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All Journal The Journal of Business and Management Research Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research
Ikhtiari, Kirana
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Economics, Econometrics & Finance Social Sciences Other

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Exploring Financial Management Strategies: A Descriptive Qualitative Inquiry with Literature Review Nurwanah, Andi; Junaid, Asriani; Kalsum, Ummu; Ikhtiari, Kirana; Muslim, Muslim
The Journal of Business and Management Research Vol 6 No 1 (2023): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v6i1.659

Abstract

This study delves into financial management strategies through a qualitative approach to uncover insights into investment decisions, financing choices, and dividend policies within organizations. The research employs purposive sampling to select relevant literature from diverse sources, including academic journals and books. Data collection involves a systematic review and analysis of the existing literature to find meaningful patterns and trends. The study reveals significant findings regarding the importance of investment decisions in allocating capital effectively, the role of capital budgeting in evaluating investment opportunities, and the influence of external factors on investment decisions. Additionally, the study highlights the multifaceted nature of financing decisions, emphasizing the significance of capital structure optimization and cost of capital management. Furthermore, insights into dividend policy decisions underscore the importance of aligning dividend distributions with organizational objectives and stakeholder interests. Overall, this research contributes to a deeper understanding of financial management strategies and provides valuable guidance for practitioners and scholars seeking to enhance financial decision-making processes.
Best Practices and Innovations in Modern Financial Statement Audits Ikhtiari, Kirana
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.277

Abstract

The research aimed to explore best practices and innovations in modern financial statement audits, considering the dynamic evolution of audit methodologies and the regulatory landscape. Utilizing a qualitative approach, the study conducted a comprehensive literature review to synthesize diverse perspectives, theories, and findings from scholarly articles, books, reports, and relevant sources. The research questions focused on understanding the current landscape of financial statement audits, identifying key themes, trends, and challenges, and exploring emerging best practices and innovations. Through systematic searching, selection, and analysis of relevant literature, the study extracted common patterns, themes, and discrepancies across the literature. Findings revealed a significant transformation in audit methodologies driven by technological advancements and regulatory pressures, emphasizing the adoption of data-driven, risk-based approaches. The integration of advanced technologies such as data analytics, artificial intelligence (AI), and blockchain revolutionized audit procedures, enhancing audit effectiveness, efficiency, and transparency. Moreover, regulatory compliance and corporate governance emerged as central considerations, highlighting the importance of auditors in promoting transparency, accountability, and trust in financial reporting. The study's insights contribute to advancing knowledge and practice in modern financial statement audits, emphasizing the critical role of auditors in navigating complex regulatory environments and embracing technological innovations to meet evolving stakeholder expectations.
The Influence of Carbon Tax on Green Economy: A Literature Analysis Ikhtiari, Kirana; Nurfadila, Nurfadila; Ibrahim, Fifi Nurafifah
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.295

Abstract

The purpose of this study is to examine the role of carbon taxation in advancing the green economy agenda, with a focus on its effectiveness, distributional implications, and policy implications. Employing a qualitative literature review methodology, the research synthesizes existing scholarly literature to comprehensively explore diverse perspectives, theoretical frameworks, and empirical findings within the field. The study formulates specific research questions to guide the literature review process, focusing on key themes such as the theoretical underpinnings of carbon taxation, empirical evidence on its effectiveness, challenges and barriers to implementation, and policy implications. Through a systematic search strategy and rigorous quality appraisal techniques, relevant academic sources are identified and critically analyzed to extract key insights, identify recurring themes, and establish connections between different perspectives. The findings underscore the effectiveness of carbon taxation in reducing carbon emissions and promoting sustainable development, supported by empirical evidence and economic theories. However, the study also highlights distributional implications and equity considerations, emphasizing the need for targeted policy interventions to address social equity concerns. The implications of the study extend to policymakers, businesses, and civil society organizations, emphasizing the importance of integrating carbon pricing with complementary policies and institutional frameworks to enhance its effectiveness in achieving green economy objectives.
Microenterprise Cash Management Training for Mitigating Financial Distress Ikhtiari, Kirana; Nurfadila, Nurfadila; Muslim, Muslim; Sutisna, Entis; Ameliana, Yana
Advances in Community Services Research Vol. 1 No. 2 (2023): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.123

Abstract

Purpose: This study aims to examine the impact of cash management training on mitigating financial distress among microenterprises, particularly in developing economies. It explores how internal capabilities and external factors influence the effectiveness of cash management practices and contribute to the financial resilience and sustainability of microenterprises. Research Design and Methodology: A systematic literature review (SLR) was conducted, analyzing recent academic articles, peer-reviewed journals, and scholarly publications on cash management, financial distress, and microenterprise sustainability. The research synthesized findings across various contexts to provide a comprehensive understanding of the topic. Findings and Discussion: The study found that cash management training significantly enhances the financial resilience of microenterprises by equipping owners with essential skills for managing cash flows. The effectiveness of these practices is influenced by external factors such as supportive government policies and access to financial services. The research highlights the importance of adaptability in cash management, particularly in volatile economic conditions, and underscores the role of both internal and external factors in sustaining microenterprises. Implications: The findings suggest that policymakers and financial institutions should focus on creating an enabling environment that supports microenterprises through targeted training and financial inclusion initiatives. The study also provides practical insights for microenterprise owners to continuously adapt their cash management strategies, ensuring long-term business sustainability.
Improving MSME Accounting Financial Recording Skills Based on Android Applications Ikhtiari, Kirana; Muslim, Muslim; Nurfadila, Nurfadila
Advances in Community Services Research Vol. 2 No. 2 (2024): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i2.137

Abstract

Purpose: This community service project aimed to enhance the financial recording skills of Micro, Small, and Medium Enterprises (MSMEs) in Desa Kapita through hands-on training with Android-based accounting applications. Research Design and Methodology: The project employed a mixed-methods approach, including pre-and post-training evaluations via questionnaires, interviews, and practical exercises. Involving 25 SME owners in Desa Kapita, Kecamatan Bangkala, and Kabupaten Jeneponto, the training focused on the Wave application for transaction recording, expense management, and financial report generation. The program featured interactive workshops, simulated business scenarios, and follow-up mentoring. Findings and Discussion: Post-training evaluations revealed significant improvements in financial recording skills. 80% of participants developed a solid understanding of basic accounting concepts, and 85% effectively utilized the Wave application for managing finances. The training enhanced the accuracy and efficiency of transaction recording and financial report generation, leading to improved financial oversight and business decision-making. Implications: The findings indicate that targeted training can effectively close the digital literacy gap among SME owners, promoting the use of modern financial tools. Future efforts should incorporate regular mentoring and the creation of local support networks to maintain and broaden the benefits of digital financial management solutions for MSMEs.
Snack Tower as A Contemporary Business Opportunity to Increase Village Income Ikhtiari, Kirana; Nurfadila, Nurfadila; Ibrahim, Fifi Nurafifah; Syam, Hasnidar; Shaleh, Musliha
Advances in Community Services Research Vol. 2 No. 1 (2024): September - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.160

Abstract

Purpose: The specific aim was to provide training in making Snack towers, gift items made from snacks shaped like tarts or birthday cakes. These towers serve as an alternative option for gifts during important occasions. Study design/methodology/approach: The community service activity involved conducting training sessions in Snack tower making for the residents of Julukanaya Village to equip the participants with the necessary skills and knowledge to create Snack towers. The production process was designed to be cost-effective, allowing for adjustments based on individual budget constraints. The affordability of Snack towers led to high demand among the public. Findings: The community service activity successfully trained the residents of Julukanaya Village, enabling them to acquire new skills. The interest and enthusiasm of the community members were encouraged through this program, with the potential to increase their economic income. The Snack Tower production was identified as a contemporary business opportunity, presenting a viable option for new entrepreneurs. The Snack Tower business can also create employment opportunities for the surrounding community. Originality/value: The affordability and popularity of Snack towers make them a valuable option for gifts and presents during important occasions. The collaboration between the community and the trainers in this program can unleash the entrepreneurial potential of the Julukanaya Village community and contribute to the region's economic growth.
Co-Authors Ameliana, Yana Entis Sutisna Ibrahim, Fifi Nurafifah Junaid, Asriani Muslim Muslim Nurfadila Nurfadila, Nurfadila Nurwanah, Andi Shaleh, Musliha Syam, Hasnidar Ummu Kalsum