Nurfadila Nurfadila
Universitas Muslim Indonesia, Indonesia

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Development of Digital-Based Accounting Entrepreneurship to Improve the Capacity of Micro, Small, and Medium Enterprises Nurfadila Nurfadila; Ajmal Ajmal; Rina Mulya Herani Putri; Adhies Fradisha
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.v4i1.671

Abstract

Purpose: This Community Service activity aims to increase the business capacity of MSME players through the development of digital-based accounting entrepreneurship, particularly in strengthening digital literacy, financial recording capabilities, and readiness to face digital transformation in Padanglampe Village. Research Design and Methodology: The program was implemented through counseling, practical training, and intensive mentoring for PKK groups and MSME actors. Participants were trained to use digital accounting applications to record transactions, monitor cash flow, and prepare financial reports. Evaluation was conducted through observation, participant feedback, and assessment of application usage skills before and after training. Findings and Discussion: The results show a significant improvement in the mastery of digital accounting applications. Participants can record transactions more neatly, accurately, and in a structured manner. Financial management has become more transparent, thereby supporting more accurate business decision-making. In addition, participants have begun to understand the importance of digitization in expanding marketing and improving business efficiency. Implications: This program has implications for strengthening MSME competitiveness through digital and accounting literacy, increasing income, and facilitating access to funding. Sustainable implementation is recommended to enhance the digital transformation of rural MSMEs.
How carbon tax affects the economy and environment: Point of view a corporate taxpayer Ahmad Dzaki As'ad; Asriani Junaid; Nurfadila Nurfadila; Muslim Muslim
Advances in Taxation 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/atr.v1i2.101

Abstract

Purpose: This study examines the effects of carbon taxation on the economy and the environment from the perspective of corporate taxpayers. The research focuses on coal-fired power facilities in South Sulawesi province, particularly PT PLN Indonesian Power Barru. It explores how carbon taxation influences business operations, government revenue allocation, and environmental sustainability. Research Design and Methodology: A qualitative research approach was employed, utilizing interviews, observations, and document analysis to gather in-depth insights. The case study method was used to analyze the impact of carbon taxation on corporate financial strategies and decision-making processes related to emissions reduction and energy transitions. Findings and Discussion: The findings indicate that while carbon taxation generates revenue that can be allocated to critical sectors such as healthcare and education, it also increases business operational costs. The resulting rise in electricity tariffs poses financial challenges for industries dependent on fossil fuels. In response, businesses explore alternative strategies to reduce emissions, including adopting renewable energy sources and investing in cleaner technologies. Implications: The study highlights the need for a balanced policy approach that ensures economic stability while promoting environmental sustainability. Policymakers should consider implementing incentives to facilitate corporate adaptation to carbon taxes and encourage investment in green energy solutions. Future research should explore the long-term impact of carbon taxation on corporate financial resilience and sustainable economic development in Indonesia.
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.
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.
Enhancing Public Financial Management through Performance Evaluation and Cost Systems Nurfadila Nurfadila
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.264

Abstract

Purpose: This study aims to explore public financial management (PFM) through performance evaluation and cost systems, seeking to enhance the efficiency, effectiveness, and accountability of managing public funds. The study highlights the importance of integrating performance evaluation and cost systems to achieve optimal resource allocation and transparency in attaining societal objectives. Research Design and Methodology: This research employs a qualitative approach through a literature review. The research process involves systematic searches of relevant literature, thematic analysis, and synthesis of findings from various studies. The focus is on the design, implementation, and impact of performance evaluation and cost systems in PFM and the challenges and opportunities encountered in their application. Findings and Discussion: The findings indicate that integrating performance evaluation and cost systems can improve public financial management by providing more comprehensive information for decision-making. This integration enables governments to allocate resources more efficiently, identify areas for improvement, and enhance transparency and accountability in managing public funds. However, the study also identifies challenges related to data availability, organizational complexity, and cultural resistance to change. Implications: This study has a practical impact on governments and policymakers in optimizing public financial management. Investment in data infrastructure, capacity-building, and change management strategies is necessary to overcome challenges in implementing integrated performance evaluation and cost systems. Furthermore, the study encourages further research to explore these integrated systems' long-term impact and sustainability in different contexts.