Apple does not have a process to create an Apple ID for a child under 13 without using Family Sharing. Since you do not have another device to use for Family Sharing, the other option, that is not recommended by Apple, is to have her use your Apple ID that you would create.
There are many Parental Controls that you would want to put on the device, since you would be responsible for any purchases that were made. It is likely you will need to add a Credit/Debit card to the account in order to download any apps from the App Store. If the app is a free app, you will not be charged, but most contain in-app purchases that can become quite expensive if not monitored. Normally with Family Sharing the child can put in an "Ask to Buy" request that you would have to approve. Here are some of the Parental Controls you can set on the device. This is done by setting a Screen Time Password that only you know, so your child cannot make any changes to it.
Use parental controls on your child's iPhone, iPad, and iPod touch - Apple Support
Use Screen Time on your iPhone or iPad - Apple Support
The recommended way to add a child account requires another family member to have an iPhone, then you would follow this procedure to set up Family Sharing and create an Apple ID for the child.
Set up Family Sharing - Apple Support
Get an Apple ID for your child - Apple Support