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All Journal Unes Law Review Bacarita Law Journal The Es Accounting and Finance Politika Progresif : Jurnal Hukum, Politik dan Humaniora Jurnal Abdimas Indonesia Jurnal Keadilan Hukum Algebra : Jurnal Pendidikan Sosial dan Sains
Dika Anggara Putra
Universitas Muhammadiyah Kudus
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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JURIDICAL ANALYSIS OF BANKING INSTITUTIONS’ LIABILITY FOR CARDING CRIMES Arina Novitasari; Dika Anggara Putra; Dian Rosita
Algebra : Jurnal Pendidikan, Sosial dan Sains Vol. 5 No. 4 (2025): Algebra : Jurnal Pendidikan Sosial dan Sains
Publisher : Yayasan Amanah Nur Aman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58432/vfa0p746

Abstract

The rapid development of technology has brought humanity into a wave of modernization characterized by digitalization, leading to significant changes in all aspects of human life. The role of technology today offers various conveniences. The transformation of payment systems from cash-based to cashless transactions provides ease for customers and helps reduce the risk of crimes such as robbery, theft, and counterfeiting. One of the most widely used cashless payment methods that is frequently misused by irresponsible individuals for criminal purposes today is the credit card. The focus of this study is to examine the legal accountability of banking institutions in relation to a specific type of cybercrime, namely carding, which causes financial losses to customers. This research employs a normative juridical method. The findings indicate that the bank’s liability from a civil law perspective refers to Article 1338 paragraph (1) of the Indonesian Civil Code and Article 19 paragraph (1) of Law No. 8 of 1999 concerning Consumer Protection. Customer losses resulting from carding crimes are viewed as a consequence of inadequate protection by the issuing bank in maintaining network security. Errors or negligence by bank employees can be construed as the bank’s responsibility; however, if it can be proven that the carding crime did not occur due to the issuing bank’s negligence, then the bank is not obliged to compensate for the losses suffered by the customer.
From Cashless Transaction Capability to MSME Creditworthiness: The Role of Digital Accounting Quality in Indonesia’s Fintech Lending Ecosystem Duni Duni; Arniwita Arniwita; Muhammad Fithrayudi Triatmaja; Dika Anggara Putra; Willy Nurhayadi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1155

Abstract

The increasing adoption of cashless payment systems has created new opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve financial transparency and access fintech-based financing. This study examines the influence of cashless transaction capabilities on MSME creditworthiness, with digital accounting quality serving as a mediating variable in Indonesia’s fintech lending ecosystem. A quantitative research design was employed using data collected from 150 MSME owners and financial managers who actively used digital payment services and had experience with fintech-based financial services. The research variables were measured using a five-point Likert scale, and the data were analyzed using Structural Equation Modeling–Partial Least Squares with SmartPLS 3. The results show that cashless transaction capabilities have a significant positive effect on digital accounting quality and MSME creditworthiness. Digital accounting quality also has a significant positive effect on MSME creditworthiness. Furthermore, digital accounting quality significantly mediates the relationship between cashless transaction capabilities and MSME creditworthiness, indicating partial mediation. The model explains 68.7% of the variance in MSME creditworthiness and demonstrates satisfactory predictive relevance and model fit. These findings indicate that cashless transaction capabilities improve creditworthiness not only through traceable transaction histories but also by enhancing the accuracy, completeness, timeliness, and reliability of digital accounting information.
Co-Authors Agung Prihandono Arina Novitasari Arina Novitasari Arina Novitasari Arniwita, Arniwita Avira Budianita Bagus Satrio Ahmad Avivianto Cikita Berlian Hakim Dewi Hartinah Dian Rosita Dian Rosita Duni Duni Eko Sudarmanto Maslikan Maslikan Muhammad Fithrayudi Triatmaja Noor Azizah Sitta Hasanatin Sholihah Ulin Najikhah Willy Nurhayadi