Hasil Pencarian  ::  Simpan CSV :: Kembali

"[ABSTRAKTindakan penipuan seperti yang dilakukan oleh PT.GTIS memberikan peluang terjadinya tindakan penyamaran aset yang dilakukan oleh para pelaku. Hal ini dapat terjadi karena besarnya potensi aset yang didapatkan oleh pelaku disaat melakukan penipuan. Dalam karya akhir ini akan dibahas bagaimana proses dari tindakan penyamaran aset tersebut dilakukan oleh pelaku. Selain itu, juga dibahas faktor-faktor yang mendorong pelaku untuk melakukan tindakan tersebut. Faktor-faktor tersebut akan dibahas menggunakan dua teori yaitu rational choice theory dan juga control balance theory. Dengan menggunakan kedua teori tersebut ditemukan bahwa faktor yang mendorong terjadinya penyamaran aset adalah pertimbangan dari pelaku yang melihat adanya keuntungan yang lebih besar ketika melakukan penyamaran terhadap aset hasil penipuan dan keserakahan dari pelaku sendiri. Selain itu, tindakan tersebut didorong oleh masalah perusahaan yang tidak lagi mampu untuk menjalankan bisnis dengan skema ponzi.

---

ABSTRACTFraud that committed by PT.GTIS give opportunities to cloaking the asset performed by perpetrator. Asset cloaking can be happen because of the assets acquired by the perpetrator when committing fraud is very potential. In this paper will discuss how the processes of the asset cloak performed by actors. In addition, it also discussed the factors that encourage actors to cloaking the assets acquired from fraud action. These factors will be discussed using rational choice theory and control balance theory. By using both theories, author found that the factors that contribute to cloaking the assets are the consideration of the perpetrator who looks for greater profits when hiding the assets and greediness of the perpetrator. Moreover, the assets cloaking are driven by the company's problems are no longer able to run the business with a ponzi scheme.;Fraud that committed by PT.GTIS give opportunities to cloaking the asset performed by perpetrator. Asset cloaking can be happen because of the assets acquired by the perpetrator when committing fraud is very potential. In this paper will discuss how the processes of the asset cloak performed by actors. In addition, it also discussed the factors that encourage actors to cloaking the assets acquired from fraud action. These factors will be discussed using rational choice theory and control balance theory. By using both theories, author found that the factors that contribute to cloaking the assets are the consideration of the perpetrator who looks for greater profits when hiding the assets and greediness of the perpetrator. Moreover, the assets cloaking are driven by the company's problems are no longer able to run the business with a ponzi scheme.;Fraud that committed by PT.GTIS give opportunities to cloaking the asset performed by perpetrator. Asset cloaking can be happen because of the assets acquired by the perpetrator when committing fraud is very potential. In this paper will discuss how the processes of the asset cloak performed by actors. In addition, it also discussed the factors that encourage actors to cloaking the assets acquired from fraud action. These factors will be discussed using rational choice theory and control balance theory. By using both theories, author found that the factors that contribute to cloaking the assets are the consideration of the perpetrator who looks for greater profits when hiding the assets and greediness of the perpetrator. Moreover, the assets cloaking are driven by the company's problems are no longer able to run the business with a ponzi scheme., Fraud that committed by PT.GTIS give opportunities to cloaking the asset performed by perpetrator. Asset cloaking can be happen because of the assets acquired by the perpetrator when committing fraud is very potential. In this paper will discuss how the processes of the asset cloak performed by actors. In addition, it also discussed the factors that encourage actors to cloaking the assets acquired from fraud action. These factors will be discussed using rational choice theory and control balance theory. By using both theories, author found that the factors that contribute to cloaking the assets are the consideration of the perpetrator who looks for greater profits when hiding the assets and greediness of the perpetrator. Moreover, the assets cloaking are driven by the company's problems are no longer able to run the business with a ponzi scheme.]"

"ABSTRAKPerkembangan tindak pidana korupsi dewasa ini selalu disertai dengan tidankpidana lain terkait dengan upaya menyembunyikan aset-aset tindak pidanakorupsi, salah satu cara penyembunyian aset-aset itu dilakukan denganmekanisme pencucian uang. Adapun tujuan kegiatan pencucian uang agar asalusul uang tersebut tersembunyi dan tidak dapat diketahui dan dilacak olehpenegak hukum sehingga uang tersebut dapat dinikmati dengan aman. Tindakpidana pencucian uang dalam tesis ini adalah kasus penipuan yang dilakukan olehtersangka Salman Nuryanto melalui KSP Pandawa Mandiri Group yangdidirikannya. Dimana KSP Pandawa Mandiri Group yang didirikan tersangkamerupakan suatu bentuk kejahatan money laundry, dikarenakan berdasarkanpengakuan dan penelusuran aset yang dilakukan oleh tim penyidik DitkrimsusPolda Metro Jaya telah memenuhi tahapan-tahapan pencucian uang moneylaundry mulai dari placement, layering, dan Integration. Penyidik Polda MetroJaya dalam hal ini Ditreskrimsus Subdit II Fismondev telah melakukan upayayakni melakukan pengembalian aset tersangka melalui jalur pidana denganmelakukan beberapa upaya mulai dari penelusuran aset, pembekuan aset sampaidengan penyitaan aset milik tersangka. Hal ini dilakukan untuk memudahkanpenyidik dalam menyelesaikan kasus tersebut. Penerapan penyitaan aset hasiltindak pidana yang dilakukan terkait dengan penerapan Undang-Undang Nomor 8Tahun 2010 tentang pencegahan dan pemberantasan tindak pidana pencuciansudah dilakukan sesuai dengan Undang-Undang Nomor 8 Tahun 2010. Upaya inijuga berlandaskan prosedur penanganan atau proses pengembalian aset hasiltindak pidana korupsi dalam konteks Tesis ini adalah money laundy melalui jalurpidana. Apa yang dilakukan tersangka adalah sebuah kejahatan yang terstrukturdan terencana dengan melakukan pemindahan harta atau aset yang diperolehnyakepada pihak-pihak tertentu, sehingga apa yang dilakukan oleh tersangka jelasjelas telah menyalahi Undang-Undang Nomor 15 Tahun 2002 tetang tindakpidana pencucian uang. Tersangka Salman Nuryanto pengelola KSP PandawaMandiri Group telah menghimpun beberapa aset dari anggota yang berhasildirekrutnya mulai dari bangunan, tanah, kendaraan bermotor roda 2 dan 4 sertasejumlah rekening tabungan atas nama tersangka. Semua aset itu merupakan hasiltindak pidana money laundry yang dilakukan tersangka. Sehingga penelitian inibertujuan untuk menjelaskan dan menganalisis tindak pidana pencucian uangmelalui penyitaan aset pelaku tindak pidana yang dilakukan tersangka melaluiKSP Pandawa Mandiri Group yang didirikannya.

---

ABSTRACTThe development of the criminal offence of corruption nowadays is alwaysaccompanied by other criminal offences related to efforts to hide assets ofcorruption offences. One way of hiding these assets is through the moneylaundering mechanism. The purpose of money laundering activity is to disguisethe origin of the money, render it unknown and untraceable by law enforcementagencies in order that the money can be enjoyed safely. The money launderingoffence in this thesis is the fraud case committed by suspect Salman Nuryantothrough KSP Pandawa Mandiri Group which he founded. KSP Pandawa MandiriGroup founded by the suspect is a form of money laundering crime because basedon the suspect rsquo s confession and the asset tracking conducted by the investigationteam of Special Crime Investigation Directorate of Jakarta Regional Metro Police,it has fulfilled all stages of money laundering from placement, layering tointegration. The Jakarta Regional Metro Police investigator, in this case theSpecial Crime Investigation Directorate Subdirectorate II Fiscal, Monetary andForeign Exchange Fismondev , has conducted efforts namely asset recoverythrough penal law mechanism, comprising of efforts from asset tracking, assetfreeze to confiscation of suspect rsquo s assets. This is intended to facilitateinvestigators in solving the case. The practice of confiscating proceeds of crimeassets is related to the application of Law Number 8 Year 2010 on prevention anderadication of money laundering offences is done in accordance with LawNumber 8 Year 2010. This effort is also based on handling procedures or theprocess of recovering proceeds of corruption, which in the context of this Thesisis money laundering, through penal law mechanism. The suspect committed astructured and planned crime by transferring property or assets acquired to certainparties therefore, the suspect rsquo s actions clearly violated Law Number 15 Year2002 on money laundering. Suspect Salman Nuryanto, boss of KSP PandawaMandiri Group, has accumulated assets from recruited members which comprisedof buildings, land, two wheeled and four wheeled motor vehicles, as well asseveral savings accounts on behalf of the suspect. All these assets are proceeds ofmoney laundering committed by the suspect. Accordingly, the aim of this researchis to explain and analyse money laundering through confiscation of assets of thecrime perpetrated by the suspect through KSP Pandawa Mandiri Group which hefounded. "

"Know Your Customer Principles is a certainty that should be done by a bank in Indonesia as means to prevent and eradicate money laundering criminal act, which are now days become International attention that is joined in Financial Task Force on Money Laundering (FATF), where this institutions still put Indonesia into a country that has not applied money laundering resistant. Besides, considering that banking still dominate financial development tin Indonesia therefore money laundering criminal act should be prevented.

The aim of this thesis research is to know how the apply of Know Your Customer (KYC) principles to prevent money laundering criminal act in bank.

This thesis has been completed by using normative taw research. The secondary data is collected cy conducting library research in form of primary document and data study as the data instruments which collected by using field research in form of interviews to several branches, customer and the person who has authority in the implementation of Know Your Customer (KYC) principles.

Based on the collected data and analysis that has been done by using qualitative descriptive method, it can be concluded that the bank has made a policy and procedure of applying of Know Your Customer (KYC) principles as written by Law Number 1512402 On Money Laundering Criminal Act. However, the apply of Know Your Customer (KYC) principles has not been done perfectly as a unity which covers the procedure of knowing customer, the procedure of identification and verification customer, the procedure of evaluating and reporting which caution chances for people to do money laundering criminal. In the same word, we can say that the apply of Know Your Customer (KYC) principles has not been perfectly prevent and minimize money laundering crime."

"

Prosedur penyitaan menjadi gagasan baru yang dapat dilakukan oleh Jaksa Penuntut Umum dalam upaya mengembalikan kerugian korban, khususnya dalam kasus money laundering. Umumnya, penyitaan dilakukan oleh POLRI pada tahap penyidikan. Namun, karena adanya batas waktu dalam penyidikan, maka pada prakteknya seringkali tidak efektif dalam melakukan penyitaan aset. Oleh karena itu, Jaksa Penuntut Umum dapat membantu penyitaan tersebut apabila terdapat aset yang ditemukan dan belum disita. Selain itu, penyitaan juga menjadi salah satu faktor dalam pemulihan aset. Diharapkan pemulihan aset tersebut dapat dikembalikan kepada korban. Salah satu kasus yang melakukan penyitaan pada tahap proses persidangan adalah kasus perkara Indosurya atas putusan nomor 2113K/Pid.Sus/2023. Penelitian ini dikaji dengan menggunakan metode penelitian normatif-yuridis. Lalu, penelitian ini bersifat deskriptif dengan didukung data sekunder berupa bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif. Berdasarkan analisis penelitian ini dapat ditarik beberapa kesimpulan. Pertama, penyitaan terhadap aset hasil Money Laundering tidak hanya dilakukan oleh Penyidik POLRI, namun juga dapat dilakukan oleh Jaksa Penuntut Umum pada saat proses persidangan. Pasal 81 UUU TPPU memberikan kewenangan aktif kepada hakim untuk memerintahkan jaksa melakukan penyitaan, tetapi pada praktiknya seringkali kurang dimanfaatkan. Kedua, putusan nomor 2113K/Pid.Sus/2023 menunjukkan isu keabsahan penyitaan oleh Jaksa Penuntut Umum, terutama ketidakmampuan POLRI dalam menyita aset. Meskipun hakim tidak menggunakan Pasal 81 UU TPPU, Jaksa tetap mengajukan penyitaan pada tahap kasasi untuk mencapai keadilan hukum. Selanjutnya, prosedur penyitaan aset selama persidangan menunjukkan pengakuan hakim terhadap langkah Jaksa Penuntut Umum yang memperjuangkan dan memberikan dasar untuk pemulihan aset korban.

---

The confiscation procedure is a new idea that can be carried out by the Public Prosecutor in an effort to recover victims’ losses, especially in money laundering cases. Generally, confiscation is carried out by the Indonesian National Police at the Investigation stage. However, due to time limits in investigations, in practice it is often not effective in confiscating assets. Therefore, the Prosecutor can assist with the confiscation if there are assets found that have not been confiscated. Apart from that, confiscation is also a factor in asset recovery. It is hoped that the recovery of these assets can be returned to the victims. One of the cases involving confiscation at the trial stage was the Indosurya case regarding decision number 2113K/Pid.Sus/2023. This research was studied using normative-juridical research methods. Then, this research is descriptive in nature, supported by secondary data in the form of primary, secondary, and tertiary legal materials which are analyzed qualitatively. Based on the analysis of this research, several conclusions can be drawn. First, confiscation of assets resulting from money laundering is not only carried out by POLRI investigators, but can also be carried out by the Prosecutor during the trial process. Article 81 of UU TPPU gives active authority to judges to order prosecutors to carry out confiscations, but in practice it is often underutilized. Second, decision number 2113/K/Pid.Sus/2023 shows the issue of the legality of confiscation by the Prosecutor, especially the inability of the POLRI to confiscate assets. Even though the judge did not use Article 81 of the UU TPPU, the prosecutor still proposed confiscation at the cassation stage to achieve legal justice. Furthermore, the asset confiscation procedure during the trial shows the judge’s recognition of the Public Prosecutor’s steps in fighting for and providing a basis for the recovery of the victim’s assets.

"

"Penelitian ini merupakan studi tentang penerapan pendekatan follow the money dalam investigasi kejahatan money laundering di Indonesia. Kejahatan money laundering sulit untuk dilacak keberadaannya karena para pelaku menyembunyikan atau mengaburkan harta kekayaan ilegal mereka dengan memanfaatkan sistem keuangan. Sehingga pengungkapan kejahatan money laundering membutuhkan pendekatan dengan mentrasir proses penyembunyian asal usul dana hasil kejahatan. Peneliti mencoba mendeskripsikan bagaimana mana proses investigasi kejahatan money laundering secara umum serta bagaimana penerapan pendekatan follow the money dalam proses investigasi tersebut. Metode penelitian yang digunakan yaitu dengan pendekatan kualitatif deskriptif, dimana pengumpulan data dilakukan dengan wawancara informan dan studi literatur. Kesimpulan dari penelitian ini adalah bahwa pendekatan follow the money merupakan bagian dari proses investigasi, yaitu pada tahap penyelidikan. Pendekatan follow the money ini berguna membantu bagaimana membuktikan adanya aliran dana dalam rekening pelaku yang berasal dari kegiatan kriminal, untuk selanjutnya dijadikan bukti di pengadilan. Namun masih ada kendala yang dihadapi oleh pihak Subdit Money Laundering, Direktorat II Eksus Bareskrim Polri selama proses investigasi dengan pendekatan follow the money. Salah satunya adalah laporan transaksi keuangan mencurigakan (LTKM) yang tidak bermutu, serta minimnya jumlah personel penyidik di Subdit Money Laundering, Direktorat II Eksus Bareskrim Polri.

---

This research is a study about implementation of the approach ?follow the money in Indonesia money laundering investigation. Money laundering is difficult to be tracked because the perpretators hide their illegal wealth by utilizing financial system. Thus, the disclosure of money laundering concealment need an approach that can trace the origins of the crime. The conclusion of this study is that the approach of follow the money was part of investigation. Follow the money approach is useful to help help in proofing the existence of the funds flow in the account which comes from the perpetrators off criminal activity. It can be used as evidence in the court. But there are still obstacles that faced by Subdit Money Laundering, Direktorat II Eksus Bareskrim Polri during the process of investigation with follow the money approach. A Suspicious Transaction Record (STR) which not qualified, as the inadequate number of personnel in Subdit Money Laundering, Direktorat II Eksus Bareskrim Polri."

"Aset hasil tindak pidana adalah tujuan utama pelaku kejahatan bermotif ekonomi melakukan perbuatannya. Oleh karena itu upaya penghilangan akses dan hak pelaku terhadap hasil kejahatan beserta perolehannya dapat menjadi salah satu cara yang efektif dalam upaya pemberantasan tindak pidana bermotif ekonomi. Kelahiran rezim anti pencucian uang di Indonesia telah memperkenalkan metode pendekatan baru yaitu follow the money dimana penegakan hukum tidak lagi hanya terfokus kepada pelaku kejahatan tetapi pada aset hasil tindak pidananya. Selain bertujuan untuk menghilangkan motif pelaku kejahatan, metode ini dapat menjadi harapan pemulihan bagi korban kejahatan yang merasakan kerugian finansial. Undang-Undang Tindak Pidana Pencucian Uang sebenarnya telah memberikan instrumen yang cukup mumpuni bagi para penegak hukum untuk melakukan upaya pemulihan aset bagi korban kejahatan, namun hal ini tidak terlihat pada kasus First Travel dimana majelis hakim menjatuhkan pidana penjara kepada para pelaku dan menyatakan seluruh aset First Travel dirampas untuk negara sehingga korban tidak mendapatkan pemulihan sama sekali. Penelitian ini berusaha untuk menjawab beberapa permasalahan yaitu terkait pengaturan upaya pemulihan aset di dalam Undang-Undang Tindak Pidana Pencucian Uang serta terkait penerapan upaya pemulihan aset di dalam kasus First Travel. Penelitian ini mendasarkan kepada penelitian hukum yuridis normatif, sehingga menggunakan sumber data sekunder berupa bahan hukum dan non-hukum. Wawancara terstruktur dan terpandu juga dilakukan untuk mengkonfirmasi interpretasi atas peraturan perundang-undangan dan penerapannya dalam praktek. Hasil penelitian membuktikan bahwa instrumen hukum pemulihan aset yang termaktub dalam Undang-Undang Tindak Pidana Pencucian Uang telah memfasilitasi upaya pemulihan aset bagi korban kejahatan namun belum mengatur secara jelas mekanisme pemulangan aset kepada korban kejahatan yang dapat menjadi hambatan apabila korban kejahatan tidak sedikit. Dalam implementasinya terlihat bahwa penegak hukum masih terfokus hanya kepada pembuktian unsur atau pemenuhan unsur tindak pidana, sehingga mengakibatkan hasil penelusuran aset yang tidak maksimal serta terdapat kebingungan atas mekanisme pemulangan aset kepada korban sehingga pada akhirnya upaya pemulihan aset tidak dapat menjangkau actual victim.

---

Illegal asset is the main objective of criminals who carry out their action with economic motives. Therefore, eliminating their access and rights to the proceeds of crime can be an effective way of eradicating economic crimes. The deveopment of Anti money laundering regime in Indonesia has introduced a new approach method namely ‘follow the money’ allowing law enforcement to focus not only on criminals but also illegal assets. Besides aiming to eliminate the motives, this method can give hope to actual victim to the crime to get recovery. The anti money laundering law has actually provided a fairly qualified instrument for law enforcement officers to conduct asset recovery for the actual victims, but this is not found in the First Travel case where the judges sentenced the perpetrators to imprisonment and ordered all assests to be confiscated by State. Hence, actual victims left without any remedies. This study seeks to answer several regulatory gaps related to the Anti Money Laundering Law and their implementation particularly in the First Travel case. It is based on normative juridical law research using secondary data sources of legal and non-legal materials. Selective structured and guided interviews with experts were conducted to confirm the interpretation of related laws and regulation as well as their application on practices. The study higlighted that Anti Money Laundering Law has provided legal basis for asset recovery for victims; Nevetheless, it lacks of clear mechanism for returning assets to victims. This indeed can be an obstacle particularly involving massive victims. In practice, it appears that law enforcement still focuses only on proving the elements of crime rather than thingking about recovering assets. This way of working leads to inadequate asset tracing results. It can also create confusion over the mechanism of returning assets. In the end, ultimately asset recovery efforts can not provide adequate remedies to victim."

"Perkembangan teknologi membawa perubahan tidak hanya pada bagaimana manusia memenuhi kebutuhan sehari-hari, namun juga pada bagaimana kejahatan dilakukan. Salah satu hasil dari perkembangan teknologi di era modern merupakan kemunculan cryptocurrency atau mata uang kripto, yang merupakan mata uang digital yang memiliki valuasi sendiri dan tidak diedarkan oleh bank negara mana pun. Mata uang kripto memiliki karakteristik yang dapat menjadikannya lebih menarik untuk disalahgunakan untuk kejahatan, salah satunya pencucian uang. Studi ini bertujuan untuk membahas penyalahgunaan mata uang kripto sebagai media pencucian uang, dengan studi kasus pencucian uang oleh Indra Kenz. Mekanisme pencucian uang melalui mata uang kripto dapat dipahami melalui Diamond Fraud Theory, yang menyatakan terdapat empat elemen yang harus ada agar fraud dapat terjadi. Elemen tekanan atau insentif hadir pada pelaku harus mempertahankan gaya hidup mewah demi kesuksesan sosial medianya, elemen kesempatan muncul ketika pelaku menjadi afiliator Binomo, elemen rasionalisasi ada pada pertimbangan untung dan rugi tindak kejahatannya, dan elemen kapabilitas ada pada keahlian pelaku sebagai afiliator Binomo dan pemilik akun transaksi kripto Indodax. Studi berperan membawakan kesadaran pada topik yang relatif baru dan belum terlalu dibahas di ranah kriminologi di era kejahatan yang terus berevolusi dan berubah metodenya.

---

Technological advances bring changes to not only how humans fulfill their daily needs, but also how humans execute criminal activities. One of the many form of that change is the birth of cryptocurrency, a virtual currency with its own fluctuative valuation, unrelated to any other conventional currency released by banks. Cryptocurrencies have unique features unavailable in conventional currencies that might make it enticing for criminals to misuse, such as in the case of money laundering. This study attempts at discussing the usage of cryptocurrency as a media used for money laundering with a case study on money laundering done by Indra Kenz. Fraud Diamond Theory is used to explain the mechanism behind this case. Four elements written within the theory states that all must be present in the instance of a fraud to be able to occur. The first element, pressure or incentive, is present within the culprit to keep up an extravagant lifestyle for the sake of his influencer career to build a following. The second element, opportunity, is present when the culprit is tasked to be a Binomo afiliator. Third element, rationalization, appears within the cost and benefit estimates of the culprit. The last element is present on the skills the culprit has on maintaining a social media following and affecting said followers actions, aside from owning an Indodax, a cryptocurrency transactional. This study attempts to brint to light a topic that hasn’t been discussed much, if not at all, within the field of criminology in an ever evolving crime methods era.

"

"Berdasarkan Rekomendasi FATF Nomor 8, perusahaan penyelenggara dompet elektronik termasuk salah satu penyedia jasa keuangan yang harus menerapkan program anti pencucian uang dan pencegahan pendanaan terorisme. Hal ini diatur secara jelas dalam Undang-Undang Nomor 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang, Undang-Undang Nomor 9 Tahun 2013 Tentang Pencegahan dan Pemberantasan Tindak Pidana Pendanaan Terorisme serta Peraturan Bank Indonesia Nomor 19/10/PBI/2017 tentang Penerapan Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme Bagi Penyelenggara Jasa Sistem Pembayaran Selain Bank dan Penyelenggara Kegiatan Usaha Penukaran Valuta Asing (PBI APU dan PPT). PBI APU dan PPT merupakan aturan yang secara spesifik dikeluarkan Bank Indonesia untuk mengatur terkait dengan program anti pencucian uang dan pencegahan pendanaan terorisme yang harus dilakukan oleh Penyelenggara Dompet Elektronik sebagai penyelenggara jasa sistem pembayaran. Adapun persyaratan yang harus dimiliki dan dilakukan oleh perusahaan penyelenggara dompet elektronik mencakup tugas dan tanggung jawab Direksi dan pengawasan aktif Dewan Komisaris, kebijakan dan prosedur tertulis, proses manajemen risiko, manajemen sumber daya manusia; dan sistem pengendalian internal. Penerapan PBI APU dan PPT dapat dilakukan melalui 3 (tiga) tahapan. Yaitu tahap persiapan, tahap eksekusi dan tahap evaluasi.

---

Based on FATF Recommendation No. 8, the electronic wallet company organizers is part of the financial institution that have to implement anti-money laundering and terrorism financing programs. This is clearly regulated in Law Number 8 Year 2010 concerning Prevention and Eradication of Money Laundering Act, Law Number 9 Year 2013 Concerning the Prevention and Eradication of Terrorism Financing and Bank Indonesia Regulation Number 19/10/PBI/2017 regarding Implementation of Anti Money Laundering and Prevention of Terrorism Financing for the Provider of Payment System Services Other Than Banks and Organizers of Money Changer Business (PBI APU and PPT). PBI APU and PPT are rules specifically issued by Bank Indonesia to regulate in relation to anti-money laundering and prevention of terrorism financing programs which should be applied by Electronic Wallet Company Organizer as payment service provider. The requirements that must be possessed and performed by electronic wallet company organizer include the duties and responsibilities of the Board of Directors and active supervision of the Board of Commissioners, written policies and procedures, risk management processes, human resource management; and internal control systems. Application of PBI APU and PPT can be done through 3 (three) stages. Which are the preparation stage, execution stage and evaluation phase."

"Tindak Pidana Pencucian Uang (TPPU) semakin marak dibahas karena praktiknya sudah masuk ke berbagai sektor, termasuk non perbankan seperti organisasi kemasyarakatan. Di lain sisi, wakaf uang menjadi wacana yang sangat menarik dan banyak diperbincangkan karena potensinya yang sangat besar dan fleksibilitasnya dalam memudahkan siapa saja untuk berwakaf. Akan tetapi dalam praktiknya, wakaf uang tidak luput dari adanya potensi pencucian uang. Wakaf uang yang dilakukan melalui Lembaga Keuangan Syariah Penerima Wakaf Uang (LKS-PWU) dinilai lebih aman dari pencucian uang karena regulasi yang memadai. Di sisi lain, wakaf uang yang dilakukan secara langsung tanpa melalui bank, dan dilakukan dalam bentuk tunai memiliki potensi terjadinya pencucian uang karena belum ada aturan khusus mengenai hal ini. Dalam melakukan penelitiannya, peneliti menggunakan metode yuridis-normatif. Peneliti melihat penting adanya aturan khusus untuk mencegah pencucian uang pada wakaf uang yang dilakukan secara langsung, seperti adanya aturan untuk mengenal pemberi wakaf, dan aturan pelaporan nazhir kepada Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK). Penerapan Prinsip Mengenali Pengguna Jasa dinilai sukses untuk mencegah terjadinya Pencucian Uang pada transaksi Wakaf uang yang dilakukan melalui perbankan. Akan tetapi, wakaf uang yang dilakukan secara langsung memiliki celah untuk disalahgunakan sebagai sarana melakukan pencucian uang. Dalam hal ini PPATK memiliki peran penting untuk mencegah terjadinya Tindak Pidana Pencucian Uang, baik dalam transaksi wakaf uang yang dilakukan melalui bank ataupun yang dilakukan secara langsung.

---

Money Laundering increasingly prevalent discussed because it has entered into various sectors, including non-banks, such as community organizations. On the other side, cash waqf became a very interesting discourse and a lot of discussion because its potential is huge and the flexibility makes it easier to do so. However, in practice, cash waqf is not spared from the potential for money laundering. Cash waqf made through Islamic Financial Institutions Recipients of Cash Waqf (LKS-PWU) is considered more secure from money laundering for adequate regulation. On the other side, cash waqf made directly without going through a bank, and done in cash has the potential for money laundering because there are no specific rules on this matter. In conducting the study, researcher used a method of juridical-normative.

Researcher looked at the importance of establishing specific rules to prevent money laundering in cash waqf which made directly, such as the rule to recognize donors and reporting rules to the Financial Transaction Reports and Analysis Centre (PPATK). Applying know your customers principle assessed a success in order to prevent money laundering in cash waqf transactions conducted through banks. However, cash waqf made directly have a gap to be abused as a means of money laundering. In this case, PPATK has an important role to prevent Money Laundering, in both cash waqf transactions, conducted through banks or conducted directly."