ANALYTIC HIERARCHY PROCESS APPROACH FOR SELECTING AUDIT TEAM TO REDUCE AUDIT REPORT LAG: A CASE STUDY FROM THE DGCE OF WEST JAVA

• Main Author: Arafat, Yaumal
• Format: Theses
• Language: Indonesia
• Subjects: Manajemen umum
• Online Access: https://digilib.itb.ac.id/gdl/view/86964
• Institution: Institut Teknologi Bandung

Parties involved in customs activities, such as importers and exporters, are required to keep bookkeeping. These bookkeeping can be audited by customs and excise officers. The West Java Customs and Excise Regional Office has a role in carrying out this audit. This office has an annual target number for Audit Result Reports (LHA). Based on Article 12 paragraph (1) of the Minister of Finance Regulation Number 125/PMK.04/2007 concerning Customs Audits, this audit must be completed within three months from the date of the assignment letter or order. The DJBC West Java Regional Office currently has nine audit teams with a target of completing 42 LHAs by 2023. With data like this, each audit team is required to complete around four to five LHAs every year. In mid-October 2023, this office received funding to conduct additional (non-regular) audits from the Audit Directorate for seven audit assignments. This means the office needs to select seven of the nine teams that have lighter workloads to maintain optimal turnaround times. The author collaborates with experts and with previous research to determine the criteria that determine the delay in completing the audit report. In this case, the researcher applies the Analytic Hierarchy Process (AHP) method to the entire audit team so that they can know for sure the potential for delays in completing the audit. With the AHP method, it is expected to help the West Java DJBC in mapping audit teams that have the potential to experience longer delays in completing the audit so that the annual completion target can be achieved optimally. Based on the results of the study of nine audit teams, seven audit teams were selected with the lowest potential for audit report lag. The two audit teams with the highest potential for audit report lag were audit team 1 (led by APP) and 5 (led by HK), but both teams in actual conditions received new audit assignments which ultimately resulted in the audit completion time of both teams being above the existing average time.