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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Publikasi Ekonomi dan Akuntansi
Muhidin, Adam Desvian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Audit Kepatuhan terhadap Regulasi Anti Money Laundering / Countering the Financing of Terrorism (AML/CFT) pada Perusahaan Fintech di Indonesia: Tinjauan Literatur 2020–2025 Muhidin, Adam Desvian; Nugrahanti, Trinandari Prasetya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1920

Abstract

The rapid expansion of financial technology (fintech) in Indonesia has created substantial challenges for the effective implementation of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) compliance. This study aims to systematically examine key issues, regulatory practices, and the effectiveness of AML/CFT implementation within the Indonesian fintech sector. The research employs a qualitative approach using a Systematic Literature Review (SLR) method. Data were collected through document analysis of 15 scholarly articles published between 2020 and 2025, sourced from nationally accredited Sinta-indexed journals and reputable international journals. Literature selection was conducted using predefined inclusion and exclusion criteria, focusing on relevance, journal quality, and alignment with the Indonesian regulatory context. The data analysis technique applied was thematic and comparative analysis, categorizing findings into compliance auditing, AML/CFT program implementation, risk management practices, and regulatory supervision. The results indicate that AML/CFT compliance in Indonesian fintech remains constrained by inadequate technological infrastructure, limited skilled human resources, weak inter-agency coordination among the Financial Services Authority (OJK), Bank Indonesia, and the Financial Transaction Reports and Analysis Center (PPATK), as well as the prevalence of illegal fintech operators. Preventive mechanisms such as Know Your Customer (KYC), Customer Due Diligence (CDD), and Enhanced Due Diligence (EDD) are essential but require significant technological investment and continuous capacity building. This study recommends strengthening regulatory harmonization, enhancing audit and compliance functions, promoting RegTech and SupTech adoption, and expanding future empirical research across fintech business models.
Faktor-Faktor Yang Mempengaruhi Efektivitas Implementasi Program AML/CFT: Kompetensi SDM, Infrastruktur Teknologi, Dan Komitmen Manajemen Muhidin, Adam Desvian; Kuntadi, Cris
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6650

Abstract

Prior research plays a crucial role in reinforcing theoretical frameworks and elucidating relationships among variables in scientific inquiry. This article reviews the determinants influencing the effectiveness of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) program implementation, focusing on human resource (HR) competency, technology infrastructure, and management commitment within Category 1 Payment Service Providers (PJP) in Indonesia. Category 1 PJP, as regulated under Bank Indonesia Regulation No. 23/6/PBI/2021, includes entities offering comprehensive payment services such as account issuance, payment initiation, acquiring, account information services, and remittances, including e-wallets and payment gateways. The primary objective of this study is to formulate hypotheses regarding the relationships among these variables for subsequent empirical testing. Employing a qualitative library research methodology, this study draws upon books and peer-reviewed journals sourced from Mendeley, Google Scholar, and other academic databases. The literature review identifies a substantial research gap, as 73.3% of prior studies adopt qualitative-normative approaches, with limited quantitative empirical evidence integrating HR, technological, and managerial factors in the Indonesian payment services sector. The findings suggest that HR competency, technology infrastructure, and management commitment each exert a positive influence on the effectiveness of AML/CFT program implementation, thereby providing a theoretical basis for future quantitative, survey-based research
Co-Authors Cris Kuntadi Trinandari Prasetya Nugrahanti