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Tamrin Fathoni
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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 332 Documents
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From Green Banking Disclosure to Firm Value: Evidence on the Mediating Role of Bank Soundness Vina Yunistiyani; Alfiyah Aditya Rahmawati; Zakia Maulida Antono
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.1398

Abstract

Green banking disclosure has become an important component of sustainable banking practices and is expected to provide positive signals to stakeholders regarding a bank’s environmental commitment and long-term performance. This study aims to examine the role of bank soundness in mediating the relationship between green banking disclosure (GBD) and firm value (FV). A quantitative approach was employed using data from all banks listed on the Indonesia Stock Exchange during 2019–2024. Data were collected from Bloomberg and the Indonesia Stock Exchange website. Using purposive sampling, 144 firm-year observations from 24 banks were selected and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with WarpPLS 8.0. The findings indicate that GBD has no direct effect on FV but has a positive effect on bank soundness. In addition, bank soundness positively affects FV and successfully mediates the relationship between GBD and FV. These results suggest that the contribution of GBD to firm value is realized indirectly through improvements in bank soundness. This study provides the first empirical evidence on the mediating role of bank soundness in the GBD–FV relationship and contributes to signaling theory by demonstrating the importance of sustainability-related information in stakeholders’ fund placement decisions. Furthermore, bank core capital is incorporated as a control variable to capture banks’ readiness to implement sustainability-related policies.
The Influence of Budget Preparation Participation and Work Motivation on Employee Performance (Study at the West Java Regional Police Mobile Brigade Corps) Riska Fitriyani; Gun Gunawan Rachman; Dedy Sudarmadi
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.1399

Abstract

This study aims to analyze the influence of budgetary participation and work motivation on employee performance at the West Java Regional Police Mobile Brigade Unit. The approach used was quantitative with an explanatory survey method to test the causal relationship between variables. Data were obtained through an ordinal scale questionnaire distributed to 33 respondents selected using a purposive sampling technique from a population of 80 employees. The research variables consisted of budgetary participation, work motivation, and employee performance, each measured through indicators that have been systematically operationalized. Data analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) to test the measurement model and structural model simultaneously. The results showed that budgetary participation had a positive and significant effect on employee performance, and work motivation had a positive and significant effect on employee performance. Both variables were categorized as good based on descriptive analysis, although there were still several aspects that needed to be improved, especially in terms of involvement and achievement motivation. These findings indicate that increasing participation and work motivation can encourage more optimal employee performance. This research is expected to contribute to the development of human resource management and management accounting science and become a reference for improving employee performance in public organizations.
Effectiveness of Water Hyacinth (Eichhornia crassipes) and Water Lettuce (Pistia stratiotes) in Improving Tofu Wastewater Quality through Phytoremediation wardatul hidayah
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.1401

Abstract

Tofu wastewater contains high concentrations of organic matter, suspended solids, and dissolved solids that may deteriorate water quality if discharged directly into the environment. Phytoremediation is an environmentally friendly wastewater treatment method that utilizes aquatic plants to improve water quality. This study aimed to evaluate the effectiveness of water hyacinth (Eichhornia crassipes) and water lettuce (Pistia stratiotes) as phytoremediation agents for tofu wastewater treatment. The experiment was conducted using four treatments, namely control (P0), water hyacinth (P1), water hyacinth + water lettuce (P2), and water lettuce (P3). Observations were carried out on days 0, 7, 14, and 21. Water quality parameters analyzed included pH, temperature, Dissolved Oxygen (DO), Total Dissolved Solids (TDS), and Total Suspended Solids (TSS). The results showed that phytoremediation for 21 days altered the quality of tofu wastewater. The pH values generally increased from acidic conditions toward more neutral conditions, while temperature remained relatively stable throughout the observation period. Water lettuce was more effective in stabilizing pH and reducing TSS, whereas water hyacinth showed better performance in maintaining DO concentrations and controlling TDS accumulation. These findings indicate that both plant species have potential as phytoremediation agents for tofu wastewater treatment, with their effectiveness depending on the targeted water quality parameters.
Does ESG Disclosure Enhance Firm Value? The Moderating Role of Profitability in Indonesia's ESG Leaders Index Stefanny Wachyudi; Bagas Brian Pratama
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.1402

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and analyze the role of profitability as a moderating variable in IDX ESG Leaders companies during the 2021–2025 period. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, and corporate financial statements. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 observations. Firm value is proxied by Tobin's Q, ESG disclosure is measured using an ESG disclosure index, while profitability is proxied by Return on Equity (ROE). The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that ESG disclosure has no significant effect on firm value, and profitability is unable to moderate this relationship. These findings indicate that, among IDX ESG Leaders companies, ESG disclosure tends to serve as a sustainability and legitimacy standard, but has not yet become a primary factor that directly increases firm value.
The Influence of Individual Characteristics and Job Characteristics on Employee Performance at the Regional Personnel and Education and Training Agency of Bima Regency Adriansyah; Kartin Aprianti; Rahmatia
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.1405

Abstract

This study aims to analyze the influence of individual characteristics and job characteristics on employee performance at the Regional Personnel Agency and Education and Training (BKD and Diklat) of Bima Regency. The study used a quantitative approach with an associative research type. The study population was 75 employees, while the sample was 64 respondents determined using a purposive sampling technique. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression. Before testing the hypothesis, validity, reliability, and classical assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that individual characteristics had a positive and significant effect on employee performance. Conversely, job characteristics did not have a significant effect on employee performance. However, simultaneously, individual characteristics and job characteristics had a significant effect on employee performance. These findings indicate that employee abilities, skills, motivation, and initiative are important factors in improving organizational performance. Therefore, BKD and Diklat of Bima Regency need to strengthen employee competency development and implement more effective work arrangements to support sustainable performance improvement.
Consumer Perspectives On Csr Representations In Unilever Advertising: A Phenomenological Study Andi Renita Puspayanti; Brigita MB; Annisa Muthmainnah Ichwan; Darwis; Arifuddin
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.1428

Abstract

This study aims to understand consumer perspectives on the representation of Corporate Social Responsibility (CSR) in Unilever advertisements. The study employed a qualitative phenomenological approach through in-depth interviews with ten informants who had watched Unilever CSR advertisements and used its products. Data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings show that CSR representation in advertisements is perceived as an effort to build a positive corporate image and gain public trust. CSR advertisements also create emotional closeness with consumers by addressing social issues related to everyday life. However, some consumers remain skeptical and perceive CSR messages as more image-building than genuine social concern. Nevertheless, consumers still view CSR as an important social responsibility that companies should carry out. This study indicates that CSR representation in advertising influences consumers’ perceptions, experiences, and trust toward the company. Therefore, the effectiveness of CSR communication depends on the consistency between social messages in advertisements and the company’s actual practices.
Gold Installment Marketing Strategy to Increase Customer Interest at BSI Situbondo Branch Uthulul Jannah; Citra Dwi Puspita; Elvin Adria Saputri; Suprianik
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (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.1318

Abstract

Bank Syariah Indonesia (BSI) provides financing services for gold purchases known as BSI Gold Installments (CILEM). This product is a funding service that allows customers to own gold through an installment payment system. This product scheme uses a murobahah contract as the basis of the agreement, and is supported by a rahn (pawn) contract as collateral. The gold used is in the form of gold bars, bullion, or Antam precious metals with an initial payment of 20% while the remaining 80% can be paid in stages. This study aims to determine how the Cilem marketing strategy increases public interest in becoming customers at BSI KCP Situbondo. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation conducted at BSI KCP Situbondo. The results show that the offering strategy through WhatsApp blast is the most effective way to attract new customers. The combination of the two strategies is sustainable for long-term investment.
Factors Influencing Tax Knowledge and Tax Sanctions on Taxpayer Awareness Among Coffee Farmers Mariana Lili Milianti; Herlambang Pudjo Santosa
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.1379

Abstract

Public tax awareness is an important factor in supporting the sustainability of state revenue, especially in the agrarian sector. This study aims to analyze the effect of understanding tax regulations and sanction policies on the level of taxpayer awareness among coffee farmers in Ngada Regency. An associative quantitative approach was used in this study, with primary data collected through structured questionnaires distributed to 100 respondents. Data analysis was conducted using multiple linear regression to examine the relationships between variables. The results show that understanding tax regulations has a positive and significant effect on taxpayer awareness. Tax sanction policies are also proven to have a significant influence in encouraging compliance. Simultaneously, both variables contribute 39% to the formation of tax awareness. These findings indicate that increasing inclusive tax education and consistent enforcement of sanctions are important factors in improving tax compliance in the plantation sector.
Local Tax Implementation and Collection Effectiveness on Regional Revenue in East Manggarai Waldoanus Jo; Aloisius Hama
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.1380

Abstract

In the context of a people-centered economy, the agrarian sector plays a strategic role in contributing to state revenue through the self-assessment system, which gives full trust to taxpayers to calculate and report their obligations. This study examined the effect of local tax implementation and tax collection effectiveness on Regional Original Revenue in East Manggarai Regency. A quantitative approach with multiple linear regression analysis was applied to evaluate the relationship between variables. Data were obtained from financial reports and questionnaires distributed to tax officers. The results showed that local tax implementation had a positive and significant effect on regional revenue. Tax collection effectiveness also contributed significantly to increasing revenue realization. Simultaneously, both variables strengthened regional fiscal capacity, with a coefficient of determination of 64.2 percent. These findings indicated that improving administrative systems and optimizing tax collection performance played an important role in increasing regional financial independence. The study also suggested that strengthening digital taxation systems and improving taxpayer compliance could increase revenue sustainability in the future.
The Effectiveness of Tax Incentives and Tax Revenue in Improving Village Tourism Infrastructure Maria Sovia Dina; Herlambang Pudjo Santosa
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.1381

Abstract

Tourism infrastructure development is a key factor in driving regional economic growth based on local potential. This study examines the influence of tax incentives and tax revenue on the quality of tourism infrastructure in Manggarai Regency. This study aims to analyze how regional fiscal dynamics influence infrastructure development in strategic tourism destinations. An associative quantitative approach was used in this study, with data collected from 110 respondents representing tourism service businesses and local government agencies. Multiple linear regression analysis was applied to test the relationship between variables. The results show that tax incentives have a positive and significant effect on the quality of tourism infrastructure. Tax revenue also shows a more dominant influence on infrastructure improvement. Simultaneous testing confirms that both variables jointly influence the quality of tourism infrastructure, with a coefficient of determination of 64.2 percent. This finding indicates that strengthening the synergy between tax incentive policies and effective tax revenue management plays a crucial role in supporting sustainable tourism infrastructure development in Manggarai Regency.

Page 15 of 34 | Total Record : 332

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