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All Journal JURNAL HUKUM Hasanuddin Law Review Lex Publica
Abu Taher, Mohammad
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JURNAL HUKUM

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Economic Opportunities of Offshore Banking and Regulatory Responses to Money Laundering Risks: A Comparative Study Chandra, Tofik Yanuar; Hossain, Mohammad Belayet; Zakhiri Md. Nor, Mohd; Abu Taher, Mohammad
Jurnal Hukum Vol 40, No 2 (2024): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.40.2.153-173

Abstract

Offshore banking offers significant opportunities for foreign investment and economic growth in developing countries, particularly for free trade zones and industrial sectors. However, it also presents potential risks related to money laundering if Anti-Money Laundering (AML) regulatory frameworks are not properly established or reinforced. This research aims to explore the potential economic benefits of developing comprehensive regulatory frameworks for offshore banking in Indonesia, while also mitigating the risks of money laundering and financial crime. To achieve this, the research adopts a qualitative approach, utilizing a comparative method to analyze the offshore banking regulations of Malaysia, Bangladesh, and Indonesia. The findings reveal that Malaysia has been utilizing offshore banking since 1990 in Labuan, while Bangladesh is currently enacting the Offshore Banking Act (OBA) 2024. Indonesia’s AML framework, under Law No. 8 of 2010, has made progress, but challenges remain in its implementation, especially concerning offshore banking. The research highlights that while Malaysia and Bangladesh have established frameworks to regulate offshore banking, Indonesia still faces regulatory gaps, particularly in managing the risks of offshore financial activities. The implication is that while offshore banking holds potential, its regulation must be reinforced to prevent its use in money laundering activities, including through international cooperation.
Measuring the Consistency of Pancasila Rule of Law Implementation in Ensuring Judicial Independence in Indonesia Kadir, Adies; Gunarto, Gunarto; Hussain, Abdullah Al-Monzur; Abu Taher, Mohammad
Jurnal Hukum Vol 41, No 2 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.41.2.321-345

Abstract

This study examines the consistency of the implementation of the Pancasila State of Law in guaranteeing judicial freedom in Indonesia, as stipulated in Article 1 paragraph (3) and Article 24 paragraph (1) of the 1945 Constitution. The Pancasila State of Law integrates the rule of law, protection of human rights, the principles of legality, and judicial independence with Pancasila values that are philosophical, ethical, and religious. Judicial independence, as a key pillar, requires judges to be free from external intervention to produce fair and objective decisions. However, its implementation faces challenges, such as a history of executive intervention, the quality of human resources, and corrupt practices, collusion, and nepotism. This study uses a juridical normative method, analyzes laws and regulations, legal doctrine, and judicial practices in Indonesia, and compares them with the Dutch and United States judicial systems. The results show the need for legal reconstruction through strengthening the guarantee of the position of judge, transparent recruitment, separation of powers, independent budget management, and improving the appeal and cassation mechanisms. This reform will ensure an independent, professional, and integrity judiciary, in line with the values of Pancasila.
Co-Authors Ahmad Rujhan, Iman Syamil Chandra, Tofik Yanuar Chowdhury, Mohammad Abdul Matin Gunarto Gunarto Hossain, Mohammad Belayet Hussain, Abdullah Al-Monzur Jamaluddin, Siti Zaharah Kadir, Adies Kamal, Abu Hena Mostofa Md. Nor, Mohd Zakhiri Zakhiri Md. Nor, Mohd