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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 Research Horizon Reviu Akuntansi, Keuangan, dan Sistem Informasi
Muhammad Dimar Alam
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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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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Abstract

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.
The Effect of Digital Divide on Individual Performance and Village Financial Reporting Quality Alam, Muhammad Dimar
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.904

Abstract

The digital divide remains a crucial issue affecting financial transparency and accountability in village governance. Despite the widespread implementation of the Village Financial System (SISKEUDES) in Indonesia, disparities in digital access and literacy may hinder the effectiveness of financial reporting. This study examines the relationship between the digital divide on the quality of village financial reports, emphasizing the mediating role of individual performance in SISKEUDES implementation. This research employs a quantitative approach using a survey-based design. The population consists of villages in Malang Regency. Data were collected through questionnaires and analyzed using multiple regression and path analysis. The findings indicate that the digital divide positively influences individual performance, and individual performance positively impacts the quality of financial reports. Moreover, individual performance partially mediates the relationship between the digital divide and financial reporting quality. The findings emphasize the need for targeted digital literacy programs and infrastructure development to optimize SISKEUDES implementation and enhance financial transparency in village governance.
Pelatihan Personal Financial Planning untuk Guru-Guru SMP di Kota Malang Alam, Muhammad Dimar; Zein, Yosma Yogananta; Wahyudi, Zafran Maulid Putra; Nisa, Amalia Choirun
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan guru-guru SMP di Kota Malang melalui pelatihan Personal Financial Planning yang dirancang secara interaktif dan aplikatif. Pelatihan dilaksanakan pada 10 Juli 2025 di Aula SMP Negeri 3 Malang dan diikuti oleh 55 guru, menggunakan pendekatan workshop berbasis andragogi yang memadukan penjelasan konsep, diskusi, simulasi kasus, dan latihan penyusunan anggaran. Materi mencakup literasi keuangan dasar, manajemen arus kas, pengelolaan utang, tabungan dan investasi sederhana, serta perencanaan keuangan jangka panjang. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman, disertai umpan balik peserta. Hasil kegiatan menunjukkan peningkatan skor literasi keuangan lebih dari 30% dan tingkat kepuasan peserta mencapai lebih dari 85%. Para guru mampu menerapkan metode anggaran 50-30-20, mengidentifikasi utang produktif dan konsumtif, serta mulai merancang dana pendidikan dan pensiun. Program ini terbukti relevan dengan kebutuhan nyata guru dan berkontribusi dalam memperkuat kapasitas mereka sebagai agen literasi keuangan di lingkungan sekolah dan masyarakat.
The Effect Of Profitability, Liquidity, And Non Debt Tax Shield On Capital Structure Dewi Nazilatul Karimah; Alam, Muhammad Dimar
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.552

Abstract

This study is motivated by the importance of financing decision-making in companies, which is closely related to managerial efficiency and agency cost control, as explained in Agency Theory. The purpose of this study is to examine the effect of profitability, liquidity, and non-debt tax shield on capital structure in consumer goods companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses a quantitative approach, secondary data obtained through purposive sampling, and panel data regression analysis. The results showed that profitability has a negative, significant effect on capital structure, while liquidity has a positive, but insignificant, effect. In contrast, the non-debt tax shield has a positive and significant impact. The findings support the agency perspective that firms tend to rely on internal financing or consider non-debt tax benefits to mitigate potential conflicts between managers and shareholders. The implications of this study show the importance of capital structure as a managerial control tool and the need to consider firm internal variables in determining the optimal financing composition to minimize agency costs and maximize firm value.
Co-Authors Ananda Sabil Hussein Ayuning Putri , Intan Lifinda Dewi Nazilatul Karimah Helmy Aulia Rachman Intan Lifinda Ayuning Putri Kardina Yudha Parwati Meilenia Rahma Salisa Mohammad Anugrah Putra Mutia Fadila Astri Nisa, Amalia Choirun Putri, Meriska Berliana Raditha Dwi Vata Hapsari Rhea Khalila Iqlima Riandi, Muhammad Hafiz Sari Atmini Wahyudi, Zafran Maulid Putra Yeney Widya Prihatiningtias Yuningsih, Yuni Zein, Yosma Yogananta