Evaluation of Risk Management Implementation in Import Duty Tariff Determination Based on Ministerial Regulation
Abstract
The potential for shortfalls in state revenue and recurring findings in the Internal Control System indicate the existence of potential risks that have not been effectively managed. This study aims to assess the alignment of risk management implementation at XYZ Government Office with the applicable Ministerial Regulation on risk management practices. This study uses a qualitative case study method, data were gathered through triangulation of methods (documentation, interviews) and sources (key informants). The findings reveal that risk management is perceived merely as an administrative routine. Consequently, the entire process, including identification, analysis, evaluation, and mitigation, is not optimally implemented. This results in a failure to identify root causes and a tendency to underestimate true risk levels.
Keywords: Risk Management; Import Duty; State Revenue; Public Sector
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References
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Biljan, J., & Trajkov, A. (2012). Risk Management and Customs Performance Improvements: The Case of the Republic of Macedonia. Procedia - Social and Behavioral Sciences, 44, 301–313. https://doi.org/10.1016/j.sbspro.2012.05.033
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Fiantika, F. R., & Maharani, A. (2022). Metodologi Penelitian Kualitatif (Issue March).
Firdiansyah, A. (2019). Tinjauan Terhadap Identifikasi Risiko Penetapan Tarif Kepabeanan Pada Kantor Pelayanan Utama Bea Dan Cukai Tanjung Priok. Jurnal Perspektif Bea Dan Cukai, 3(1), 133–151. https://doi.org/10.31092/jpbc.v3i1.424
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Kementerian X. (2021). Peraturan Menteri X Nomor 222 Tahun 2021 tentang Manajemen Risiko Pengelolaan Keuangan Negara.
Kementerian X. (2022). Keputusan Menteri X Nomor 105 Tahun 2022 tentang Petunjuk Pelaksanaan Manajemen Risiko Pengelolaan Keuangan Negara.
Leva, M. C., Balfe, N., McAleer, B., & Rocke, M. (2017). Risk registers: Structuring data collection to develop risk intelligence. Safety Science, 100, 143–156. https://doi.org/10.1016/j.ssci.2017.05.009
Nafi’ah, K., Nurkholis, N., & Ghofar, A. (2023). Is the Implementation of Risk Management Just a Formality? Evidence from a Public Sector Organization. At-Taqaddum, 15(2), 97–107. https://doi.org/10.21580/at.v15i2.16458
Nuha, M. U. (2018). Pajak dan Pembangunan Nasional. Direktorat Jenderal Pajak. https://www.pajak.go.id/en/artikel/pajak-dan-pembangunan-nasional
O’Har, J. P., Senesi, C. W., & Molenaar, K. R. (2017). Development of a risk register spreadsheet tool for enterprise- and program-level risk management. Transportation Research Record, 2604(2604), 19–27. https://doi.org/10.3141/2604-03
Pramuningtyas, A., & Djakman, C. D. (2024). Evaluasi Penerapan Manajemen Risiko di Direktorat Jenderal PQR Berdasarkan Pedoman Menteri. E-Jurnal Akuntansi, 34(7), 1667–1682.
Rana, T., Wickramasinghe, D., & Bracci, E. (2019). New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, 39(2), 148–151. https://doi.org/10.1080/09540962.2019.1580921
Tudor, F., & Gavrilă, S. P. (2024). Strengthening Cooperation for Customs Risks Management At European Borders in the New Regional Security Context. SOCIETIES & SUSTAINABILITIY - Scientific Peer-Reviewed Journal of the SWS Scholarly Society, 1(1), 23–30. https://doi.org/10.35603/sas24.1.03
Widdowson, D. (2020). Managing customs risk and compliance: an integrated approach. World Customs Journal, 14(2), 63–80. https://doi.org/10.55596/001c.116418
Published
2025-07-16
How to Cite
YANUAR, Yos Ricki; DJAKMAN, Chaerul Djusman.
Evaluation of Risk Management Implementation in Import Duty Tariff Determination Based on Ministerial Regulation.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 7, july 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/127351>. Date accessed: 14 oct. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i07.p04.
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