A foundation in accounting. A curiosity for evidence.
Aristoteles Bramantyo Utomo is an accounting graduate of Universitas Gadjah Mada, beginning his professional career at the intersection of accounting, audit and data analysis. His early experience combines internships in audit and administration with undergraduate research comparing machine-learning models for credit risk assessment.
Accounting
Credit Risk Analytics
Research Support
Accounting · Credit risk analytics · Research support
An emerging analytical perspective
Building professional practice on a research foundation.
Learning through data
His thesis used KNIME to compare Logistic Regression and Decision Tree models, examining predictive performance, classification errors and interpretability. The work explores why a model with stronger overall accuracy may still miss more risky borrowers, and why evaluation needs to consider the consequences of different errors.
Early experience and contribution
He completed a Junior Auditor internship at KAP Gideon Adi Rekan (MGI Worldwide) and an Administration Staff internship at SATURUMA Interior Design & Build in 2024. His academic development also includes the 2025 TBS Winter Program at Toulouse Business School and training in Tax Brevet A and B.
As an Associate Analyst at Utomo Institute, he contributes research and analytical support to the multidisciplinary team. His focus is on developing sound financial and risk analysis, organizing evidence and communicating findings clearly while building practical professional experience.
Areas of focus
Accounting, risk and data-informed analysis.
01
Accounting & Audit Foundations
An accounting education and junior audit internship provide a foundation for analytical support and continued professional development.
02
Credit Risk Model Evaluation
Undergraduate research comparing model accuracy, AUC, recall and classification errors, with attention to the trade-offs between different types of lending risk.
03
Data Analysis & Research Support
A quantitative workflow using KNIME, supported by Microsoft Excel and an interest in data-informed business analysis.
04
Evidence & Communication
Research writing, presentation and team coordination developed through academic work, student activities and event support.
Selected undergraduate research
Looking beyond a single accuracy score.
A Comparative Data Analysis of Logistic Regression and Decision Tree Models for Credit Risk Assessment: Potential Implications for the Indonesian Banking Industry
Research approach
The undergraduate thesis evaluated a stratified sample of 2,002 LendingClub loan records from 2014–2018. A stratified 70/30 split produced 601 test observations. KNIME supported the comparison of predictive performance, classification errors and model interpretability.
What the comparison shows
Logistic Regression performed better on overall accuracy and AUC, while Decision Tree identified a greater share of bad-risk borrowers. Neither model performed best on every measure, illustrating the need to weigh missed risky borrowers against wrongly flagged creditworthy applicants.
The study used historical United States lending data. It does not establish model performance for Indonesian borrowers; the thesis recommends validation using current Indonesian lending data.
Internships & campus contributions
Early exposure. Practical teamwork.
June – July 2024
Junior Auditor Intern
KAP Gideon Adi Rekan · MGI Worldwide
January – February 2024
Administration Staff Intern
SATURUMA Interior Design & Build
March – November 2023
Secretary Staff
Gadjah Mada Accounting Days · Universitas Gadjah Mada
July 2023
Event Organizer, Primasis Team
Gerakan Peduli Stunting · Ancol
Academic foundations
Accounting and business learning.
2022 – 2026
Bachelor of Accounting
Universitas Gadjah Mada
Undergraduate thesis on comparative credit risk modelling using Logistic Regression and Decision Tree.
2025
TBS Winter Program
Toulouse Business School
Toulouse, France
Training & recognition
Tax Training
Tax Brevet A and B training.
Entrepreneurial Leadership
Awardee of the Indonesia STAR Entrepreneurial Leadership Program (Instarter), Paragon X and Rumah Kepemimpinan, 2022–2026.
Research Recognition
Best Paper and Top 10% in the PENA 5 Essay Competition, for an essay on stakeholder awareness, investment and low-carbon concrete innovation.
