Magister Akuntansi

  Washington, D.C. – The World Bank Group’s 2024 analysis on Digital Financial Services: Regulatory Approaches Across Emerging Markets highlights how developing economies are adapting regulatory frameworks to manage the rapid expansion of digital finance while safeguarding financial stability and consumer protection. The report notes that digital financial services—including fintech lending, mobile money, and digital banking platforms—have become key drivers of financial inclusion across emerging markets. By reducing transaction costs and expanding access to credit and payments infrastructure, these services have significantly increased participation in formal financial systems, particularly among low-income populations and small enterprises. However, the World Bank Group warns that the rapid pace of innovation has outstripped regulatory capacity in many jurisdictions. This gap has led to increased exposure to risks such as predatory lending practices, data misuse, cybersecurity ...

  Jakarta, Indonesia – Indonesia’s online lending sector continued to expand rapidly in 2025, with a reported growth rate of 31% , even as concerns mount over increasing financial losses experienced by the public, according to notes from the Financial Services Authority (OJK) as reported by Indonesian media outlet Tempo . The report highlights a contrasting reality in the fintech lending ecosystem: while access to digital credit is broadening significantly, a growing number of borrowers are also facing financial distress due to high interest rates, aggressive repayment schemes, and exposure to risky lending platforms. According to OJK observations cited by Tempo, the expansion of online lending is driven by strong demand for fast and easily accessible credit, particularly among micro, small, and medium-sized enterprises (MSMEs) and informal sector workers. The convenience of digital loan approval processes continues to attract millions of users who are underserved by traditional b...

  Jakarta, Indonesia – The Financial Services Authority of Indonesia (OJK), through the Illegal Financial Activity Eradication Task Force (Satgas PASTI), reported a continued large-scale crackdown on illegal financial entities throughout 2024, highlighting the persistent risks posed by unauthorized lending platforms and investment schemes in the country’s digital financial ecosystem. According to the 2025 annual report covering enforcement activities in 2024, Satgas PASTI successfully shut down thousands of illegal financial entities operating across Indonesia. The majority of these cases involved unlicensed online lending platforms (commonly known as illegal fintech lending), followed by fraudulent investment schemes targeting retail consumers. Official data show that Satgas PASTI intensified its enforcement actions through coordinated monitoring, public complaints handling, and rapid blocking mechanisms. In 2024 alone, thousands of illegal entities were identified and taken down...

  Jakarta, Indonesia – Indonesia’s financial services sector continued to experience strong growth in digital lending activity, with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) reporting a significant expansion in the fintech peer-to-peer (P2P) lending market as of January 2024. According to OJK’s January 2024 fintech lending report, the total outstanding financing from digital lending platforms reached approximately IDR 60.41 trillion , reflecting sustained demand for alternative credit channels among Indonesian consumers and businesses. At the same time, the number of registered borrowers climbed to around 16.57 million individuals , highlighting the rapid adoption of fintech-based financial services across the country. The report indicates that fintech lending continues to play an increasingly important role in expanding financial inclusion, particularly for individuals and micro, small, and medium-sized enterprises (MSMEs) that have limited access to traditio...

Jakarta, Indonesia – The Indonesian Ministry of Communication and Informatics (Kominfo RI) reported a continued high volume of public complaints related to online lending services throughout 2024, reflecting ongoing consumer protection challenges in the country’s rapidly expanding digital financial ecosystem. According to Kominfo’s 2024 complaint statistics, online lending platforms—particularly illegal or unregistered peer-to-peer lending applications—remain among the most frequently reported digital services by the public. Complaints range from aggressive debt collection practices and misuse of personal data to misleading loan terms and unauthorized access to users’ contact lists. The report highlights that a significant portion of complaints received by government monitoring channels are linked to so-called “illegal fintech lending” operators. These platforms often operate outside regulatory supervision, making enforcement and consumer protection efforts more complex. In many cases...

  Jakarta, Indonesia – Bank Indonesia (BI) has reaffirmed its commitment to maintaining financial system stability while supporting sustainable economic growth through an accommodative macroprudential policy stance. In its Macroprudential Policy Report for the Fourth Quarter of 2024 , released in early 2025, the central bank highlighted the resilience of Indonesia's financial sector despite ongoing global economic uncertainty and geopolitical risks. According to the report, Indonesia's banking system remained sound throughout the fourth quarter of 2024, supported by strong capital adequacy, adequate liquidity, and improving credit growth. Bank Indonesia emphasized that macroprudential policies continued to play a crucial role in balancing financial stability with the need to stimulate productive lending to businesses and households. The central bank maintained an accommodative macroprudential stance to encourage financing for priority sectors, including micro, small, and mediu...

  Jakarta, Indonesia – The rapid expansion of digital lending platforms across Southeast Asia has significantly improved financial inclusion by providing millions of people with access to fast and convenient credit. However, a growing number of digital lending services have adopted predatory practices that exploit vulnerable borrowers, raising serious concerns among policymakers, financial regulators, and consumer protection advocates. According to The Asia Foundation's 2024 report , Predatory Digital Lending in Southeast Asia: Patterns and Policy Responses , predatory digital lending has emerged as one of the region's most pressing financial governance challenges. While financial technology (fintech) has expanded access to credit for underserved populations, weak regulatory oversight and low levels of financial literacy have enabled unethical lending platforms to flourish. The report identifies several common characteristics of predatory digital lenders. These include excessi...

  Millions borrowed. Thousands trapped. A continent in debt to an app.   By M. Selfd    |    The Express Tribune Published: 2023   |   Investigation Desk   |   Finance & Technology   KEY FINDINGS ▪   Loan apps in Pakistan have accumulated at least 27.4 million installs, many operated by unlicensed or foreign entities. ▪   Interest rates on some apps reached 1,800% per annum, with borrowers taking fresh loans to repay old ones. ▪   In India, up to 60 people have died by suicide linked to harassment by digital lending recovery agents. ▪   Regulators in Pakistan, India, and Bangladesh have responded unevenly, leaving millions of vulnerable borrowers exposed. ▪   Google removed over 84 illegal lending apps from its Play Store in Pakistan in 2023 alone.     Mohammed Masood, 42, borrowed money from two mobile apps. He was unemployed, living in Rawalpindi, and needed cash...

  Seiring berjalannya waktu, inovasi yang mengganggu industri terus mengubah cara bisnis dilakukan, dari kertas ke tablet batu dan dari komputer ke cloud, profesi akuntansi terus bertahan sebagai cara untuk melindungi investor sebuah perusahaan. Namun, setelah belajar di sekolah dan di tempat kerja bahwa tidak ada cara untuk menilai semua informasi perusahaan yang masuk ke dalam laporan keuangan mereka, seseorang mencari alternatif menggunakan teknologi yang muncul yang disebut blockchain. Blockchain adalah teknologi yang mampu membantu perusahaan meningkatkan integritas informasi keuangan yang mereka berikan kepada investor. Dalam beberapa skandal terbesar, keakuratan informasi keuangan menurun dan kepercayaan investor hilang. Oleh karena itu, penting untuk memiliki pemantauan dan transparansi yang lebih tinggi atas bagaimana perusahaan menyesuaikan prinsip akuntansi yang diterima secara umum dalam kehidupan sehari-hari untuk melindungi kepentingan investor. Teknologi blockchai...

Probability of Financial Distress dan Financial Distress memiliki perbedaan. Financial Distress merujuk pada kondisi ketika suatu perusahaan atau organisasi mengalami kesulitan finansial yang signifikan dan tidak mampu memenuhi kewajiban keuangannya seperti pembayaran hutang atau membayar gaji karyawan. Sementara itu, Probability of Financial Distress mengacu pada estimasi kemungkinan terjadinya Financial Distress pada suatu perusahaan atau organisasi di masa depan. Dengan kata lain, Probability of Financial Distress dapat dianggap sebagai ukuran risiko keuangan yang digunakan untuk memprediksi kemungkinan terjadinya Financial Distress pada suatu perusahaan atau organisasi. Hal ini sangat penting untuk para investor atau kreditor dalam mengambil keputusan investasi atau pemberian pinjaman, karena mereka perlu mengetahui seberapa besar risiko yang mereka hadapi ketika berurusan dengan suatu perusahaan atau organisasi. Dalam konteks ini, Probability of Financial Distress memberikan infor...

  Instrumen pengumpul data adalah salah satu komponen penting dalam melakukan penelitian. Instrumen yang berkualitas dapat memastikan keakuratan dan kevalidan hasil penelitian. Oleh karena itu, penyusunan instrumen harus dilakukan secara sistematis dan terencana. Berikut adalah langkah-langkah penyusunan instrumen yang harus dipahami. Langkah 1: Menentukan Topik dan Tujuan Pengumpulan Data serta Subjek Langkah pertama dalam menyusun instrumen untuk kegiatan penelitian adalah menentukan topik beserta tujuan pengumpulan data. Topik yang dimaksudkan di sini adalah variabel yang akan diteliti. Penentuan topik atau variabel maupun tujuan pengumpulan data tersebut tentu untuk mendukung tujuan penelitian. Pada umumnya tujuan pengumpulan data adalah untuk mendiskripsikan subjek sesuai variabel yang diteliti.   Langkah 2: Menentukan Subjek atau Responden Seiring dengan penetapan variabel dan tujuan pengumpulan data tersebut, peneliti juga menentukan subjek atau respondennya, yakni siap...

  LATIHAN SOAL     Perhatikan : Akad apa yang cocok pada kasus di bawah ini . S atu kasus dapat berisi lebih dari satu jawaban.     NO KASUS AKAD  1. Seorang produser production house mengajukan pembiayaan untuk pembuatan sinetron tentang tokoh pejuang di daerah anda tinggal. Sinetron itu tengah ditawarkan kepada sebuah stasiun televisi dan kesempatan untuk diterima masih setengahnya. Produk apa yang anda tawarkan? 1.    Ijarah Multijasa 2.    Murabahah 3.    Musyarakah 2. Seorang pengusaha yang memesan mesin air dari jepang mendatangi bank anda dan meminta pembiayaan untuk pesanan itu. Ia menyatakan sanggup mengembalikan pembiayaan itu dalam jangka waktu 1 tahun . Ia sudah mengadakan kesepakatan dengan koleganya di luar negeri d alam hal pemesanan ini, bahkan dengan bank yang menjadi koresponden nya. 1. ...