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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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The Effect of Liquidity and Profitability on Stock Prices in Agricultural Sector Companies Listed on the Indonesia Stock Exchange Maria Sriratna Jawa; Alosius 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.1382

Abstract

This study was designed to evaluate the relationship between the level of liquidity, which is measured through the Current Ratio (CR), and that represented by Return on Assets (ROA), which is represented by Return on Assets (ROA), a measure of stock price dynamics in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using a quantitative methodology with a descriptive narcissist, this study engages a business entity as a sample that is a sample through purposive sampling techniques. The analysis of the kuranda data used multiple regression lines to test the hypothesis partially simultaneously. The research findings indicate that independently, the CR variable is not made of a meaningful influence that means the value of the stock, while ROA has a positive and significant impact. However, testing collectively proves that liquidity and profitability together affect the movement of stock prices. This result is a signal to investors that the efficiency management set in profit products is the main indicator in the investment efficiency in the financial sector.
The Digitalization of the Tax System and Literacy to Increase Taxpayer Compliance Gabrini Anggojo Jebarus; Ratih Dewi Titisari Haryana
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.1383

Abstract

This study was motivated by the need to improve taxpayer compliance in Manggarai Regency amid geographical challenges and the ongoing digital transformation of public services. The digitalization of the tax system and the enhancement of digital literacy are considered strategic instruments to increase tax compliance and strengthen regional fiscal capacity. Therefore, this research aims to analyze the influence of tax system digitalization and digital literacy on taxpayer compliance in Manggarai Regency. The study employed a quantitative approach with a descriptive-associative design. Data were collected through questionnaires distributed to registered taxpayers using purposive sampling techniques. The collected data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings indicate that tax system digitalization significantly improves taxpayer compliance by reducing administrative barriers, increasing accessibility, and enhancing transparency in tax services. Furthermore, digital literacy was found to play a crucial role in enabling taxpayers to effectively utilize digital tax platforms and fostering trust in government services. The results also reveal a positive interaction between tax system digitalization and digital literacy, indicating that technological innovation becomes more effective when supported by adequate user competencies. In conclusion, taxpayer compliance in Manggarai Regency is strongly influenced by the synergy between a reliable digital tax system and taxpayers’ digital literacy levels.
The Influence of Taxpayer Awareness and Tax Knowledge on Individual Taxpayer Compliance Petrus Damianus Sisko Rado; 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.1384

Abstract

The acceleration of sustainable national development in Indonesia relies heavily on the strength of domestic funding, where tax instruments play a vital role as the largest contributor to state revenue. This research primarily aims to evaluate and examine the influence of taxpayer awareness and tax knowledge on the compliance levels of individual taxpayers residing in the Manggarai Regency area. The study is driven by empirical conditions involving unstable compliance rates and the underperformance of individual income tax (PPh) targets, highlighting a significant gap between registered taxpayer data and actual tax return (SPT) submissions. Adopting a quantitative design with a causal associative framework, data were collected from respondents in Manggarai using Likert-scale questionnaires and processed through multiple linear regression analysis. The findings indicate that both awareness and knowledge variables, partially and simultaneously, contribute significantly and positively to enhancing tax compliance. Academically, this study reinforces tax literature within the Theory of Planned Behavior (TPB) framework while offering strategic insights for relevant institutions to optimize fiscal participation in Manggarai.
Tax Education and Tax Knowledge on the Level of Land and Building Tax (PBB) Payment Rainarius Juma; 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.1385

Abstract

Land and Building Tax (PBB) is a crucial element in the regional revenue structure, playing a vital role in financing various infrastructure and public facility development projects in the region. Land and Building Tax revenue in Manggarai Regency has so far not reached the maximum target, indicating obstacles to public compliance in fulfilling their tax obligations. This study aims to conduct an empirical analysis of the role of tax education and understanding in influencing the intensity of PBB payments. This study employed a quantitative design through a survey technique aimed at PBB taxpayers in Manggarai Regency. The data collection instrument used was a structured questionnaire, which was then processed using a multiple linear regression model. The research findings indicate that tax education plays a significant role in constructing public attitudes and awareness, while tax literacy plays a significant role in strengthening technical understanding regarding regulations and procedures for fulfilling fiscal obligations. Simultaneously, both variables have been shown to have a positive influence on PBB payment rates. These findings indicate that improving the quality of tax education and understanding is an important strategy for local governments to encourage sustainable tax compliance.
The Influence of Tax Revenue and Government Expenditure on Infrastructure Development Viktor Andrio Sunardi; 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.1386

Abstract

The key to the success of this decentralization policy is highly dependent on the independence of the regional budget in order to finance various strategic agendas independently in accordance with the mandate of the latest regulations. Accelerating the development of public facilities is a fundamental pillar for economic sustainability in West Manggarai Regency, especially as an international tourist destination. This research aims to empirically dissect the extent to which the variables of regional tax revenue and public expenditure allocation play a role in constructing the face of regional infrastructure. By adopting a quantitative framework based on secondary data for the 2018–2024 period, the results of statistical evaluation confirm that the synergy between the optimization of tax fund mobilization and the effectiveness of simultaneous regional expenditure management is the main determinant in expanding the reach and quality of physical infrastructure. These findings confirm that fiscal independence and budget allocation precision are key in spurring the transformation of public facilities that are in line with the vision of regional development.
Controversy Surrounding Indonesia's Program Makan Bergizi Gratis (MBG): Policy Effectiveness and Governance Challenges Soponyono Soponyono; Usman Idris
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.1400

Abstract

Program Makan Bergizi Gratis (MBG) has emerged as one of the most ambitious social policies in contemporary Indonesia, attracting widespread public attention due to its scale, fiscal implications, and expected contribution to human capital development. This study examines the controversy surrounding Program Makan Bergizi Gratis (MBG) in Indonesia, focusing on its potential effectiveness and governance challenges. Using a literature review approach, this study synthesizes academic articles, policy reports, and previous studies on school feeding, child nutrition, educational outcomes, and public policy implementation. The findings show that MBG has the potential to improve children’s dietary intake, reduce short-term hunger, increase school attendance, and support learning participation. However, its effectiveness depends on governance quality, including procurement transparency, food safety, budget accountability, institutional coordination, monitoring systems, and local implementation capacity. This study concludes that MBG should be understood as an integrated human development policy rather than a simple food distribution program. Strong governance is essential to ensure that the program produces equitable, sustainable, and measurable benefits for Indonesian children.
The Relationship between Teacher Time Management Skills and Learning Effectiveness at SD Ma'arif Tieng Indra Afandi; Jumintono Jumintono; Saryanto Saryanto
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.1406

Abstract

This study aims to analyze the implementation of the Monokasope (Monopoli Kartu Soal Persegi) method and its effectiveness in improving mathematics learning outcomes and student engagement in learning perimeter and area of squares among third-grade students at SD Ma’arif Tieng. The study employed a qualitative literature-based analysis supported by recent findings on game-based learning and mathematics education. The results indicate that the Monokasope method creates an interactive, enjoyable, and student-centered learning environment by integrating educational game elements into classroom instruction. The method encourages active participation, collaborative problem-solving, and immediate feedback, which contribute to deeper conceptual understanding and improved mathematical achievement. Furthermore, Monokasope enhances students’ behavioral, emotional, cognitive, and social engagement by increasing motivation, attention, participation, and interaction during learning activities. The findings suggest that the implementation of Monokasope effectively supports the achievement of learning objectives while fostering positive attitudes toward mathematics. Therefore, Monokasope can be considered an innovative instructional strategy that improves both mathematics learning outcomes and student engagement in elementary school classrooms.
The Role of Principal Leadership in Improving Teacher Motivation at SMP Negeri 3 Kertek Gun Satmiyati; Didi Supriadi; Rejokirono Rejokirono
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.1407

Abstract

This study aims to examine the role of principal leadership in improving teacher motivation at SMP Negeri 3 Kertek. The research employed a qualitative descriptive approach involving the principal, teachers, and relevant school stakeholders as participants. Data were collected through interviews, observations, and document analysis and were analyzed using the interactive model of data condensation, data display, and conclusion drawing. The findings reveal that the principal plays a significant role in enhancing teacher motivation through effective communication, instructional supervision, professional development support, recognition of teacher achievements, collaborative school culture, and positive interpersonal relationships. These leadership practices contribute to increased teacher commitment, self-efficacy, job satisfaction, and willingness to implement innovative teaching strategies. Furthermore, improved teacher motivation positively influences instructional quality and overall school performance. The study concludes that transformational and supportive principal leadership is a key factor in fostering teacher motivation and promoting sustainable educational improvement at SMP Negeri 3 Kertek.
Development of a Digital Game-Based Mathematics Learning Application for Elementary School Students Siti Arofah; Saryanto Saryanto; Rahmat Mulyono
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.1408

Abstract

This study aimed to develop and evaluate the effectiveness of a digital game-based mathematics learning application for elementary school students at SD Negeri 2 Rojoimo. The study employed a Research and Development (R&D) method using the ADDIE model, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. Data were collected through observations, interviews, expert validation sheets, questionnaires, and learning achievement tests. The developed application integrated mathematics learning materials with interactive game elements, including levels, rewards, challenges, animations, and immediate feedback to enhance student engagement and learning experiences. The validation results indicated that the application met the criteria for content accuracy, media quality, and instructional appropriateness, making it suitable for classroom implementation. Furthermore, the implementation findings revealed that the application significantly improved students’ learning motivation, participation, self-directed learning, positive attitudes toward mathematics, and mathematics achievement. Students demonstrated greater enthusiasm and engagement during learning activities, while the interactive features supported better understanding of mathematical concepts. These findings suggest that digital game-based learning applications can serve as effective instructional tools for improving both cognitive and affective learning outcomes in elementary mathematics education and provide innovative solutions for technology-enhanced learning in the digital era.
Law Enforcement Policy on Fictitious Official Travel Orders Involving DPRD Employees in Riau Province Febri Ningsih Nasution; Maryati Bachtiar; Davit Rahmadan
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.1431

Abstract

An Official Travel Order (SPPD) is an administrative document used as the basis for official travel by government employees. However, fictitious SPPDs are often misused to disburse travel funds without actual activities, resulting in state financial losses. This study aims to analyze legal policies in investigating fictitious SPPD corruption within the Riau Provincial DPRD and assess their conformity with the principles of justice, legal certainty, and legal benefit. The research employs a normative legal method using statutory, conceptual, and case approaches. Data were collected through literature and document studies and analyzed qualitatively. The findings reveal that the fictitious SPPD scheme was conducted systematically through forged airline tickets, fabricated Fund Disbursement Notes (NPDs), falsified receipts, counterfeit stamps, and forged signatures. Investigations by the Riau Regional Police uncovered tens of thousands of fictitious travel documents, causing state losses estimated at Rp195.9 billion. Although the investigation process has generally complied with criminal procedure and anti-corruption laws, challenges remain, including complex perpetrator networks, weak internal supervision, and delays in legal proceedings. Strengthening inter-agency coordination, enhancing internal control systems, and implementing transparent digital travel administration are necessary to prevent similar corruption practices in the future.

Page 16 of 34 | Total Record : 332

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