Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.