Revealing The Role Of The App Penindakan As An Accounting Information System In Addressing Excise Supervision Challenges: A Qualitative Study at KPPBC TMP C Sumbawa

Risma Adekantari; Sriyatun

doi:10.63922/ijebir.v5i03.3321

Risma Adekantari Universitas Teknologi Sumbawa
Sriyatun Universitas Teknologi Sumbawa

DOI: https://doi.org/10.63922/ijebir.v5i03.3321

Keywords: Accounting Information System, Excise Supervision, DeLone and McLean Model, Archipelagic Region

Abstract

This study aims to reveal the role of the App Penindakan as an accounting information system in addressing the challenges of supervising and enforcing illegal Excisable Goods (Barang Kena Cukai/BKC) in an archipelagic region. Employing a qualitative case study design at KPPBC TMP C Sumbawa, data were collected through semi-structured interviews with two key informants from the Enforcement and Investigation Section (Seksi Penindakan dan Penyidikan/P2), direct observation of application usage, and analysis of internal documents including enforcement reports for the period 2023–2025 and the Regulation of the Director General of Customs and Excise Number PER-8/BC/2024. The findings indicate that the App Penindakan has successfully integrated case data, digital evidence documentation, seized asset monitoring, and real-time reporting, thereby accelerating post-enforcement administrative processes. The number of illegal BKC enforcement actions increased from 258 cases in 2023 to a peak of 297 cases in 2024, followed by 274 cases in 2025, with tobacco products and ethyl alcohol-containing beverages constituting the dominant commodities. Nevertheless, system implementation remains constrained by accessibility limitations, as it can only be accessed through intranet networks and VPN, which have been addressed through an operational strategy involving data input by two designated operators. Based on the DeLone and McLean (2003) Model, the App Penindakan demonstrates strengths in information quality and service quality, although system quality remains limited due to network infrastructure constraints. Overall, the system has delivered net benefits in the form of enhanced administrative efficiency and data-driven decision-making support, despite achieving only partial success in the archipelagic region.

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