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All Journal Jurnal Ilmiah Mahasiswa FEB Erudio: Journal of Educational Innovation Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Riset Akuntansi dan Auditing Journal of Social And Economics Research E-Jurnal Akuntansi TSM Reviu Akuntansi, Keuangan, dan Sistem Informasi journal of social and economic research
Muhammad Dimar Alam
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Determining Audit Report Delays in Property and Real Estate Companies Putri, Meriska Berliana; Alam, Muhammad Dimar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the effect of auditor switching, audit tenure, audit fee, frequency of audit committee meetings, and company size on Audit Report Lag in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study is relevant because high Audit Report Lag can affect the relevance of financial reports for corporate decision making. The research data were obtained from annual reports and financial reports available on the official website and company website. A total of 42 companies were selected using a purposive sampling method based on certain criteria. Data analysis was carried out using multiple linear regression methods with the help of Eviews software. The results of the study indicate that auditor switching and audit fees have a significant positive effect on Audit Report Lag, while audit tenure and company size have a significant negative effect on Audit Report Lag. The frequency of audit committee meetings does not show a significant effect. The regression model used explains that variations in Audit Report Lag can be explained by the independent variables analyzed. These findings provide empirical evidence of the consistency of the influence of certain variables on Audit Report Lag as well as practical recommendations for management to optimize the audit process and financial reporting.
PERSEPSI APARATUR PEMERINTAH DAN ANGGOTA DEWAN PERWAKILAN RAKYAT DAERAH KOTA MALANG TERHADAP FRAUD DAN PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD Alam, Muhammad Dimar
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pemahaman yang baik terkait fraud dan whistleblowing merupakan salah satu syarat utama  dalam  mencegah  berbagai  macam  kasus fraud yang terjadi.  Penelitian  ini bertujuan untuk mengetahui pemahaman aparatur pemerintahan dan anggota dewan perwakilan  rakyat  daerah  mengenai fraud dan whistleblowing  sebagai  upaya pencegahan  dan  pendeteksian fraud.  Penelitian  ini menggunakan  sampel  aparatur pemerintahan  dan  anggota  dewan  perwakilan  rakyat  daerah  kota Malang sebagai responden.  Penelitian  deskriptif  menggunakan  metode  survei  dilakukan  untuk memahami  persepsi  dari  para  responden  serta memaparkan  secara  faktual  terkait data yang didapatkan  melalui proses penelitian  ini. Hasil  dari  penelitian  ini menunjukkan  bahwa  aparatur  pemerintah  kota Malang dan  anggota  dewan perwakilan rakyat daerah kota Malang memiliki pemahaman yang cukup baik terkait dengan fraud dan whistleblowing serta  para  responden  menganggap  bahwa whistleblowing merupakan  salah  satu  cara  untuk melakukan  tindakan  pencegahan dan pendeteksian fraud pada sektor publik di Indonesia.Kata Kunci: Fraud, Persepsi, Whistleblowing
EMPOWERING GLOBAL LEARNERS WITH AI: A CROSS-CULTURAL WORKSHOP ON ACADEMIC INTEGRITY AND INNOVATION Prihatiningtias, Yeney Widya; Atmini, Sari; Alam, Muhammad Dimar; Yuningsih, Yuni
Erudio Journal of Educational Innovation Vol 12, No 2 (2025): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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This international community engagement activity aimed to enhance international students’ ability to apply Artificial Intelligence (AI) tools for academic purposes. The mini-workshop, titled “Practical Use of AI Tools for Academic Purposes,” was held at Curtin University on Friday, October 2, 2025. The first session, presented by Muhammad Dimar Alam, M.Acc. from Universitas Brawijaya (Indonesia), demonstrated the use of various AI tools such as ChatGPT, Grammarly, and Litmaps for literature review, academic writing, data analysis, and scholarly communication. The second session, led by Yuni Yuningsih, Ph.D. from Curtin University, focused on Ethical Considerations and Academic Integrity of Generative AI, emphasizing responsible and ethical use of AI in higher education. Participants consisted of Curtin University international students from diverse national and disciplinary backgrounds. The workshop fostered cross-cultural collaboration, critical reflection, and creative engagement with emerging AI technologies in academic research and writing.
Co-Authors Ananda Sabil Hussein Aryani, Rahma Listy Ayuning Putri , Intan Lifinda Helmy Aulia Rachman Intan Lifinda Ayuning Putri Kardina Yudha Parwati Meilenia Rahma Salisa Mohammad Anugrah Putra Mutia Fadila Astri Putri, Meriska Berliana Rachman, Helmy Aulia Raditha Dwi Vata Hapsari Rhea Khalila Iqlima Riandi, Muhammad Hafiz Sari Atmini Yeney Widya Prihatiningtias Yuningsih, Yuni