Audit Kepatuhan terhadap Regulasi Anti Money Laundering / Countering the Financing of Terrorism (AML/CFT) pada Perusahaan Fintech di Indonesia: Tinjauan Literatur 2020–2025
DOI:
https://doi.org/10.37481/jmeb.v6i2.1920Keywords:
AML/CFT, Financial Technology, Regulatory Compliance, Risk Management, Regulatory SupervisionAbstract
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.
References
Amilia, L. (2025). Kajian hukum implementasi layanan fintech peer to peer lending dalam perspektif hukum positif Indonesia. Media Hukum Indonesia (MHI), 2(4), 1-18.
Arifin, M. Z., Lestari, S., & Sudarmanto, E. (2024). Penerapan Customer Due Diligence (CDD) dan Enhanced Due Diligence (EDD) dalam upaya pencegahan money laundering dan terorisme. E-BISNIS: Jurnal Ilmiah Ekonomi dan Bisnis, 17(1), 58-72.
Arifin, S., Lestari, H. D., Saifudin, & Putrisetia, I. (2023). Peran Otoritas Jasa Keuangan dalam mengawasi financial technology peer to peer lending di Indonesia. Jurnal USM Law Review, 6(2), 712-723.
Arner, D. W., Barberis, J., & Buckley, R. P. (2017). FinTech, RegTech, and the reconceptualization of financial regulation. Northwestern Journal of International.
Fitriana, A., & Daim, N. (2025). Peran Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK) dalam mengungkap tindak pidana pencucian uang hasil korupsi. Law and Humanity, 3(1), 112-125.
Hidayahtyasari, N., & Supranata, M. (2025). Analisis Pengaruh Manajemen Laba Sebelum Dan Setelah Ipo Terhadap Return Saham Dengan Kecerdasan Investor Sebagai Variabel Pemoderasi. Jurnal EKBIS (Ekonomi & Bisnis), 13(2), 204-211.
Istiqomah, I. (2024). Penerapan sanksi pencucian uang di Indonesia: Studi putusan pengadilan tahun 2020 dalam laporan riset tipologi 2021 Pusat Pelaporan dan Analisis Transaksi Keuangan. Jurnal Mahasiswa Hukum, 1(1), 37-49.
Jakfar, A., & Supranata, M. (2025). Hubungan Independensi Auditor , Kompetensi Auditor dan Pengalaman Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan di KAP Jakarta. KINERJA Jurnal Manajemen Organisasi Dan Industri, 4(2), 153–159.
Jasman, J., & Agustin, H. (2025). Manajemen risiko kredit perusahaan fintech lending berdasarkan Peraturan 19/SEOJK.06/2023. Khozana: Jurnal Ekonomi dan Perbankan Islam, 9(1), 79-89.
Kusuma, A., Prasetyo, B., & Wulandari, D. (2023). Comparative analysis of AML/CFT regulatory frameworks in Indonesia, Singapore, and Malaysia: Implications for fintech industry. Journal of Southeast Asian Financial Studies, 12(3), 245-268.
Maizaroh, S., Sena, A., & Hamdani, F. A. (2022). Model ideal pararel investigation penanganan tindak pidana pencucian uang dari tindak pidana lingkungan hidup pasca Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021. AML/CFT Journal, 1(2), 45-67.
Mutaqien, A. M., & Aslamiyah, S. S. (2024). Analisis penerapan financial technology dalam perilaku manajemen keuangan di PT BPR Bank Jombang. AKSELERASI: Jurnal Ilmiah Nasional, 6(1), 53-63.
Nadianti, R. D., & Ali Kusumo, R. M. (2025). Pendekatan hukum terhadap pencucian uang melalui akuntansi forensik. Indonesian Journal of Law and Justice, 2(4), 1-15.
Nurhaliza, S. (2024). Implementasi kebijakan moratorium penyelenggaraan financial technology berbasis peer to peer lending terhadap perlindungan konsumen. Jurnal USM Law Review, 7(2), 534-550.
Rahman, F., & Susanto, H. (2024). Implementation of regulatory technology (RegTech) in AML/CFT compliance: Case study of Indonesian P2P lending platforms. Journal of Financial Technology and Regulation, 8(2), 156-178.
Santoso, D., & Hidayat, M. (2024). Perlindungan data pribadi dalam implementasi electronic Know Your Customer (eKYC): Balancing AML/CFT compliance dan privacy rights. Jurnal Hukum Teknologi Informasi, 5(3), 234-256.
Scott, W. R. (2016). Institutions and Organizations: Ideas, Interests, and Identities (4th ed.).
Shalmont, L. G., & Dominica, W. (2022). Fenomena maraknya peer to peer lending di masa pandemi Covid-19: Kajian mitigasi risiko hukum bagi peminjam. Law Review, XXI(3), 301-320.
SUPRANATA, M., & Lailiyah, N. (2025). Analisis Dampak Penerapan Sistem Enterprise Resource Planning (Erp) Terhadap Kinerja Pengguna Pada Perusahaan Manufaktur Di Manado. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 10(1), 17–23.
Supranata, M., & Raharja, I. (2025). Analisis Valuasi Digital E-Commerencedengan Metode Penilaian Pasar Pada Blibli. Jurnal EKBIS ( Ekonomi & Bisnis ), 13(2), 168–177.
Wijaya, K., Chen, L., & Liu, S. (2023). Artificial intelligence-based transaction monitoring systems in Southeast Asian fintech: Performance evaluation and adoption barriers. International Journal of Financial Technology, 15(4), 445-468.
Zhu, K., Kraemer, K. L., & Xu, S. (2006). The TOE framework (dikembangkan dalam studi fintech pasca-2015).
