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All Journal Asian Management and Business Review Greenation International Journal of Economics and Accounting
Hutagaol, Poltak Maruli John Liberty
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Risk-based AML–CFT compliance in banking: A literature synthesis toward a compliance orchestration framework Priatno, Aris; Suryatno, Panca Hadi; Hutagaol, Poltak Maruli John Liberty
Asian Management and Business Review Volume 6 Issue 2, 2026
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol6.iss2.art14

Abstract

This study examines the implementation of anti-money laundering and counter-terrorism financing (AML–CFT) compliance through the risk-based approach (RBA) in the banking sector and proposes a compliance orchestration framework to explain the interrelationship between regulatory, governance, operational, and technological dimensions of AML–CFT implementation. The study employs a systematic literature review (SLR) following PRISMA guidelines. From 243 identified articles, 31 articles satisfied the inclusion criteria and were analyzed through thematic synthesis and bibliometric mapping using VOSviewer to identify conceptual structure and thematic relationships within the literature. The findings demonstrate that RBA-based AML–CFT implementation operates as an integrated compliance orchestration system comprising six interrelated dimensions: regulatory anchoring, risk intelligence, operational controls, technology enablement, human and governance capacity, and supervisory interface. The analysis further reveals a significant shift in the AML–CFT literature from prescriptive rule-based compliance toward more adaptive, governance-oriented, and risk-intelligence-driven approaches, particularly in response to increasing financial digitalization, product complexity, and evolving customer risk profiles. This study contributes to the AML–CFT literature by developing a compliance orchestration framework that integrates regulatory interpretation, risk governance, operational controls, technological capability, and supervisory coordination within a unified analytical perspective. The framework provides a conceptual foundation for future empirical research and offers practical insights for banks and regulators in developing more adaptive, proportionate, and accountable AML–CFT compliance systems.
Leadership in Digital Transformation of the Public Sector: A Systematic Literature Review Harsya, Teuku Riefky; Firmansyah, Rian; Napitupulu, Tumpal Raines; Hutagaol, Poltak Maruli John Liberty
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1247

Abstract

Digital transformation in the public sector is a complex and multidimensional change process in which leadership plays a central yet insufficiently mapped role in the literature. This study aims to systematically review the literature on leadership in public sector digital transformation to identify dominant leadership roles, success factors, and barriers. Using a Systematic Literature Review (SLR) approach based on the Scopus database with PRISMA selection flow, this study examined 33 articles from 398 initial records published between 2015 and 2025. Bibliometric analysis was conducted using VOSviewer to map research trends and clusters. The results reveal three main findings: (1) transformational, digital, and strategic leadership are the most dominant roles, forming a complementary triad model; (2) organizational culture, digital capability, and stakeholder engagement are the key determinants of transformation success; and (3) institutional-bureaucratic barriers, leadership capability gaps, and human resource resistance are the most critical challenges. This study concludes that the success of digital transformation in the public sector is not determined by technology investment alone, but by leadership maturity that integrates strategic vision, organizational agility, and public value simultaneously.
Artificial intelligence shaping ESG risk governance in banking: Evidence from a systematic literature review Marlina, Rini; Sumaryanti, Rosa Christiana Esti Noor; Hutagaol, Poltak Maruli John Liberty
Asian Management and Business Review Volume 6 Issue 2, 2026
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol6.iss2.art18

Abstract

This paper examines how risk governance architecture shapes interactions between artificial intelligence (AI) and environmental, social, and govern­ance (ESG)-oriented sustainability policies in the banking industry. Most current research treats AI as a technological capability that directly affects ESG performance, yet little is known about the governance systems that produce these outcomes. Using PRISMA-guided SLR procedures, we selected 20 studies from 248 initial records identified in the Scopus and Web of Science databases that met the inclusion criteria and conducted a thematic synthesis. The results show that AI is primarily used in ESG disclosure and reporting, credit risk assessment, climate risk analytics, sustainable finance, and responsible AI governance. The literature remains dispersed across theo­retical stances, including the resource-based view, stakeholder theory, institutional theory, legitimacy theory, and AI governance literature. Previ­ous research has largely ignored the governance mechanisms that enable successful implementation, focusing instead on the direct implications of AI adoption for ESG-related outcomes. The study proposes an AI–ESG risk governance integrative framework to address this gap. This framework places risk governance architecture at the center of the relationship among AI capabilities, institutional pressures, stakeholder expectations, and ESG-oriented sustainability outcomes. The approach views AI as a strategic capacity integrated into enterprise-wide risk governance systems rather than merely a technical or compliance tool. The results indicate that strong governance arrangements, such as model governance, accountability frame­works, board supervision, and alignment with organizational risk appetite, are necessary for successfully deploying AI-enabled ESG. By offering an integrative theoretical framework and practical insights for banking organi­zations seeking to improve sustainability performance and long-term resilience through responsible AI use, this study contributes to the growing body of AI-ESG literature.
Co-Authors Firmansyah, Rian Harsya, Teuku Riefky Napitupulu, Tumpal Raines Priatno, Aris Rini Marlina, Rini Sumaryanti, Rosa Christiana Esti Noor Suryatno, Panca Hadi