Article Per Year (5 Year)
p-Index From 2020 - 2025
2.99
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Akuntansi Peradaban JURNAL LENTERA AKUNTANSI Journal of Economics Review (JOER) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research Celebes Journal of Community Services Jurnal Akuntansi
Ikhtiari, Kirana
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
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

Purpose: This research explores best practices and innovations in modern financial statement auditing, considering the dynamic evolution of audit methodologies and the regulatory landscape. This research focuses on understanding the latest trends, challenges, and emerging best practices in financial statement auditing. Research Design and Methodology: A qualitative approach was used by conducting a comprehensive literature review to synthesize perspectives, theories, and findings from scholarly articles, books, reports, and other relevant sources. The research analyzed the literature to identify emerging trends and innovations in modern audit practice. Findings and Discussion: The findings reveal a significant transformation in audit methodologies driven by technological advancements and regulatory pressures. Advanced technologies such as data analytics, artificial intelligence (AI), and blockchain have revolutionized audit procedures, improving audit effectiveness, efficiency, and transparency. Regulatory compliance and corporate governance are at the top of the mind, with auditors playing a critical role in promoting transparency, accountability, and trust in financial reporting. Implications: This research contributes to the development of modern financial statement audit knowledge and practice, emphasizing the role of auditors in dealing with complex regulatory environments and adopting 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

Purpose: This research examines the role of carbon taxes in advancing the green economy agenda, focusing on effectiveness, distributional implications, and policy implications. Research Design and Methodology: This study employs a qualitative literature review methodology by synthesizing existing scientific literature to explore diverse perspectives, theoretical frameworks, and empirical findings. The research formulated specific research questions to guide the literature review process, focusing on key themes such as the theoretical basis of carbon taxes, empirical evidence on their effectiveness, implementation challenges and barriers, and policy implications. Findings and Discussion: This study finds that carbon taxes effectively reduce carbon emissions and promote sustainable development, supported by empirical evidence and economic theory. However, the study also highlights the distributional implications and social justice considerations, emphasizing the need for targeted policy interventions to address social justice issues. Implications: This study's results emphasize the importance of integrating carbon pricing with complementary policies and institutional frameworks to enhance its effectiveness in achieving green economy goals.
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.
Sustainable Development Goals (SDGs): Progress and Challenges in Emerging Markets Ibrahim, Fifi Nurafifah; Ikhtiari, Kirana; Syam, Hasnidar; Nurfadila, Nurfadila; Abna, Nurul Rafiqa Auliyah; Susanto, Ari
Journal of Economics Review (JOER) Vol. 4 No. 2 (2024): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.4.2.151 - 160

Abstract

This study explores the implementation of Sustainable Development Goals (SDGs) in emerging markets, focusing on progress, challenges, and pathways for improvement. Drawing on a literature review and empirical evidence, the research investigates the current status of SDG advancement, identifying key obstacles such as socio-economic disparities, institutional complexities, and infrastructure deficits. Findings reveal significant progress in integrating SDGs into national agendas yet underscore persistent challenges hindering further advancement. The study emphasizes the need for tailored, adaptive strategies to address contextual complexities and promote inclusivity. Implications suggest the importance of collaborative endeavors among stakeholders to overcome barriers and foster sustainable development. By addressing these challenges collectively, emerging markets can realize their full potential in driving inclusive and resilient societies aligned with SDG principles.
Green Entrepreneurial Intention Through Green Economy For Developing Student Entrepreneurial Character in Selangor, Malaysia Ikhtiari, Kirana; Azis, Dian Eka Pusvita; Ramadani, Dinda; Putri F, Annisa Aulia Utami
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research analyzes the effectiveness of the International Community Service Program in increasing interest in green entrepreneurship among students of Universiti Kebangsaan Malaysia (UKM), Selangor. The program used two methods: online in the form of a green entrepreneurship seminar through Zoom and offline in a sharing session at the Tun Sri Lanang UKM Library. Through education and training, the program aimed to raise partners' awareness of the importance of protecting the environment and encourage them to start green businesses to support the green economy and Sustainable Development Goals (SDGs). Results showed that the program effectively fostered partners' interest and awareness of green business. Participants were actively engaged in discussions, indicating that online and face-to-face methods effectively introduced green entrepreneurship. In addition, participants gained insight into the opportunities and challenges of green business and guidance on developing an environmentally friendly business plan. This research enriches the green entrepreneurship literature by testing the effectiveness of green entrepreneurship training. Managerially, it offers an educational program model that combines environmental and entrepreneurial aspects. The program is suggested to be a workshop on making recycled products, providing hands-on skills for green entrepreneurship practice.
Pelatihan Manajemen Kas Usaha Mikro Untuk Mencegah Kegagalan Keuangan (Financial Distress) Ikhtiari, Kirana; Muslim, Muslim; Lannai, Darwis
Celebes Journal of Community Services Vol. 2 No. 1 (2023): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v2i1.293

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi kepada masyarakat Desa Tamangapa, Kec. Ma’rang Kabupaten Pangkep khususnya masyarakat yang mempunyai usaha mengenai bagaimana manajemen kas yang baik dalam menjalankan usaha agar usaha yang dijalankan terhindar dari ancaman kegagalan keuangan (financial distress) sehingga mampu terus bertahan dan bersaing. Sulitnya memisahkan antara keuangan pribadi dan keuangan usaha seringkali menjadi hal yang dikeluhkan oleh para pelaku usaha di Desa Tamangapa yang sebagian besar bergerak di bidang rumput laut. Selain itu, kurangnya pemahaman mengenai catatan pembukuan dan pemasaran produk usaha juga menjadi beberapa hal yang dikeluhkan oleh para pelaku usaha di Desa Tamangapa. Metode pendekatan yang ditawarkan untuk mendukung kegiatan program pengabdian bagi masyarakat ini adalah metode partisipatif dimana mitra yang terlibat langsung dalam pelaksanaan kegiatan mulai dari persiapan sampai terlaksananya kegiatan tersebut. Adapun bentuk kegiatannya adalah mengadakan pertemuan dalam bentuk pelatihan. Hasil yang dicapai dari kegiatan pengabdian kepada masyarakat ini adalah berupa adanya tambahan pengetahuan bagi warga Desa Tamangapa khususnya bagi yang mempunyai usaha mengenai bagaimana cara mengatur kas usaha yang baik agar mampu terhindar dari kegagalan keuangan (financial distress) yang dapat menyebabkan kebangkrutan. Respon para peserta sangat positif terlihat dari antusiasme warga dalam bertanya pada sesi diskusi yang dilakukan. Tim pengabdi berharap agar kegiatan seperti ini bisa terus berlanjut dengan tema yang berbeda dan terciptanya layanan jasa konsultasi mengenai akuntansi secara khusus.
Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator Abrar, Nur Alfira; Tjan, Julianty Sidik; Ikhtiari, Kirana
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.111

Abstract

Purpose: This study examines the influence of auditor experience, motivation, and audit fees on audit quality, with auditor ethics as a moderating variable in public accounting firms (KAP) in Makassar. Research Design and Methodology: This quantitative study collected primary data through questionnaires distributed to 46 auditors from 9 public accounting firms in Makassar. The population consisted of all auditors registered with these firms. Hypotheses were tested using multiple linear regression analysis with the assistance of Smart PLS 3.0 software. Findings and Discussion: The results revealed that auditor experience, motivation, and audit fees significantly and positively influence audit quality. Additionally, auditor ethics was found to significantly moderate the relationship between auditor experience and audit fees with audit quality. However, the moderation effect of auditor ethics on the relationship between auditor motivation and audit quality was negative and insignificant. These findings suggest that while experience and appropriate compensation enhance audit quality, motivation alone may not be sufficient without ethical reinforcement. Implications: The study highlights the importance of ethical practices in enhancing audit quality, suggesting that public accounting firms should focus on continuous training, fair compensation, and strengthening ethical frameworks. Future research could explore the impact of technological advancements and remote auditing on audit quality and auditor ethics.
Co-Authors Abna, Nurul Rafiqa Auliyah Abrar, Nur Alfira Agung Durya, Ngurah Pandji Mertha Ahmad, Muhammad Aldy Ameliana, Yana ARI SUSANTO Azis, Dhea Ananda Azis, Dian Eka Pusvita Azizah Rumadan , Nurul Damayanti, Dwi Selvira Darwis Lannai Dwiyanti, Rismala Entis Sutisna Ependi, Nur Haris Fahira, Andi Nurul Hamzah Ahmad, Hamzah Ibrahim, Fifi Nurafifah Junaid, Asriani Mursalim Muslim Muslim Ningsih, Dina Surya Nurfadila Nurfadila, Nurfadila Nurwahyuni Nurwanah, Andi Purwitasari, Maria Evy Putri F, Annisa Aulia Utami Ramadani, Dinda Ratna Sari Sadham, Muhammad Shaleh, Musliha Suhri, Lutfia Dwi Syam, Hasnidar SYAMSU ALAM Tjan, Julianty Sidik Ummu Kalsum