Inherent Money Laundering Risk and Maqashid Sharia Interactions on Internal Control in Islamic Banking

Dimas Kenn Syahrir; Zuhairan Yunmi Yunan; Desmadi Saharuddin; Rahmawati Rahmawati; Alejandro Pacheco-Jaramillo

doi:10.59593/amlcft.2026.v4i2.286

Penulis

Dimas Kenn Syahrir Indonesian Financial Intelligence Unit (PPATK), https://orcid.org/0000-0002-5886-4050
Zuhairan Yunmi Yunan Faculty of Economics and Business, UIN Syarif Hidayatullah, https://orcid.org/0000-0001-5920-7522
Desmadi Saharuddin Faculty of Economics and Business, UIN Syarif Hidayatullah, https://orcid.org/0000-0003-3663-725X
Rahmawati Rahmawati Faculty of Economics and Business, UIN Syarif Hidayatullah,
Alejandro Pacheco-Jaramillo University of Canberra, https://orcid.org/0000-0002-4208-5546

DOI:

https://doi.org/10.59593/amlcft.2026.v4i2.286

Kata Kunci:

Maqashid Syariah, Pencucian Uang, Pengendalian Internal, Perbankan Syariah, Risiko Inheren

Abstrak

Risiko pencucian uang pada industri perbankan di Indonesia cenderung meningkat, sementara pelaporan transaksi keuangan mencurigakan (LTKM) oleh bank umum syariah menunjukkan pola yang fluktuatif dengan tren penurunan yang tajam. Namun, hubungan antara risiko inheren pencucian uang, prinsip maqashid syariah, dan pengendalian internal program APU/PPT pada perbankan syariah masih belum banyak dikaji. Penelitian ini bertujuan menganalisis pengaruh empat dimensi risiko inheren pencucian uang dan prinsip maqashid syariah terhadap pengendalian internal program APU/PPT, serta menguji peran maqashid syariah sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data dari 170 responden yang mewakili tiga lini pertahanan pada 13 bank umum syariah di Indonesia dan dianalisis menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa risiko nasabah, risiko produk/jasa/transaksi, dan risiko saluran distribusi berpengaruh signifikan terhadap pengendalian internal, sedangkan risiko negara tidak berpengaruh signifikan. Maqashid syariah berpengaruh signifikan sebagai variabel independen, tetapi tidak berperan sebagai variabel moderasi. Kebaruan penelitian ini terletak pada integrasi maqashid syariah dalam model pengendalian internal APU/PPT, yang mengindikasikan perlunya penerapan maqashid syariah secara simultan dengan pengendalian berbasis risiko, terutama dalam pengelolaan risiko nasabah.

Unduhan

Data unduhan belum tersedia.

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