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All Journal Jurnal Rechts Vinding : Media Pembinaan Hukum Nasional JESH: Journal of Economics, Social, and Humanities
M. Daffa Fahada Lubis
Politeknik Keuangan Negara STAN
Law, Crime, Criminology & Criminal Justice

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Determinants of Early Financial Reporting in Indonesia’s Financial Sector: The Role of RegTech and Institutional Type M. Daffa Fahada Lubis; Andi Qur'ani Ratu Sabrina Arham Putri
Journal of Economics, Social, and Humanities Vol. 4 No. 1 (2026): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v4i1.471

Abstract

This study examines the drivers of early financial reporting across Indonesia’s financial institutions. It highlights the influence of institutional type and technological adoption. While digital tools like RegTech are often promoted as solutions for timely compliance, our findings reveal that institutional characteristics, particularly being a financing institution, are far more decisive. Entities in the financing sector, not finance sector as a whole, are over 30 times more likely to report early with a probability increase of more than 50 percentage points compared to other sectors. In contrast, factors such as RegTech adoption, firm size, and IT infrastructure do not exhibit significant influence on reporting timeliness. These results suggest that organizational alignment with regulatory expectations and internal governance practices play a more critical role than digital maturity alone. Despite high levels of technology adoption, early reporting behavior remains uneven which shows reinforcing the notion that technology is not a standalone solution. The logistic regression model used in this study demonstrates strong predictive ability which emphasizes the importance of sectoral identity in shaping reporting outcomes. Policymakers are encouraged to move beyond one-size-fits-all digital mandates and instead develop targeted strategies that address the specific institutional contexts of financial entities
KESADARAN HUKUM PELAKU USAHA DALAM MEKANISME PENGADUAN KONSUMEN SEBAGAI INSTRUMEN PENCEGAHAN SENGKETA EKONOMI MELALUI EVALUASI DESAIN KEWAJIBAN ADMINISTRATIF M. Daffa Fahada Lubis
Jurnal Rechts Vinding Media Pembinaan Hukum Nasional Vol 15, No 1 (2026): Pembinaan Kesadaran Hukum
Publisher : Badan Pembinaan Hukum Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33331/rechtsvinding.v15i1.2497

Abstract

Pengaduan konsumen merupakan mekanisme pra-sengketa yang secara normatif dirancang untuk mencegah eskalasi konflik ekonomi antara pelaku usaha dan konsumen. Dalam hukum positif Indonesia, kewajiban administratif pengaduan konsumen telah diatur baik dalam rezim perlindungan konsumen umum maupun sektor jasa keuangan di bawah kewenangan Otoritas Jasa Keuangan. Namun demikian, desain pengaturan tersebut masih didominasi pendekatan prosedural yang menempatkan pengaduan konsumen sebagai bentuk kepatuhan administratif formal, sehingga belum secara optimal membentuk kesadaran hukum pelaku usaha dalam merespons perilaku konsumen. Penelitian ini bertujuan untuk menganalisis kewajiban administratif pengaduan konsumen sebagai instrumen pembinaan kesadaran hukum pelaku usaha dalam rangka pencegahan sengketa ekonomi. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan sistematis. Hasil pembahasan menunjukkan bahwa dominasi desain administratif-formal menyebabkan mekanisme pengaduan konsumen kehilangan fungsi preventifnya sebagai sarana koreksi dini hubungan hukum, serta berpotensi mendorong eskalasi sengketa ekonomi. Oleh karena itu, penelitian ini merekomendasikan reorientasi desain kewajiban administratif pengaduan konsumen agar berfungsi tidak hanya sebagai pemenuhan prosedur, tetapi juga sebagai sarana pembinaan kesadaran hukum dan early dispute containment dalam hubungan ekonomi.
Co-Authors Andi Qur'ani Ratu Sabrina Arham Putri