Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal MANDAR: Management Development and Applied Research Journal
Alliah Grace D. Gubangco
University of Santo Tomas
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Paradox of Digital Financial Inclusion: Unpacking the Alternative Credit Scoring Gap for MSMEs in FinTech Lending Busrin Raihana Mas'ud; Fadlina; Kurniawan; Alliah Grace D. Gubangco
MANDAR: Management Development and Applied Research Journal Vol. 8 No. 2 (2026): June Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i2.6784

Abstract

FinTech lending utilizes alternative credit scoring (ACS) based on digital footprints to expand financial inclusion for Micro, Small, and Medium Enterprises (MSMEs). However, this approach risks excluding marginalized MSMEs that lack extensive digital data. This study explores the paradoxical digital divide in MSME credit assessment and examines the potential of Accounting Information Systems (AIS) to bridge this gap. Employing a descriptive-exploratory qualitative approach, multiple case studies were conducted involving 15 MSME actors with varying digitalization levels in Parepare City, Indonesia. The findings reveal a "signal recognition gap": although most MSMEs possess adequate digital footprints and disciplined financial records, they still receive disproportionately low FinTech financing limits. Current FinTech algorithms appear to assess basic identity and loan history rather than actual business performance or structured accounting signals. Consequently, FinTech lending currently provides only "nominal inclusion" without substantive financial impact. Integrating AIS-generated financial reports into ACS algorithms is critical to provide accurate credit signals, mitigate information asymmetry, and achieve genuine financial inclusion for MSMEs
Co-Authors Busrin Raihana Mas'ud Fadlina Kurniawan