Implementation of Flexible Working Time and Its Impact on Employee Performance at the Denpasar Customs Office

Flexible Working Time (FWT) is a work system that provides flexibility for employees in managing their working hours to increase productivity and welfare. The implementation of this system at the Denpasar Customs and Excise Office aims to increase work efficiency and employee life balance, despite facing challenges in coordination and supervision. This research seeks to analyze the impact of FWT on employee performance and provide recommendations for increasing the effectiveness of flexible work policies in government environments. This research uses a qualitative method with a case study approach to analyze implementation Flexible Working Time (FWT) at the Denpasar Customs Office. The main data was obtained through in-depth interviews with various informants, including employees as policy users and direct superiors as assessors or evaluators. Data analysis was carried out using thematic analysis techniques, which included five stages, namely understanding the data, initial coding, determining themes, examining and defining themes, and compiling a report. The research conclusion shows that implementation Flexible Working Time (FWT) at the Denpasar Customs and Excise Office has the potential to improve employee performance by providing flexibility in working hours, which supports work and personal life balance. This contributes to increased employee satisfaction and productivity. However, challenges such as team coordination and technical obstacles need to be managed well. To ensure its effectiveness, strict supervision, regular evaluation, a reliable attendance system and good communication between employees are needed.