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Abstrak :
Soekarno-Hatta Airport is represent one of the airport becoming tip oflance a BUMN airport organizer company. Growth of Passenger and aircraft movement are very high, and it's reached Soekarno-Hatta Airport top capaeities. As an organization, Soekarno-Hatta Airport of dourse very require to pay attention for passenger growing which have abysmal of capacity in Soekarno-Hatta Airport, especially if related to the vision. Capa.cities relate to air transport delay, and influence customer demand service if have exceeded boundary sill. Growth which quickly it is of course very is influencing is quality of carried out service, and quality of service linearly will influence customer satisfaction, and linearly also will influence company position in emulation. The brief picture of course oblige to conduct exploration strategy to challenge and change to the internal and eksternal company in the form of a strategic management concept as an effort realize statement of vision "To be an international class airport management company with high competitiveness regionally". Model development have 14 (fourteen) variables oserved, in SEM expressed in the form of is square, and 7 variables construck, expressed in the form of is oval. In SEM there are structural model and measurement model. Structural model that is part of SEM presenting relation between variables construck. Measurement model definitionly is the part of SEM which specification of indicator variable observed to each; every variable construck, and also calculate reliabilitas for the construe. Variable construck in organization learning application model at Soekarno-Hatta Airport consist of, Organization Learning show strong contribution to Vision that equal to 92%, and Learning organization got from personal mastery contribution equal to 96%, influenced by pattern by Recruitment 54 % Personal Potency 27%, and Career Expectation 46%, mental models equal to 91%, influenced by pattern by Leadership 56%, and Environmental Attitude 90%, shared vision With equal to 92 % influenced by Assumption Image Company 47%, Vision Diging With 91%, Vision commitment 41%, team learning equal to 96%, which is Enableness of Human Resources Empowerment 44%, learner team 38% systems thinking equal to 89 % influenced by Systematical Idea 35, and Policy 54%, Vision got from excellence in process and product each of 39% and 68%.

Abstrak :
Penelitian ini bertujuan untuk menganalisis penerapan pengendalian intern pada kegiatan pemeriksaan fisik barang impor di Kantor Pelayanan Utama Bea dan Cukai (KPU BC) Tipe A Tanjung Priok berdasarkan komponen pengendalian intern COSO 2015 dan peran tiap lini dalam kerangka pengendalian intern berdasarkan Three Lines Model IIA 2020. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui observasi lapangan dan wawancara. Data primer diperolah dari observasi lapangan dan wawancara dengan pegawai Bea Cukai dan Inspektorat Jenderal Kementerian Keuangan, sedangkan data sekunder bersumber dari laporan, arsip, dokumen bukti penerapan SPI. Hasil analisis menunjukkan bahwa sebagian besar komponen pengendalian intern COSO 2015 telah diterapkan dalam kegiatan pemeriksaan fisik barang impor di KPU BC Tanjung Priok. Namun, terdapat beberapa komponen yang belum sepenuhnya dilaksanakan, seperti komitmen terhadap kompetensi dan penegakan akuntabilitas. Pada lini pertama dalam Three Lines Model, tugas dan tanggung jawab telah dipenuhi dengan baik. Namun, terdapat beberapa keterbatasan pada lini kedua dan ketiga terkait analisis risiko dan pengawasan yang belum dilakukan secara menyeluruh. ......This study aims to analyze the application of internal control in the physical inspection of imported goods at KPU BC Tanjung Priok based on the 2015 COSO internal control components and the role of each line in the internal control framework based on the Three Lines Model IIA 2020. The research method used is descriptive qualitative with data collection through field observations and interviews. Primary data is obtained from field observations and interviews with Customs and Inspectorate General employees of the Ministry of Finance, while secondary data comes from reports, archives, documents of evidence of SPI implementation. The analysis results show that most of the COSO 2015 internal control components have been implemented in the physical inspection of imported goods at KPU BC Tanjung Priok. However, there are several components that have not been fully implemented, such as commitment to competence and enforcement of accountability. In the first line in the Three Lines Model, duties and responsibilities have been fulfilled properly. However, there are some limitations in the second and third lines related to risk analysis and supervision that have not been carried out thoroughly.