Image: The ALME ITS Team receiving the 3rd Place National Award at KBMK 2025.
Surabaya, F-ELECTICS ITS – While financial auditing is often associated with numbers, regulations, and accounting backgrounds, a group of students from Institut Teknologi Sepuluh Nopember (ITS) introduced a different approach by integrating technology into investigative auditing. This interdisciplinary student team, dominated by students from the Department of Information Systems, Faculty of Electrical Technology and Intelligent Informatics (F-ELECTICS) ITS, successfully secured 3rd Place at the national level in the 2025 National Student Competition in Business, Management, and Finance (KBMK) under the Investigative Financial Audit category.
The team, named ALME, consists of Agnes Juliana and Nailah Azzahra, both students of the Department of Information Systems, F-ELECTICS ITS, alongside Inggit Mutiara Rahma from the Department of Business Management ITS. Amid the dominance of participants with accounting and finance backgrounds, this cross-department collaboration stood out through its technology-based audit analysis approach.
KBMK is a national competition focused on the fields of business, management, and finance. For Agnes and Nailah, participating in KBMK was an unconventional step, as it lay outside the primary academic domain of F-ELECTICS and initially involved administrative challenges.
“At first, we simply wanted to try something new and step a bit outside the competencies we usually learn in F-ELECTICS,” said Agnes Juliana.
The Investigative Financial Audit category was eventually chosen as it was considered the most feasible administratively, while also sharing some relevance with audit-related courses in the Information Systems curriculum, albeit mainly in the context of information security and IT service audits. From this point, the team began developing an analytical strategy that combined audit principles with technological perspectives.
Image: The ALME ITS Team (left to right): Inggit Mutiara Rahma, Agnes Juliana, and Nailah Azzahra.
Despite their limited background in accounting, the team maximized their core strength as F-ELECTICS students, the application of technology in audit processes. In their submitted work, technology served as the foundation for designing audit programs, from formulating hypotheses to analyzing potential fraud.
“Because our backgrounds are different and we come from a technology-oriented campus, every analysis we conducted was technology-based. That became our main strength compared to competitors whose academic backgrounds were already linear with the competition field,” explained Inggit Mutiara Rahma.
Each stage of the competition presented different case studies, requiring the team to adapt quickly, examine information in depth, and develop systematic audit programs. Intensive internal discussions and clear role distribution were key factors in maintaining analytical focus throughout the competition.
The final round posed an even greater challenge, as the team was given only approximately seven hours to analyze a new case, formulate solutions, and deliver a live presentation. Limited time and differing academic backgrounds demanded strong collaboration and rapid adaptation from every team member.
Image: Dr. Muhammad Saiful Hakim, S.E., M.M., Ph.D. (left) with the ALME ITS Team during the final mentoring session.
To navigate this pressure, the team underwent continuous evaluation and mentoring sessions with their academic advisors. Guidance was provided by Dr. Aang Kunaifi, S.E., M.SA., Ak., Muhammad Saiful Hakim, S.E., M.M., Ph.D., and Gita Widi Bhawika, S.ST., M.MT., with additional support from Reza Aulia Akbar, S.T., M.T., MBA as the General KBMK Advisor. The synergy between students and advisors played a crucial role in maintaining analytical direction and team readiness throughout each competition stage.
“Build positive self-confidence from the beginning. That belief is what pushed us to keep learning and continuously improve our work,” concluded Nailah Azzahra.
Through this achievement, Team ALME hopes to inspire ITS students, particularly those from F-ELECTICS, to step beyond their comfort zones and confidently pursue interdisciplinary competitions at the national level.
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