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Agung Andiojaya
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journal.amlcft@ppatk.go.id
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+6221-50928484
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journal.amlcft@ppatk.go.id
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Jalan Ir. H. Juanda No. 35, Jakarta Pusat Indonesia 10120
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AML/CFT Journal The Journal of Anti Money Laundering and Countering the Financing of Terrorism
Published by Pusat Pelaporan dan Analisis Transaksi Keuangan
ISSN : 2963220X     EISSN : 2964626X     DOI : https://doi.org/10.59593/amlcft
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
AML/CFT Journal: The Journal of Anti Money Laundering and Countering the Financing Terrorism published by the Indonesia Financial Transaction Report and Analysis Center (INTRAC) or in Bahasa "Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)", contains publication on the research and studies on issues related to Anti Money Laundering and Countering the Financing of Terrorism. The scope of articles for AML/CFT Journal shall focus on Anti-Money Laundering and Prevention of the Financing of Terrorism in which coverage includes but is not restricted to: 1. Money Laundering from Predicate Crimes; 2. Green financial crime; 3. Organized crime and Financing of Terrorism; 4. Money laundering using financial technology; 5. Development in financial crime investigations; 6. Trends in mode and typology of financial crimes; 7. Tracing and recovering assets; 8. Supervision of compliance with anti-money laundering and countering the financing terrorism programs; 9. Proliferation of mass destruction; 10. Crimes in Banking system.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 52 Documents
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Potensi Penyalahgunaan Laporan Tahunan Yayasan dalam Tindak Pidana Pencucian Uang Odilla, Iona Fahriyah; Aldevando, Desyla Putri; Rohmah, Amalia Sayyidatur
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 3 No 2 (2025): Membongkar Lapisan Baru Kejahatan Keuangan: Integrasi Kajian Hukum, Sosial, dan T
Publisher : Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59593/amlcft.2025.v3i2.237

Abstract

Money laundering (TPPU) methods are becoming more sophisticated, including the misuse of foundations to channel illicit funds. A notable case occurred in 2022 involving alleged money laundering by the Aksi Cepat Tanggap Foundation, alongside PPATK’s discovery of suspicious transactions in 176 other philanthropic foundations. This research analyzes the role of foundations’ annual reports in such schemes and proposes regulatory improvements. Using a normative juridical method with statutory, conceptual, and comparative approaches, it draws from secondary literature. Foundations are legally required to submit annual reports detailing financial and operational activities. However, two major vulnerabilities are identified: the absence of standardized reporting guidelines and a lack of penalties for non-compliance. These gaps can facilitate money laundering through means such as anonymous donations, atypical transactions, inflated asset valuations, or fund misappropriation. To mitigate these risks, the study recommends developing clear and uniform reporting standards grounded in the principles of know your donor, know your beneficiary, and know your partner. Additionally, enforcement of administrative sanctions for failing to submit reports in line with regulations is crucial to strengthen oversight and transparency in the philanthropic sector.
AML Berbasis AI: Kepatuhan Cerdas atau Ancaman HAM Tersembunyi? Makmur, Kartini Laras
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 3 No 2 (2025): Membongkar Lapisan Baru Kejahatan Keuangan: Integrasi Kajian Hukum, Sosial, dan T
Publisher : Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59593/amlcft.2025.v3i2.251

Abstract

Artificial intelligence (AI) is increasingly used by banks to detect and prevent money laundering; however, the adoption of AI-based anti-money laundering (AML) frameworks raises significant concerns regarding human rights protection. This paper examines the ways in which AI enhances AML efforts in the banking sector, the ethical and human rights challenges that arise from its implementation, and the extent to which these strategies comply with the proportionality test under Indonesian human rights law. Using a structured document analysis of relevant regulations and secondary literature, this study finds that AI applications must respect privacy and be proportionate in addressing money laundering offences, as affirmed by the Indonesian constitution and regulatory framework. The findings highlight the urgent need for comprehensive legal frameworks to guide the development and use of AI in AML, ensuring fairness, accountability, and transparency while safeguarding human rights.

Page 6 of 6 | Total Record : 52

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All Issue Vol 3 No 2 (2025): Membongkar Lapisan Baru Kejahatan Keuangan: Integrasi Kajian Hukum, Sosial, dan T Vol 3 No 1 (2024): Menjembatani Perspektif Lokal dan Global dalam Upaya Pemberantasan Kejahatan Keua Vol 2 No 2 (2024): Produk Intelijen Keuangan Menjawab Tantangan Pengungkapan Pidana Pencucian Uang Vol 2 No 1 (2023): Money Laundering in General Election, Digital Currency, and Terrorism Financing Vol 1 No 2 (2023): Permasalahan Hukum terkait Tindak Pidana Pencucian Uang Vol 1 No 1 (2022): Pencegahan dan Pemberantasan Pencucian Uang untuk Ekonomi Hijau