ABSTRACT:The purpose of this study is to review the procedure and implementation of goods inspection and stuffing supervision of the Customs and Excise Service and Supervision Office (KPPBC) XXX by applying the theory of internal control systems. This study employs field observations, document observations, and interviews with informants from KPPBC XXX. The data obtained were analyzed qualitatively. The results showed that internal control over the implementation of physical inspection and supervision of stuffing had run well despite the problem of the number of human resources and work procedures. This research uses a case study on KPPBC XXX. The results of this study cannot liberalize the products at different KPBC. This research can assist DGCE in improving services and supervision of international trade through the composition of employee placement and setting procedures for specific events as a form of internal control improvement. This study also shows that the limitations of human resources and work procedures can result in less optimal control activities.Keywords: export, internal control, oversight of stuffing, physical inspection. ABSTRAK:Tujuan penelitian ini adalah menyelidiki prosedur dan pelaksanaan pemeriksaan barang dan pengawasan stuffing di Kantor Pelayanan dan Pengawasan Bea dan Cukai (KPPBC) XXX dengan menggunakan teori sistem pengendalian internal. Penelitian ini menggunakan observasi lapangan, pengamatan dokumen, dan wawancara dengan informan dari KPPBC XXX. Hasil perolehan data dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa pengendalian internal atas pelaksanaan pemeriksaan fisik dan pengawasan stuffing telah berjalan dengan baik meskipun terdapat permasalahan jumlah sumber daya manusia dan prosedur kerja. Penelitian ini menggunakan studi kasus pada KPPBC XXX. Hasil penelitian dapat berbeda pada KPPBC yang lain. Penelitian ini dapat membantu DJBC dalam memperbaiki pelayanan dan pengawasan perdagangan internasional melalui komposisi penempatan pegawai dan penetapan prosedur untuk kejadian-kejadian tertentu sebagai bentuk perbaikan pengendalian internal. Penelitian ini juga menunjukkan bahwa keterbatasan sumber daya manusia dan prosedur kerja dapat mengakibatkan aktivitas pengendalian berjalan kurang optimal.Kata Kunci: ekspor, pemeriksaan fisik, pengawasan stuffing, aktivitas pengendalian internal.
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