Analisis Dinamika Pemantauan Unit Kepatuhan Internal dalam Kerangka Three Lines Model: Studi Kasus Transformasi Peran dari "Polisi Internal" menjadi "Mitra Strategis" pada Direktorat Jenderal Bea dan Cukai

Irwan Josafat Simanjuntak, Choirunnisa Arifa, S.E., M.Sc., Ph.D., Ak., CA.

2026 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini menganalisis dinamika pemantauan Unit Kepatuhan Internal dalam kerangka Three Lines Model dan transformasi perannya dari polisi internal menjadi mitra strategis di Direktorat Jenderal Bea dan Cukai. Metode penelitian menggunakan pendekatan kualitatif studi kasus. Data dikumpulkan melalui wawancara mendalam semi-terstruktur dengan sembilan partisipan yang mewakili tiga lini, analisis dokumen, dan observasi. Analisis data dilakukan secara tematik deduktif dengan teori peran, teori kepercayaan, dan teori strukturasi. Hasil menunjukkan transformasi peran Unit Kepatuhan Internal diperlukan karena adanya kesenjangan antara mandat formal dan realitas praktik yang masih terjebak pada stigma polisi internal. Unit menghadapi konflik peran ganda antara tuntutan independensi parsial dan kolaborasi. Kendala meliputi aspek struktural, kultural, dan regulasi. Kepercayaan antara unit dan lini pertama berada pada fase transisi. Independensi parsial terjaga melalui wewenang formal, integritas, kemampuan, dan prinsip close enough to understand, far enough to challenge. Kontribusi hasil pemantauan terhadap pengawasan lini ketiga belum optimal karena kualitas laporan yang dangkal dan keterbatasan sumber daya manusia. Strategi transformasi yang tepat bersifat multidimensional dan simultan, mencakup penguatan kapasitas dan legitimasi, penyeimbangan peran, peningkatan kualitas laporan, reproduksi makna dan struktur, serta penyelarasan harapan antar lini. Penelitian ini memperkaya literatur Three Lines Model di sektor publik dengan menunjukkan bahwa transformasi peran lini kedua tidak hanya ditentukan oleh struktur formal, tetapi juga oleh pengelolaan konflik peran, kepercayaan, dan reproduksi praktik sosial. 

This study analyzes the monitoring dynamics of the Internal Compliance Unit within the Three Lines Model framework and its role transformation from “internal police” to “strategic partner” at the Directorate General of Customs and Excise. This study employed a qualitative case study approach and the data were collected through semi-structured in-depth interviews with nine participants representing the three lines, document analysis, and observation. Data analysis was conducted using deductive thematic analysis informed by role theory, trust theory, and structuration theory. The findings reveal that the role transformation of the Internal Compliance Unit is necessary owing to a discrepancy between its formal mandate and practical reality, as it remains trapped in the “internal police” stigma. The unit faces dual role conflict between the demands of partial independence and collaboration. Constraints encompass structural, cultural, and regulatory dimensions. Trust between the unit and the first line is in a transitional phase. Partial independence is maintained through formal authority, integrity, competence, and the principle of “close enough to understand, far enough to challenge.” The contribution of monitoring results to third-line oversight remains suboptimal due to superficial report quality and limited human resources. An appropriate transformation strategy is multidimensional and simultaneous, encompassing capacity and legitimacy strengthening, role balancing, report quality improvement, reproduction of meaning and structure, and alignment of expectations across the three lines. This study enriches the literature on the Three Lines Model in the public sector by demonstrating that second-line role transformation is determined not only by formal structure but also by the management of role conflict, trust, and the reproduction of social practices.v

Kata Kunci : Three Lines Model, Unit Kepatuhan Internal, Transformasi Peran, Polisi Internal, Mitra Strategis.