pISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 01 January 2024 http://jist.publikasiindonesia.id/
Doi: 10.59141/jist.v5i01.870 112
STRUCTURAL TO FUNCTIONAL TRANSFORMATION: POLICY
EVALUATION AT KWBC SUMBAGTIM IN CUSTOMS AND EXCISE
SERVICES
Faras Tampani
1*
, Tien Yustini
2
Universitas Indo Global Mandiri Palembang, Indonesia
1*
2
*Correspondence
ABSTRACT
Keywords: transformation of
positions; customs; excise.
Bureaucratic reform has been an important focus of many countries
facing the complexity of public administration issues. Indonesia, as a
country with a complex and prolix bureaucracy, is no exception. To
simplify and improve bureaucratic efficiency, the Indonesian
government, through the Ministry of State Apparatus Utilization and
Bureaucratic Reform, implemented a policy of transforming structural
positions into functional positions. This research aims to analyse the
effectiveness of the transformation policy of structural positions to
functional positions of employees within the Customs and Excise
Regional Office (KWBC) Sumbagtim and its impact on improving
service quality. The research method uses a qualitative approach through
interviews, observation and document analysis. The type of qualitative
research used is a case study, a research strategy in which researchers
carefully investigate phenomena by implementing specific programs,
unique events, implementing activities, or a process that occurs in a
group of individuals. The data collection method used in this research
refers to the results of in-depth interviews, observation, and document
analysis. The results showed that the structural transformation to
functional positions has significantly changed the quality of KWBC
Sumbagtim services. Although some employees faced difficulties
adapting to the process, this policy positively impacted service
efficiency, responsiveness, and accuracy.
Introduction
Bureaucratic reform has become a popular choice for many world institutions to
confront or avoid emerging problems (Zumery et al., 2021). Indonesia is a country that
carries out bureaucratic reform as a way to simplify bureaucracy and considers
bureaucratic reform as a primary management effort that is expected to produce sound
system and structure changes (Labolo & Indrayani, 2017). This is based on the perception
that existing government organisations, especially in Indonesia, are complicated and
convoluted (Subroto, Heriyanto, & Karneli, 2021).
One of the factors causing the complexity of the Indonesian bureaucracy is a
significant organisational structure and incompetent human resources. Bureaucracy is no
longer rational when it is not balanced with its acquisition (Alie, Riwukore, & Hawai,
2022). So, when there is a broad and long hierarchy in the organisational structure, many
are employed as civil servants. However, they are not balanced in their work, and the state
organisation has a less rational atmosphere (Tumanggor & Wibowo, 2021).
Structural To Functional Transformation: Policy Evaluation At Kwbc Sumbagtim In Customs
And Excise Services
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 113
The Government of Indonesia, through the Ministry of State Civil Apparatus
Empowerment and Bureaucratic Reform, conveyed that to create a dynamic and
professional bureaucracy and increase the effectiveness and efficiency of public service
performance, the government transfers/transforms structural positions to functional
positions (Muzaki & Erihadiana, 2021). This is in line with the mandate of the President
of the Republic of Indonesia, Joko Widodo, who wants to simplify the bureaucracy by
trimming the structural levels of echelons III and IV, which are equated into functional
positions as a form of accelerating licensing and services for the community (Fauzi,
Yakup, & Satyawati, 2022). The current government organisation is considered too large
and bureaucratic with a long echelon level, so the decision-making process is relatively
long. The policy of changing structural positions to functional positions aims for long-
term human resource development, infrastructure development, policy simplification and
service acceleration. Through an efficient bureaucracy, it is expected that investment in
job creation will further develop (Puspita, 2022).
Following up, the Ministry of PANRB issued PermenPanRB No. 17 of 2021
concerning the equalisation of administrative positions into functional positions and
PermenPanRB No. 25 of 2021 concerning the simplification of organisational structure
in government agencies for bureaucratic simplification. These two policies are then used
as the legal basis for simplifying the Organizational Structure (Delayering) in other
Government Agencies to simplify bureaucracy, one of which is implemented by the
Ministry of Finance (Kadjintuni, Hamim, & Van Gobel, 2023).
The equalisation of structural positions into functional positions or delayering
simplifies the process and accelerates decision-making and licensing. The change of
structural positions to functional positions in the Directorate General of Customs and
Excise began with the elimination of echelon V structural positions in 2020. In 2021, the
Secretary General of Customs and Excise appointed 672 functional officials.
Table 1
Customs and Excise Inspector Department Level
Category
Department's crane
Golongan
Customs Inspector
Functional Officer
and
Memb
ership category Tax
Main Customs and Excise Inspector
IVd and Ive
Associate Customs and Excise Inspector
IVa, IVb, dan IVc
Junior Customs and Excise Inspector
It dan Id
First Customs and Excise Inspector
Ia dan IB
Customs Inspector
Functional Officer
and Excise
Duty in the Skills
category
Bea Inspector and Tax Supervisor
It dan Id
Advanced Implementing Customs and
Excise Inspector
Ia dan IB
Executing Customs and Excise
Inspector
IIb, IIc, dan Eid
Bea Inspector and Starter Tax
Iia
Faras Tampani, TienYustini
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 114
Based on data attached by KWBC SUMBAGTIM from October to December 2022, 82
functional officials are working at KWBC SUMBAGTIM. The appointed functional officials are
functional analysts of state budget financial management, customs inspectors, state budget
financial institutions, and goods administrators.
The purpose of this study is
1. Analyze the policy of transforming Structural positions into Functional positions implemented
at KWBC SUMBAGTIM.
2. Analyze the effect of the transformation of Structural positions into Functional positions
applied at KWBC SUMBAGTIM on the quality of services provided.
Research Methods
The research method to be used is qualitative. The researcher intends to analyse the
Effectiveness of the Policy for the Transformation of Structural to Functional Positions
of KWBC SUMBAGTIM Employees in Customs and Excise Sector Services. According
to (Creswell, 2017), qualitative methods can be used to analyse and understand a situation
more deeply related to individuals or groups with humanitarian or social problems.
The type of qualitative research used is a case study, which is a research strategy
where researchers carefully investigate phenomena in the form of the application of
specific programs, the existence of unique events that occur, the application of activities,
or a process that occurs in a group of individuals (Yulianto, 2018). Specifically, cases can
refer to various things, such as a decision, policy, process, or specific event. Therefore,
case studies are suitable for researchers to understand a specific case, certain people,
groups with certain characteristics, or unique situations in depth.
Research Location
The research was conducted at the East Sumatra Customs and Excise Regional
Office on Jl. R Sukamto, Palembang City, South Sumatra, and other Customs and Excise
Supervision and Services Office within the scope of work of KWBC SUMBAGTIM.
Data Collection Methods
The data collection method used in this study refers to the provisions of qualitative
data from (Firdaus, Yustini, & Hildayanti, 2021), namely:
Depth Interview
Researchers conducted interviews with subjects through face-to-face meetings or
using telephone means. The interview conducted is a combination of informal interviews
and formal interviews. A formal interview is an interview activity in which questions
have been prepared in advance by the researcher as a general guideline and list the issues
that must be covered without determining the order of the questions.
While informal interviews are interview activities whose questions develop
spontaneously in natural situations (Ristala & Rahmandika, 2022), the questions asked
must be open-ended to elicit views and opinions from specific participants.
Observation
Observation activities include researchers who go directly to the field to observe
the behaviour or activities of individuals or groups at the research site. In this process,
researchers will record structured or unstructured what is obtained or make recordings.
Structural To Functional Transformation: Policy Evaluation At Kwbc Sumbagtim In Customs
And Excise Services
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 115
Document Analysis
In this study, researchers will analyse documents from office reports, such as
performance achievement and service user survey results, as supporting data.
Data Analysis Methods
1. Coding
The researcher provides codes on the material obtained. Coding is intended to
organise and synthesise data in a complete and detailed manner so that the data can bring
up an overview of the topic studied. Thus, researchers will find meaning from the data
they collect.
There are three stages of coding: First, the researcher arranges the verbatim
transcription (word for word) or field notes so that there are large enough blank columns
to the right and left of the transcript. This will make affixing specific codes or notes on
the transcript easier.
Second, researchers sequentially number the rows of data transcripts and field
notes. Third, researchers give a name to each specific file or code. The code chosen should
be easy to remember and is considered to represent the file best.
2. Thematic Analysis
Next, researchers conduct thematic analysis to find "patterns" in the data. Thematic
analysis is the process of coding information that can produce a list of themes, complex
theme models or indicators, qualifications usually related to that theme, or things between
or in combination with those already mentioned. The theme can minimally describe the
phenomenon and maximally allow interpretation of the phenomenon.
Stages of Interpretation
Interpretation in this study refers to efforts to understand the data more extensively
and in-depth. The process of interpretation requires distancing from the data, achieved
through clear methodical and theoretical steps, and the inclusion of the data into a specific
conceptual context. Interpretation is also not solely seen from the perspective of the
researcher but returned to the self-understanding of research respondents seen from the
point of view and understanding of research respondents.
Results and Discussion
Characteristics of Respondents
The study respondents were broadly functional officials within the Directorate
General of Customs and Excise, specifically functional position groups at KPPBC TMP
B Palembang and users of customs services. Details of functional position groups are
contained in the following table.
Table 1
Customs and Excise Inspector Department Level
Category
Department's crane
Golongan
Functional Officer
of Customs and
Main Customs and Excise Inspector
IVd and IVe
Associate Customs and Excise Inspector
IVa, IVb, dan IVc
Faras Tampani, TienYustini
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 116
Excise Inspector in
the category of
Expertise
Junior Customs and Excise Inspector
It dan Id
First Customs and Excise Inspector
Ia dan IB
Functional
Officer of
Customs and
Excise Inspector
Skill category
Bea Inspector and Tax Supervisor
It dan Id
Advanced Implementing Customs and
Excise Inspector
Ia dan IB
Executing Customs and Excise
Inspector
IIb, IIc, dan IId
Bea Inspector and Starter Tax
Iia
Currently, there are 31 functional officials at KPPBC TMP B Palembang consisting
of 24 employees with the position of first customs and excise inspector, six employees
with the position of skilled customs and excise inspector, and one employee with the
position of skilled APBN financial institution.
The position transformation policy, which is part of the bureaucratic transformation
process in the Directorate General of Customs and Excise, aims to optimise the
satisfaction of service users and the broader community on the quality and effectiveness
of services in the field of customs and excise. The placement of service user satisfaction
as the main thing sometimes demands quick and precise adaptability from employees and
officials who transform from structural to functional positions.
However, employee perceptions of the policies imposed are also essential to
maintaining a healthy organisational climate and optimising service duties in the customs
and exercise sectors. The shift in work culture and organisational culture is challenging
for employees who experience job transformation.
Effectiveness of Job Transformation
The transformation of structural positions into functional positions at KPPBC TMP
B Palembang in the context of bureaucratic reform began with the issuance of
PermenpanRB number 31 of 2016 concerning Functional Positions of Customs and
Excise Inspectors in which the regulation replaced PermenpanRB number 18 of 2013
concerning amendments to KepMenPan number 32 / KEP / M.PAN / 3/2003 concerning
Functional Positions of Customs and Excise Inspectors and their Credit Figures, The
replacement of regulations in a relatively short time shows the high dynamics of the
development of the main tasks and functions of the Directorate General of Customs and
Excise.
According to PermenpanRB number 31 (2016) concerning the Functional Position
of Customs and Excise Inspectors article 1 paragraph 3, "The Functional Position of
Customs and Excise Inspectors is a position that has the scope of duties, responsibilities,
authorities, and rights to carry out customs and excise inspections, prevention of
violations of laws and regulations, criminal investigations, information services, internal
compliance, and information management in the field of customs and excise".
Structural To Functional Transformation: Policy Evaluation At Kwbc Sumbagtim In Customs
And Excise Services
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 117
Based on the article above, it is known that the Examiner's Functional Position has
a relatively diverse scope of duties. Hence, the author takes a sampling of interviews
based on each functional position's primary duties and functions.
Implementation of Tree Tasks and Functions of the Functional Department
Customs and Excise Inspectors are positioned as functional technical executors in
the field of Customs and Excise Inspection at the Supervisory Agency. The Customs
Inspector is subordinate to and directly responsible to intermediate high leadership
officials, primary high leadership officials, administrator officers, or supervisory officials
who are related to implementing the duties of the Functional Position of Customs and
Excise Inspectors.
The position of the Functional Officer of the Customs and Excise Inspector is
determined in the department map based on the analysis of the duties and functions of the
work unit, position analysis, and workload analysis as outlined in detail in the Regulation
of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the
Republic of Indonesia Number 63 of 2021 concerning the Functional Position of Customs
and Excise Inspectors.
The position of the Functional Officer of the Customs and Excise Inspector is
determined in the department map based on the analysis of the duties and functions of the
work unit, position analysis, and workload analysis as outlined in detail in the Regulation
of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the
Republic of Indonesia Number 63 of 2021 concerning the Functional Position of Customs
and Excise Inspectors.
Along with implementing the structural to functional position transformation
policy, it turns out that there are many obstacles and evaluations ranging from the
imbalance in work volume between the Main Service Office and the intermediate type
office to working on the same points of action with credit points as performance
benchmarks. Differences in the business processes of each office affect the achievement
of the credit scores of functional officials who are performance benchmarks, functional
officials; for this reason, the Regulation of the Minister of State Apparatus Empowerment
and Bureaucratic Reform of the Republic of Indonesia Number 01 of 2023 concerning
Functional Positions was issued.
Performance Indicators
The Functional Position Category consists of:
1. Functional expertise positions are determined based on the dominance of cognitive
domain job characteristics, namely knowledge and behaviour, by the level of
education.
2. Functional expertise positions are determined based on the dominance of cognitive
domain job characteristics, namely knowledge and behaviour, by the level of
education.
The primary duties and functions of functional position groups have been arranged
point by point, complete with the amount of credit figures as stated in the Regulation of
the Director General of Customs and Excise number PER- 23 / BC / 2017 concerning
Faras Tampani, TienYustini
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 118
supporting evidence, overflow duties, education and training, competency tests, and the
time of assessment and determination of credit scores Functional positions of customs
and excise inspectors Sub-element of goods inspection, bodies and means of transport.
Regulation of the Director General of Customs and Excise number PER-23 / BC /
2017 explains, "Credit Rate is a unit of value of each item of activity and the accumulated
value of items of activity that the Customs and Excise Inspector must achieve in the
context of career development concerned". The fulfilment of this credit score target
indicates the performance of functional officials.
Changes in the Principal Governance of Functional Positions
The Minister of State Apparatus Empowerment and Bureaucratic Reform stipulates
the latest rules on Functional Positions, namely through the Minister of PAN & RB
Number 1 of 2023. This latest regulation has several main differences with the Minister
of PAN & RB No. 13 of 2019 concerning the Proposing, Determination, and
Development of Functional Positions of Civil Servants.
Some of the main changes related to the governance of functional positions in the
Minister of PAN & RB Number 1 of 2023 are:
1. Based on the scope of duties at each position level and adjusted to performance
expectations. So, it is no longer based on aligning activity items and SKP.
2. Movement can be carried out across clusters to facilitate talent mobility.
3. The Annual Credit Rate (AK) target is set as the coefficient for the conversion of
performance evaluation predicates yearly.
4. No List of Proposed Credit Score Determination (DUPAK) existsevaluation based
on an assessment of meeting performance expectations.
5. There are provisions for special promotion for functional positions with performance
appraisals and extraordinary expertise in carrying out the duties of functional positions.
6. Coaching agencies compile learning content, strategies, and competency development
programs.
Flow of Transformation and Competency Improvement
Transformation of structural positions into functional position groups is pursued
through special inpassing and delayering methods. Delayering or simplifying the
bureaucracy is one of the five priorities of government work in 2019-2024, which is
carried out through rationalising the echelons into two levels. The current government
organisation is considered too large and bureaucratic with a long echelon level, so the
decision-making process is relatively long. Delayering is carried out to simplify the
process and accelerate decision-making and licensing. Through an efficient bureaucracy,
it is expected that investment in job creation will further develop.
Conclusion
The policy of transforming structural positions into functional positions at the
Office of Supervision and Services of Customs and Excise Type B Palembang is quite
effective in the context of bureaucratic reform. Functional positions are proven to cut
large organisational structures and bureaucratic processes that seem convoluted and time-
Structural To Functional Transformation: Policy Evaluation At Kwbc Sumbagtim In Customs
And Excise Services
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 119
consuming for service. However, this transformation process certainly leaves a lot of
"homework" for the institution itself, although in terms of service, it is welcomed by
service users because it provides faster service time but not so in terms of employees who
carry out policies, employees are still tricky and tend to only focus on how to meet their
respective credit scores so that a sense of concern for the work environment is reduced.
Faras Tampani, TienYustini
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 120
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