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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI JRABA
Anggi Prastyono
Directorate General of Customs and Excise
Economics, Econometrics & Finance

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IT INVENTORY QUALITY AND BUSINESS PERFORMANCE IN INDONESIAN BONDED ZONES: THE MEDIATING ROLE OF AIS EFFECTIVENESS Anggi Prastyono; Raditya Hendra Pratama
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.82453

Abstract

This study aims to analyze the role of IT inventory quality and information quality in optimizing the business performance of companies in bonded zones, with Accounting Information System (AIS) effectiveness serving as a mediating variable. Despite their vital contribution to national exports, these companies often face suboptimal business performance due to challenges in effective AIS management. Employing a quantitative approach, this study utilizes a survey design with 166 respondents comprising professionals from bonded zone companies in Banten Province and officials from the Directorate General of Customs and Excise (DJBC). The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results indicate that IT inventory quality has a significant positive effect on both information quality and AIS effectiveness. Furthermore, AIS effectiveness is proven to directly enhance business performance. A key finding reveals that while information quality does not directly influence business performance, it exerts a positive and significant impact when mediated by AIS effectiveness. The primary implication of this study is that bonded zone companies should prioritize enhancing AIS effectiveness, as it serves as a crucial mediator that translates investments in IT and information quality into improved business performance.
THE INTEGRATION OF ARTIFICIAL INTELLIGENCE IN CUSTOMS RISK MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW Naufal Noumi Adam P; Fahmi Reza Rosyadi; Anggi Prastyono; Iswandi
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i3.3704

Abstract

The rapid evolution of Industry 5.0 has positioned Artificial Intelligence (AI) as a critical enabler for modernizing public sector operations, including customs, yet the supporting literature remains fragmented. To address this, a Systematic Literature Review (SLR) following PRISMA guidelines was conducted to synthesize the current state of knowledge, searching the Scopus database for articles published between 2015 and 2025 initially identified 736 articles, from which a final sample of 20 articles was selected for systematic analysis. The findings revealed that the most applied AI technologies are supervised machine learning and NLP, which offer significant benefits like higher seizure hit-rates, but also face technical challenges such as data quality and concept drift. Curiously, this review identifies that the strategic potential of these technologies is critically undermined by a significant institutional gap: the absence of international standards for data, interoperability, and governance. This study's originality and value, therefore, lie in its contributions at both theoretical and practical levels. Theoretically, it shifts the scholarly focus from purely technical issues to the critical need for a global institutional framework. Practically, it provides a strategic roadmap and a direct call to action for the World Customs Organization (WCO) to lead this standardization initiative, aiming to help customs administrations worldwide advance their journey toward intelligent risk management.
Co-Authors Fahmi Reza Rosyadi Iswandi Naufal Noumi Adam P Raditya Hendra Pratama