Internal Supervision as an Instrument of Institutional Control An Effectiveness Assessment in West Sumatra Customs
Keywords:
Internal Supervision, Organizational Effectiveness, Public Administration, Customs and Excise, Organizational GovernanceAbstract
Internal supervision plays a strategic role in ensuring organizational accountability, regulatory compliance, and the effective achievement of institutional objectives within public sector organizations. This study aims to analyze the effectiveness of internal supervision at the Regional Office of the Directorate General of Customs and Excise for the Western Sumatra Region and to identify the factors that support and constrain its implementation.
The findings reveal that internal supervision has been implemented relatively effectively, as reflected in the appropriate allocation of duties, the achievement of organizational work targets, and the satisfactory quality of supervisory activities. Its effectiveness is supported by a clear regulatory framework and the availability of competent human resources. Nevertheless, several challenges remain, including inconsistent supervisory practices, inadequate employee discipline, limited supporting facilities and infrastructure, and insufficient operational funding. The study concludes that strengthening disciplinary enforcement, improving employee competencies through continuous education and training, and enhancing organizational resource support are essential to optimize the effectiveness of internal supervision and reinforce accountable and performance-oriented public governance.
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