Evaluating the Impact Of Financial Services Automation on Revenue Collection Efficiency at the Bureau of Customs: A Case Study of the Revenue Accounting Division in Manila

Army Kristina A. Alonzo, MPA
https://orcid.org/0009-0006-1294-2216
lazhyann123@gmail.com
University of Perpetual Help System DALTA
Las Piñas City, Manila, Philippines

DOI: https://doi.org/10.54476/apjaet/04920

                                                                                          Abstract

This study aimed to assess the impact of financial services automation on revenue collection efficiency within the Revenue Accounting Division of the Bureau of Customs in Manila. Specifically, it examined employees’ perceptions of automation’s effectiveness, benefits, and challenges, and explored whether demographic factors such as age, education, and length of service influence these perceptions. The study also sought to identify areas for improvement to enhance automation’s contribution to revenue collection efficiency. A quantitative-descriptive research design was employed using a structured survey administered to 92 qualified respondents selected through a census approach. The data were analyzed using descriptive statistics, t-tests, ANOVA, and Pearson correlation to determine variations and relationships between demographic profiles and perceptions of automation. Additionally, qualitative responses from an open-ended interview section were thematically analyzed. Findings revealed that employees generally perceive financial services automation as enhancing revenue collection efficiency, particularly in improving data accuracy, transaction speed, and transparency. However, significant challenges remain, including inadequate training, technical system issues, and infrastructure limitations. Inferential analyses indicated no significant differences in perceptions based on age or education, but a weak correlation was found between length of service and automation perception. Qualitative responses emphasized the need for better technical support, increased training, and user-friendly system upgrades. The study concluded that while automation in revenue collection has made notable strides in enhancing operational efficiency, success is contingent on addressing systemic and human resource barriers. Recommendations include continuous employee training, strengthening technical support and infrastructure, and implementing feedback mechanisms to improve system responsiveness.

Keywords: financial services automation, revenue collection, public sector, Bureau of Customs, efficiency

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