Jusiam

Article Details

Vol. 1 No. 2 (2026): Desember

Articles

Implementing Authorized Economic Operator Programmes in Emerging Market Customs Administrations

M Muchamad Syaika Gilang Fanani M M. Syaprin Zahidi
Abstract

Purpose: This study examines the implementation of the Authorized Economic Operator (AEO) programme at Tanjung Perak Customs and Excise Service (KPPBC TMP Tanjung Perak), Indonesia’s principal eastern maritime customs administration. T
Methodology: A qualitative descriptive case study design was adopted, combining semi-structured interviews with a key informant from the Public Services and Counselling Section of KPPBC TMP Tanjung Perak, systematic documentary analysis of Indonesian AEO regulatory instruments spanning 2010 to 2023, and thematic analysis benchmarked against WCO SAFE Framework standards.
Results: The findings indicate that Tanjung Perak Customs administers 51 AEO-certified companies, representing approximately 37% of Indonesia’s national AEO portfolio, through a centralized certification system coordinated by the Directorate General of Customs and Excise. AEO operators contributed around IDR 78 trillion in export foreign exchange and IDR 20 trillion in import foreign exchange in 2020. However, implementation faces capacity constraints in systematic monitoring, resulting in a predominantly reactive oversight approach.
Conclusions: Indonesia’s AEO implementation reflects a hybrid governance model combining centralized certification with decentralized monitoring, generating both trade facilitation benefits and governance challenges related to supervision effectiveness.
Limitations: The study is confined to a single customs jurisdiction and the 2010–2023 period, limiting broader generalization.
Contributions: This research advances AEO literature in emerging economies through a port-level analysis of governance tensions in customs administration.

Keywords: Authorized Economic Operator Customs Administration Emerging Economy SAFE Framework Trade Facilitation
How to Cite
Fanani, M. S. G. ., & Zahidi, M. S. . (2026). Implementing Authorized Economic Operator Programmes in Emerging Market Customs Administrations. Jurnal Sistem Informasi Akuntansi Dan Manajemen, 1(2), 25–36. https://doi.org/10.35912/jusiam.v1i2.6892
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