Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model

Abstract

A Management Information System (MIS) provides managers with essential tools and
information to facilitate informed decision-making. This study evaluates the implementation of
the Audit Management Information System (SIMAUDI) at the Directorate General of Customs
and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM).
The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials,
and staff, with respondents selected through purposive sampling from both the DGCE
Headquarters and Regional Offices. A mixed-methods approach was employed, combining
quantitative and qualitative methodologies. Data collection involved surveys, interviews, and
document analysis to capture a comprehensive understanding of the system's effectiveness. The
findings reveal that system quality enhances accessibility and reliability, though challenges with
outdated data persist. Information quality supports audit monitoring but requires improvement
to ensure timeliness. Service quality expedites technical responses, although training
opportunities remain limited. While system usage facilitates administrative tasks, its adoption
is still constrained. User satisfaction is influenced by perceived efficiency, and the system's
overall impact contributes to productivity but has yet to significantly reduce the manual
workload. In conclusion, SIMAUDI demonstrates considerable potential to improve
accountability and transparency in the audit process. However, regular evaluation and
continuous improvements are essential to optimize its performance and fully realize its benefits.