internal Compliance and Dissemination



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How to Cite

Pratama, D. (2020). GOAL-SETTING IN DGCE: A CASE STUDY OF XXX CUSTOMS OFFICE. JURNAL PERSPEKTIF BEA DAN CUKAI, 4(2). https://doi.org/10.31092/jpbc.v4i2.966