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Kirana Ikhtiari
Universitas Muslim Indonesia, Indonesia
Economics, Econometrics & Finance Other

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Environmental and Economic Empowerment through Ecoprint Training for PKK Members Kirana Ikhtiari; Dian Eka Pusvita Azis; Dina Surya Ningsih; Muhammad Sadham
Advances in Community Services Research Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i1.668

Abstract

Purpose: This community service activity aims to empower members of the Padanglampe Village PKK through training in the manufacture of ecoprint products made from local leaves as an effort to preserve the environment and create additional sources of income. The program is designed to improve technical skills, foster ecological awareness, and open up creative economic opportunities based on local potential. Research Design and Methodology: The methods used include socialization, entrepreneurship presentations, demonstrations of ecoprint techniques, hands-on practice in creating motifs on tote bags, and interactive discussions and marketing assistance. The activities are planned for August 2025 with a target of 15–20 PKK members. A participatory approach is used to ensure that participants truly master the skills. Findings and Discussion: This activity improved participants' understanding of the importance of environmentally friendly natural resource management and introduced ecoprint as an easy, economical production technique with high selling value. Participants demonstrated improved skills in producing tote bags with local leaf motifs and gained an understanding of simple branding and marketing processes for marketing environmentally friendly products. Implications: This program has practical implications for empowering rural women, particularly by creating green business opportunities that support sustainable development goals. From a managerial perspective, this program encourages the formation of community-based business groups and the development of market-ready creative products. The results of these activities are expected to strengthen the community's economic independence through sustainable ecoprint businesses.
The Influence of Carbon Tax on Green Economy: A Literature Analysis Kirana Ikhtiari; Nurfadila Nurfadila; Fifi Nurafifah Ibrahim
Advances in Taxation Research Vol. 2 No. 2 (2024)
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.
Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Andi Nurwanah; Ratna Sari; Kirana Ikhtiari; Muslim Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Microenterprise Cash Management Training for Mitigating Financial Distress Kirana Ikhtiari; Nurfadila Nurfadila; Muslim Muslim; Entis Sutisna; Yana Ameliana
Advances in Community Services Research Vol. 1 No. 2 (2023)
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 Kirana Ikhtiari; Muslim Muslim; Nurfadila Nurfadila
Advances in Community Services Research Vol. 2 No. 2 (2024)
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 Kirana Ikhtiari; Nurfadila Nurfadila; Fifi Nurafifah Ibrahim; Hasnidar Syam; Musliha Shaleh
Advances in Community Services Research Vol. 2 No. 1 (2024)
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.
Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator Nur Alfira Abrar; Julianty Sidik Tjan; Kirana Ikhtiari
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023)
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.
Best Practices and Innovations in Modern Financial Statement Audits Kirana Ikhtiari
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023)
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.
Co-Authors Andi Nurwanah Dian Eka Pusvita Azis Dina Surya Ningsih Entis Sutisna Fifi Nurafifah Ibrahim Hasnidar Syam Julianty Sidik Tjan Muhammad Sadham Musliha Shaleh Muslim Muslim Nur Alfira Abrar Nurfadila Nurfadila Ratna Sari Yana Ameliana