Contemporary Journal of Applied Sciences
Contemporary Journal of Applied Sciences (CJAS) is a peer-reviewed journal of applied sciences publishing in both English and Indonesian. CJAS Journal aims to provide an platform for disseminating applied sciences, it features articles and reviews by experts, and invites contributions from all areas of applied sciences. The journal has resisted the trend toward increased specialization and offers an excellent way to keep up with developments across the discipline. The Contemporary Journal of Applied Sciences (CJAS) is available online only. The journal publishes high-quality papers monthly.
Certificate of Origin as an Export Risk Mitigation Instrument: Evidence from PT KPI RU II Dumai
Export activities are a major driver of economic growth, but they expose firms to compliance, operational, and financial risks. This paper examines the role of the Certificate of Origin (CoO) in mitigating export risk, using a qualitative case study of PT Kilang Pertamina Internasional Refinery Unit II Dumai. Primary data were collected through interviews and documentation with the Finance function during a three-month internship and analyzed against rules-of-origin and trade-finance literature. The results show that the CoO functions as more than proof of origin: it supports preferential-tariff eligibility, verifies product traceability, and underpins Letter of Credit disbursement. The CoO is found to mitigate three interrelated risks in the export of Marine Fuel Oil, Low Sulphur Fuel Oil, and Green Coke, namely dumping allegations, mis-declaration of origin, and payment-related operational risk. Consistent and well-integrated CoO documentation is recommended to sustain export compliance and competitiveness.
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