Jurnal Riset Akuntansi
Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi

Pengaruh Kualitas Layanan Digital CEISA 4.0 Terhadap Efektivitas Pemberian Fasilitas Kepabeanan pada KPPBC TMP C Bitung

Nadia Masloman (Politeknik Negeri Manado)
Alpindos Toweula (Politeknik Negeri Manado)
Anita Ludia Vivian Wauran (Politeknik Negeri Manado)



Article Info

Publish Date
01 Nov 2026

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.

Copyrights © 2026






Journal Info

Abbrev

JURA

Publisher

Subject

Economics, Econometrics & Finance

Description

Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh ...