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ccounts receivable. There is a change in market tastes and people's buying behavior, where eople now prefer to buy furniture and home appliances online. This condition hit Columbia nd SNP Finance sales. SNP Finance then for funding issues medium term notes (MTN) o medium-term debt securities, a kind of bond products but medium term. NP Finance has audited its financial statements by KAP Deloitte Indonesia. Deloitte ha udited SNP Finance for a period of several years. Deloitte always provides an unqualified pinion for SNP Finance's financial statements. In 2018 finally, it was revealed that the trad eceivables pledged by SNP Finance to the Bank were fictitious trade receivables, which ctually never existed and were deliberately made for manipulation. Deloitte Indonesia has s Page 1 of ar failed to detect the existence of these fictitious accounts, so it continues to provide an inqualified opinion on SNP Finance's financial statements. Bank Mandiri as a creditor who has or several periods been a creditor to SNP Finance, Deloitte knows this, because Deloitte has also audited SNP Finance for several periods of years. Bank Mandiri and other creditors because it refers to the financial statements and independent auditor's reports from Deloitte, emained for several years continuing to disburse loans to SNP Finance. They assume that when the trade receivables are collectible then the funds can be used to pay off obligations, even though the trade receivables are fictitious