although the word of “money laundering” isn’t very old in world literature, but attempted money laundering has a long history a long side with trade and commerce, as it always has been told. money laundering is a process that the incomes of criminal acts enter to the economic cycle and will purify dirty income. therefore, we can say launderers are actually committed two offenses, primaril...

How can we understand the progressive, piecemeal emergence of global digital identity governance? Examining activities Financial Action Task Force (FATF) - an intergovernmental organization at center anti-money laundering and counter-the-financing terrorism governance-this paper advances a two-fold argument. First, FATF shapes how, where who is involved in developing key standards acceptability...

This paper examines the anti-money laundering systems of Australia, the United Arab Emirates (UAE), the United Kingdom (UK) and the United States of America (USA), the extent to which they have implemented the Financial Action Task Force (FATF) recommendations, and how compliance with these recommendations is affected by local cultural and economic factors. The paper makes use of FATF evaluatio...

Purpose This paper aims to examine the validity of a state’s prohibition on virtual assets in context its global commitment battle against money laundering. Design/methodology/approach was empirical legal research exploring how general lack expertise apply risk-based approach anti-money laundering strategies might have implications for invoking Financial Action Task Force (FATF) exclusion provi...

Kita ketahui bersama bahwa Indonesia adalah satu-satunya negara anggota G20 yang belum menjadi dan saat ini berstatus sebagai Observer tinggal satu tahapan lagi akan masuk penuh FATF. Sehingga dalam rangka meningkatkan status FATF, harus memenuhi 40 Rekomendasi FATF pada pokoknya memuat rekomendasi berupa kerangka langkah-langkah komperehensif konsisten diterapkan oleh untuk memerangi pencucian...

Purpose This paper aims to critically examine the digital transformation of anti-money laundering (AML) and countering financing terrorism (CFT) in light Financial Action Task Force (FATF) San Jose principles, Organisation for Economic Co-operation Development (OECD) principles artificial intelligence (AI) proposed European Union (EU) Artificial Intelligence Act. The authors argue that AI tools...

Purpose This study aims to compare judicial and auditor expectations of audit in the detection reporting money laundering Iran. It also assess implications gap for reliability data provided Financial Action Task Force (FATF) its blacklisting policy. Design/methodology/approach Questionnaires were administered auditors determine perceptions their anti-money (AML) obligations. These completed by ...