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All Journal Jurnal Riset Akuntansi
Nadia Masloman
Politeknik Negeri Manado
Economics, Econometrics & Finance

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Pengaruh Kualitas Layanan Digital CEISA 4.0 Terhadap Efektivitas Pemberian Fasilitas Kepabeanan pada KPPBC TMP C Bitung Nadia Masloman; Alpindos Toweula; Anita Ludia Vivian Wauran
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4842

Abstract

Technical impediments, including central server latency and automated document rejections within the CEISA 4.0 platform at KPPBC TMP C Bitung, potentially disrupt the distribution of customs facilities for business entities in the Special Economic Zone (SEZ) and Bonded Zones. This study aims to empirically test the effect of CEISA 4.0 digital service quality on the effectiveness of customs facility provisions. Employing an explanatory quantitative design, data were collected through a census method covering 68 active business users and analyzed using simple linear regression via IBM SPSS. The empirical findings reveal that CEISA 4.0 digital service quality exerts a positive and statistically significant effect on the effectiveness of customs facility distribution , with a coefficient of determination of 69.3%. A theoretical synthesis of DeLone & McLean and Richard M. Steers indicates that system reliability, data accuracy, and service responsiveness serve as primary pillars for enhancing institutional timeliness, targeted allocation, and administrative transparency. Customs authorities are advised to strengthen local network bandwidth, improve central server stability, and optimize technical support to minimize dwell times and foster regional economic growth.
Co-Authors Alpindos Toweula Anita Ludia Vivian Wauran