Analysis of Factors Influencing Anti-Money Laundering Practices from a Sharia Banking Perspective among FEBI UIN SU Students

Dian Zahra Syahfitri  Lubis; Marliyah; Atika

doi:10.31851/jmksp.v11i2.22481

Authors

Dian Zahra Syahfitri Lubis Universitas Islam Negeri Sumatera Utara
Marliyah Universitas Islam Negeri Sumatera Utara
Atika Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.31851/jmksp.v11i2.22481

Keywords:

Sharia Banking Literacy, Anti-Money Laundering (AML) Knowledge, Understanding Money Laundering from a Sharia Banking Perspective, FEBI Students, Digital Finance

Abstract

The rapid development of digital financial technology in Indonesia has expanded access to financial services while simultaneously creating new opportunities for money laundering, including the misuse of student bank accounts as money mules. This study examines the influence of Sharia banking literacy and Anti-Money Laundering (AML) knowledge on students’ understanding of money laundering practices from a Sharia banking perspective. Drawing on Financial Literacy Theory, Soerjono Soekanto’s Theory of Legal Awareness, and Bloom’s Taxonomy, this study contributes to the existing literature by integrating Sharia financial literacy and AML knowledge as complementary factors in explaining students’ understanding of digital financial crime. An associative quantitative approach with a causal design was employed. Data were collected through a five-point Likert-scale questionnaire from 101 students of the Faculty of Islamic Economics and Business (FEBI), selected using purposive sampling. Data were analyzed using descriptive statistics and multiple linear regression with IBM SPSS Statistics 25. The findings demonstrate that Sharia banking literacy has a positive and significant partial effect on students’ understanding of money laundering (t = 4.123, p < 0.001), while AML knowledge also has a positive and significant effect (t = 5.994, p < 0.001). Simultaneously, both variables significantly affect students’ understanding (F = 71.999, p < 0.001), explaining 58.7% of the variance based on the Adjusted R-Square. These findings indicate that students’ capacity to recognize and understand money laundering risks is strengthened when Sharia-based financial values are combined with technical and regulatory AML knowledge. The study therefore contributes theoretically by connecting financial literacy, legal awareness, and cognitive learning perspectives, and practically by highlighting the importance of integrating Sharia financial literacy and AML education into higher education curricula as a preventive strategy against digital financial crime.

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