cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tamrin Fathoni
Contact Email
yoan85538@gmail.com
Phone
+6285233089864
Journal Mail Official
tam2fiana@gmail.com
Editorial Address
Jl. H. Agus Salim No.RT/RW 001/001, Simo, Bediwetan, Kec. Bungkal, Kabupaten Ponorogo, Jawa Timur 63462
Location
Kab. probolinggo,
Jawa timur
INDONESIA
Journal of Creative Power and Ambition (JCPA)
Published by Edujavare Publishing
ISSN : *     EISSN : 30314054     DOI : https://doi.org/10.70610/jcpa.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Creative Power and Ambition (JCPA) (E-ISSN 3031-4054) is a blind peer-reviewed journal published by Edujavare Publishing, Indonesia. This journal publishes research articles, conceptual articles, field study reports and book reviews on all scopes of Business Innovation and Creation, Economy, Business Development and Growth Strategy, Social Entrepreneurship, Risk and Finance Management, Marketing and Market Penetration, Product and Service Development, Technology Entrepreneurship and Innovation, Psychological Aspects and Leadership, Environmental Influence and Policy, Performance Measurement and Success (See Focus and Scope). This journal article is published four times a year; 2 issues per year (June and December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
 8   9   10   11   12 
Regulatory Gaps and Protection Failures: A Socio-Legal Study of Fraud Cases Involving Indonesian Migrant Workers Sudarto M. Abukasim; Sutarsa Sutarsa; Dwi Slamet Raharjo; Akbar Nur Salim; Wasino Wasino; Mustafa Mustafa
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1264

Abstract

International labor migration has become one of the most significant global phenomena in the era of modern globalization. This study aims to analyze the regulatory gap and weak legal protection for Indonesian migrant workers (PMI) in cases of fraud and exploitation of migrant workers. The research uses a socio-legal approach, employing normative analysis of laws and regulations, as well as empirical studies based on court decisions, BP2MI reports, online media, and investigative documents from PMI cases for the 2020–2025 period. Thematic analysis was used to identify patterns of fraud, institutional weaknesses, and socio-legal factors that affect the effectiveness of migrant worker protections. The results of the study show that although Indonesia already has a legal framework through Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers, the practice of illegal recruitment and exploitation is still taking place systematically. Forms of fraud include document forgery, use of non-procedural visas, fake employment contracts, wage deductions, passport confiscation, and digital fraud through social media. The study found gaps between formal regulation and implementation, particularly in recruitment supervision, administrative verification, inter-agency coordination, and victim recovery mechanisms. In addition, poverty, low education, lack of legal literacy, and limited employment also increase the vulnerability of migrant workers. Therefore, reform of migrant worker protection is needed by strengthening supervision, institutional reform, digitizing the migration system, and international cooperation.
A Normative Legal Review of Online Lending Policies in Advertising Fraud in Indonesia Resty Amelia Kurniawati; Roudlotul Aliyah; Chintya Rosita; Tri Lestari; Davis Ovisena Rabbani; Prasetyo Agus Wibowo; Mustofa Mustofa
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1265

Abstract

The rapid development of information technology has exponentially driven the growth of online lending (fintech lending) services in Indonesia. Alongside its ease of access, this phenomenon is accompanied by the proliferation of illegal online lenders who employ misleading advertisements on digital platforms as instruments of fraud. This study aims to analyze the legal regulatory framework governing online lending in Indonesia, identify prevailing advertising fraud schemes, and evaluate the effectiveness of legal protection afforded to victims. This research employs a normative legal methodology incorporating a statute approach and a case approach. The findings indicate that the existing regulations comprising Law No. 8/1999 on Consumer Protection, Law No. 11/2008 on Electronic Information and Transactions (ITE), Law No. 27/2022 on Personal Data Protection, Article 378 of the Criminal Code (KUHP), and OJK Regulation No. 10/POJK.05/2022 are normatively sufficient. However, their enforcement continues to face structural barriers, including the anonymity of digital perpetrators, low financial literacy among the public, and jurisdictional limitations across platforms. This study recommends strengthening inter-agency synergy, intensifying the supervision of digital advertising, and enhancing public legal literacy as strategic countermeasures
Religiosity in the Generation Z Era: Its Impact on the Ethical Perceptions of Prospective Accountants Nuraisyah Zain Mide; Hasiah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1268

Abstract

This research is motivated by the increasing number of cases of ethical violations in the accounting profession, which indicates the importance of developing ethical perceptions among prospective accountants during their higher education. This study aims to analyze the influence of religiosity on the ethical perceptions of prospective accountants of Generation Z and to examine the moderating role of knowledge of accounting professional ethics on this relationship. The study population was students of the Accounting Department of Politeknik Negeri Ujung Pandang, with purposive sampling as the sampling technique. Data were obtained through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that religiosity has a positive and significant effect on the ethical perceptions of prospective accountants of Generation Z. However, knowledge of accounting professional ethics is unable to moderate the relationship between religiosity and ethical perceptions. This study concludes that religiosity is an important factor in shaping the ethical perceptions of accounting students, while knowledge of professional ethics has not been able to strengthen the influence of religiosity on the ethical perceptions of prospective accountants.
Financial Management Strategy in Effective Management of BOS Funds Rahelda Kurniawati; Elsya Meida Arif; Yolanda Yolanda
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1272

Abstract

The management of educational financing has become one of the most essential components in ensuring the quality and sustainability of educational institutions. This study aims to analyze financial management strategies in the effective management of BOS (Bantuan Operasional Sekolah) funds in educational institutions. BOS funds are government financial assistance programs designed to support school operational activities and improve equal access to quality education. This research employs a library research method by collecting and analyzing data from scholarly journals, books, and relevant academic sources related to educational financial management, transparency, accountability, digitalization, and supervision systems. The findings indicate that effective BOS fund management requires comprehensive financial planning and budgeting strategies that align with institutional priorities and educational needs. In addition, transparency and accountability play a crucial role in ensuring responsible fund utilization through participatory management and structured financial reporting systems. The study also reveals that digitalization, particularly through the use of financial applications such as ARKAS, enhances efficiency, accuracy, and accessibility in financial administration. Furthermore, strong internal and external supervision mechanisms are essential to prevent financial mismanagement and ensure compliance with government regulations.
Legal Analysis of Legal Protection Against Domestic Violence in Indonesia in 2025 Hutama Prayogi; Erica Gita Pratiwi; Angela Merici Aristantri Rinjani; Akbar Habibul Rosyid; Malla Nadia Paramastri; Dea Nur Aeni; Mustafa
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1274

Abstract

Domestic Violence (DV) until 2025 remains a serious problem in Indonesia because it not only causes physical suffering, but also impacts the psychological, social, economic, and human rights conditions of victims. This study aims to analyze the legal form of legal protection for victims of domestic violence in Indonesia and identify various obstacles that affect the effectiveness of its implementation in law enforcement practices. The study uses a qualitative method with a normative legal approach through a literature study of laws and regulations, court decisions, scientific journals, and official reports of related institutions. The results of the study indicate that normatively legal protection for victims has been regulated through Law Number 23 of 2004 concerning the Elimination of Domestic Violence, the Law on Witness and Victim Protection, and various human rights instruments, but its implementation still faces obstacles in the form of patriarchal culture, low public legal awareness, economic dependence of victims, weak coordination between institutions, and the emergence of digital-based forms of violence in modern household relations. This study concludes that legal protection for victims of domestic violence requires an approach that is not only repressive, but also preventive, rehabilitative, and based on victim recovery so that legal protection can be more effective, responsive, and just.
Financial Literacy and Basic Accounting Understanding: The Foundation of Business Sustainability Through Business Culture Nuril Badria; Naimatul Hasanah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1275

Abstract

This study aims to analyze the influence of financial literacy and basic accounting understanding on business sustainability, with culture as a mediating variable in Madura grocery stores in Malang City. The research method used a quantitative approach with a survey technique. The sampling technique used was purposive sampling, with 136 respondents. Data analysis was conducted using Partial Least Squares (PLS) using SmartPLS version 4 software. The results showed that financial literacy and basic accounting understanding had a positive and significant effect on business sustainability and business culture. Business culture was also shown to have a positive and significant effect on business sustainability. Furthermore, culture was shown to mediate the influence of financial literacy and basic accounting understanding on business sustainability. These findings confirm that financial literacy and good accounting understanding will shape a healthy business culture and ultimately strengthen business sustainability. This study provides implications for MSMEs (Micro, Small, and Medium Enterprises) to improve their financial literacy and accounting understanding, as well as build a positive business culture to maintain competitiveness and business sustainability.
Islamic Business Strategy of Hotel Matahari Jambi in Increasing the Number of Visitors Shofiyah Shofiyah; Salmia Salmia; Muhamad Saleh; Mohd Haramen
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1179

Abstract

This study examines the Islamic business strategy implemented by Hotel Matahari Jambi in increasing the number of visitors through the application of Islamic ethical values in hotel operations. The findings reveal that the hotel consistently applies Islamic principles by enforcing operational policies such as verifying guest identities and permitting only legally married couples to stay together, reflecting its commitment to morality, discipline, and social responsibility. Although the hotel has not obtained formal halal certification, these practices successfully create a safe, comfortable, and family-friendly environment that positively influences customer perceptions, particularly among Muslim visitors seeking accommodation aligned with religious values. The implementation of Islamic ethics also strengthens customer trust, emotional comfort, and the hotel’s positive reputation, which contributes to customer loyalty and repeat visits. In addition, the Islamic-oriented operational system serves as a differentiation strategy within the competitive hospitality industry by positioning the hotel as an ethically responsible and morally consistent business entity. Therefore, the experience of Hotel Matahari Jambi demonstrates that the practical implementation of Islamic business values can become an effective strategy for improving customer satisfaction, strengthening competitive advantage, and increasing the number of visitors even without official halal certification.
Criminal Liability for Human Trafficking Offenders Through the Non-Procedural Placement of Indonesian Migrant Workers Alya Silva Baskara; Hartiwiningsih; Rehnalemken Ginting
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1256

Abstract

The non-procedural placement of Indonesian Migrant Workers (PMI) remains a serious issue because it has the potential to result in exploitation, violence, and the crime of trafficking in persons. Such practices are generally carried out through illegal recruitment, the use of forged documents, and the deployment of migrant workers without complying with applicable legal procedures. This study aims to analyze the regulation of Indonesian positive law concerning the criminal offense of non-procedural placement of PMI and to examine the construction of criminal liability of its perpetrators from the perspectives of criminal law and trafficking in persons. This research employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that the regulation of non-procedural placement of PMI is governed by Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers and is closely related to Law Number 21 of 2007 concerning the Eradication of the Crime of Trafficking in Persons. Criminal liability may be imposed where the elements of criminal responsibility, fault, and the absence of grounds for the exclusion of criminal liability are fulfilled. Furthermore, where elements of exploitation, fraud, or abuse of the victim’s vulnerable position are present, perpetrators may also be prosecuted under the Anti-Trafficking Law. Therefore, the complementary application of both laws is necessary to ensure optimal legal protection for Indonesian Migrant Workers.
Flood Control Analysis in the Jakarta Garden City Area, Cakung, East Jakarta Rosadi Rosadi
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1273

Abstract

Land use changes in urban areas due to population growth and urbanization have reduced water catchment areas and increased surface runoff, resulting in inundation and flooding, including in the Jakarta Garden City area of Cakung, East Jakarta. This study aims to evaluate the performance of the existing drainage system and formulate more effective flood control measures. The analytical techniques used are hydrological and hydraulic analysis. The results of the analysis indicate that the capacity of the existing drainage system is not yet able to accommodate the planned flood discharge, resulting in inundation with a water level of approximately 0.4 m. The pump system is able to control the flood but requires a relatively long operating time to restore normal conditions, so flood control still relies on post-rain drainage. Therefore, it is necessary to increase channel capacity, optimize pump operation, and integrate with regional flood control systems such as the East Flood Canal to reduce inundation and accelerate receding times. This study shows that the effectiveness of the polder system is not only determined by pump capacity, but by the balance between inlet discharge, storage volume, and drainage operation time.
Freelancer Management Information System Integrating PSAK 72 and PPh 21 Rima Dewanti Suwardani; Edy Anan; Muhammad Agung Reza Yudha
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1279

Abstract

This study aims to design and implement a web-based freelancer management information system that integrates operational management, financial recording based on PSAK 72, and tax calculation for non-employee income (PPh 21). The rapid growth of freelancers in the gig economy has not been accompanied by integrated systems that support booking management, structured financial recording, and accurate tax calculation, resulting in inefficiencies and potential reporting errors. This study employs the Design Science Research (DSR) approach, ith system requirements analyzed using the PIECES framework and system development conducted through the Waterfall model. Data were collected through observation and interviews with six freelancers in the creative service sector. The developed system includes features such as booking management, recording of down payments (DP) and settlements, revenue recognition based on PSAK 72, and automatic PPh 21 calculation using the non-employee tax scheme. The evaluation results indicate improvements across all PIECES aspects, particularly in performance (4.50) and efficiency (4.28). The implementation of PSAK 72 ensures that down payments are recorded as liabilities and recognized as revenue only after performance obligations have been fulfilled. Additionally, the integrated tax calculation feature improves users’ understanding of tax obligations and reduces calculation errors. This study contributes by providing an integrated system that combines operational, accounting, and taxation aspects within a single platform.

Page 10 of 15 | Total Record : 142

 8   9   10   11   12 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA) Vol. 3 No. 02 (2025): Journal of Creative Power and Ambition (JCPA) Vol. 3 No. 1 (2025): Journal of Creative Power and Ambition (JCPA) Vol. 2 No. 02 (2024): Journal of Creative Power and Ambition (JCPA) Vol. 2 No. 01 (2024): Journal of Creative Power and Ambition (JCPA) Vol. 1 No. 02 (2023): Journal of Creative Power and Ambition (JCPA) Vol. 1 No. 01 (2023): Journal of Creative Power and Ambition (JCPA) technological innovation