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Abstract
While in public sector organizations, internal compliance is regarded as one of the main human resource control mechanisms in supporting the implementation of effective public sector performance management, it is suspected that there is weak empirical evidence of whether or not distance learning as a scaled-up technique for building competency is effective in producing behavioral change among the Civil Servants (ASN), let alone effective in its ability to produce performance outcomes. The purpose of this study is to conduct an evaluation of the Distance Learning Program (PJJ) implementation and effectiveness in terms of skill change at the level of behaviors after training at these Directorate General of Customs and Excise. The study used a quantitative method that used a 360-degree questionnaire and asked 29 alumni, their supervisors and colleagues to complete the questionnaire at a level 3 (behavioral) post-training evaluation approach, instrument validity was confirmed by Cronbach's Alpha testing, competitor change was found by comparing the pre-test and post-test results. The results indicate that average competency score of respondents before undergoing the training ranged from 7.43–8.22 and after training ranged from 9.17–9.49 in various sub-activities, while respondents also supported that the training was able to transfer knowledge and change their behavior in the workplace. These findings theoretically contribute to the limited literature on the relationship between the outcomes of distance learning and the performance management of civil servants' compliance efforts in the public sector and provide policymakers evidence on how to continue developing and scaling distance-based training in the scope of integrated civil servant competency development strategies.
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References
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References
Amo, H. F., Tetteh, L. A., Owusu, G. M. Y., Agyenim-Boateng, C., & Amankwa, R. F. (2026). Drivers of value of internal audit function: the perception of internal auditors and other primary stakeholders. Journal of Economic and Administrative Sciences, 1–24. https://doi.org/10.1108/JEAS-05-2025-0246
Angelia, L., & Wibowo, P. (2025). Non-tax revenue performance determinants and the moderating role of internal auditors’ capability in Indonesia’s public sector. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 11(2), 343–361. https://doi.org/10.28986/jtaken.v11i2.1916%0Ahttps://jurnal.bpk.go.id/TAKEN/article/download/1916/413
Dalvi, O., Sawant, S. B., Mohite, R., Shital, S., Sawant, & Bajaj, K. K. (2023). 360-Degree Feedback as a Tool for Improving Employee Performance. Tuijin Jishu/Journal of Propulsion Technology, 44, 1938–1945.
Darwin, D. (2025). Analysis of the Effectiveness of Online Learning Using E-learning Platforms in Indonesian Higher Education Institutions. Technologia Journal, 2(2), 22–36. https://doi.org/10.62872/kayv6t19
Faisal-E-Alam, M., & Islam, A. R. M. T. (2025). Exploring the hierarchical framework of the Kirkpatrick model in training evaluation from a developing country. Evaluation and Program Planning, 113(C), None. https://doi.org/10.1016/j.evalprogplan.2025.102696
Fan, C., Wang, J., Zhu, Y., & Zhang, H. (2024). A Consensus-Based 360 Degree Feedback Evaluation Method with Linguistic Distribution Assessments. Mathematics, 12(12). https://doi.org/10.3390/math12121883
Giannopoulos, V., Lymperopoulos, A., Kariofyllas, S., & Kariofyllas, C. (2025). Determinants of Internal Control System Effectiveness: Evidence from Greek Listed Companies. Risks, 13(11). https://doi.org/10.3390/risks13110219
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (2nd ed.). SAGE Publications.
Hill, K., & Plimmer, G. (2024). Employee Performance Management: The Impact of Competing Goals, Red Tape, and PSM. Public Personnel Management, 53(3), 458–485. https://doi.org/10.1177/00910260241231371
Kumar, P. (2022). Linking Performance Management Systems (PMS) With Organizational Development (OD). International Journal of Social Ecology and Sustainable Development (IJSESD), 13(1), 1–11. https://doi.org/10.4018/IJSESD.315316
Mamaqi, E. (2023). The Role of Trainings in the Development and Enhancement of Work Performance in the Public and Private Sector. Interdisciplinary Journal of Research and Development, 10(1 S1), 107. https://doi.org/10.56345/ijrdv10n1s115
Mediaty, Pontoh, G. T., Nagu, N., HS, R., Mas’ud, A. A., & Aziz, R. H. A. (2025). Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. Journal of Risk and Financial Management, 18(8), 1–21. https://doi.org/10.3390/jrfm18080424
Muhani, U. (2023). Identification of HR management training approaches on sustainable public service administration skills in Indonesia. International Journal of Business, Economics & Management, 6(1), 78–87. https://doi.org/10.21744/ijbem.v6n1.2094
Nkansa, P., Barr-Pulliam, D., & Walker, K. (2025). From Compliance to Strategic Partnerships: The Role of Internal Audit in Enterprise Risk Management and Opportunities for Future Research. Journal of Risk and Financial Management, 18(12), 1–47. https://doi.org/10.3390/jrfm18120707
Nurhayati, H., & Rachmawati, R. (2021). Measuring the Effectiveness of e-learning in Public Sector. Proceedings of the 18th International Symposium on Management (INSYMA 2021), 180(Insyma), 271–278. https://doi.org/10.2991/aebmr.k.210628.045
Paul, S., Burman, R. R., & Singh, R. (2024). Training effectiveness evaluation: Advancing a Kirkpatrick model based composite framework. Evaluation and Program Planning, 107, 102494. https://doi.org/https://doi.org/10.1016/j.evalprogplan.2024.102494
Rahmasari, A., & Setiawan, D. (2022). Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 8(2), 159–176. https://doi.org/10.28986/jtaken.v8i2.830
Rucks, L., Wingate, L., López, M., Wilson Becho, L., FitzGerald, M., & Lis Dean, K. (2024). Leveraging the Kirkpatrick four-level model to evaluate evaluation capacity building work. New Directions for Evaluation, 2024(183), 81–94. https://doi.org/10.1002/ev.20619
Sumadi, A. S., & Bayunitri, B. I. (2025). The Impact of Internal Audit in the Case of PT. Xyz Bandung Regency on the Effectiveness of Internal Control. Journal of Governance, Taxation and Auditing. https://api.semanticscholar.org/CorpusID:279360122
Suraj, N., & N, A. (2023). Examining the Effectiveness of Virtual Training under the Kirkpatrick Model: A Post-COVID Study. Macro Management & Public Policies, 5(4), 1–10. https://doi.org/10.30564/mmpp.v5i4.5361
Wibowo, P., & Murwaningsari, E. (2024). Factors influencing non-tax revenue sustainability in Indonesian government institutions: the mediating role of accountability. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2303788