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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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Bibliometric dan Systematic Literature Review (SLR): Employee Engagement pada Era Hybrid Working Eneng Iviq Hairo Rahayu; Zahra Zahra; Fara Mutia; Lilik Yuliawati; Iwan Asmadi
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.1498

Abstract

This study aims to analyze the development of research on employee engagement in the context of hybrid working through bibliometric analysis and a Systematic Literature Review (SLR) approach. The study employed a mixed-methods design by integrating bibliometric analysis using VOSviewer software and literature synthesis based on the PRISMA protocol. Data were collected from Scopus, Web of Science, and Google Scholar databases covering publications from 2019 to 2024. The literature selection process resulted in 87 articles that met the inclusion criteria. The bibliometric findings indicate that publications related to employee engagement in the era of hybrid working increased significantly after the COVID-19 pandemic, with major themes focusing on psychological aspects, digital technology, leadership, work-life balance, and organizational culture. The SLR results reveal that work flexibility and transformational leadership are the most dominant factors in enhancing employee engagement. In addition, digital technology plays a crucial role in facilitating communication and collaboration among employees. However, hybrid working also presents challenges, including increased work stress and blurred boundaries between personal and professional life. This study contributes theoretically through the development of an integrative model of employee engagement within the hybrid working context and provides practical implications for organizations in designing adaptive and sustainable human resource management strategies in the modern workplace era.
The Use of Akhi and Ukhti Greetings in Arab-Indonesian Social Media: A Sociolinguistic Study Aisyah Wahyu Noer Cahyani; Mohamad Rohman; Ahmad Habibi Syahid
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.1505

Abstract

The use of the terms "akhi" and "ukhti" (sister) has become increasingly common on Indonesian social media platforms, particularly among younger Muslim groups. These Arabic-speaking terms, originally used in kinship contexts, have shifted their role as they enter Indonesia's digital landscape. People use them not only as greetings but also as symbols of their religious identity, emotional affinity, and group solidarity. This study sought to examine the use of these two phrases, the contexts in which they appear, and their social significance. Data were collected from posts, comments, and conversations on social media platforms such as Instagram, WhatsApp, and TikTok using a descriptive qualitative research approach. The researchers also spoke with several users who regularly use these terms in their daily interactions. The findings indicate that the use of the terms "akhi" and "ukhti" has shifted from being associated with family ties to becoming a sign of modern Muslim identity, a form of respect, and a technique for building intimacy within online communities. Furthermore, the fact that some consumers use the words in humorous contexts, memes, and casual conversations demonstrates the creativity and shift in how Indonesians utilize Arabic. In conclusion, this research supports the idea that social media plays a significant role in influencing how language is used and understood. Within the Indonesian Muslim community, the phrases "akhi" and "ukhti" are used to represent culture, religious identity, and social expression in digital communication, not simply as generic names.
Increasing Taxpayer Compliance Through Tax Literacy, Taxpayer Awareness, and Tax Digitalization Supriyati Supriyati; Nabila Chairunnisa
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.1507

Abstract

The primary objective of every company is to maximize firm value because Taxes are the primary fiscal instrument in the State Budget (APBN), contributing significantly to the revenues needed for development and the sustainability of a nation. This study was motivated by the phenomenon of Indonesia’s declining tax ratio in the first half of 2025, which only reached 8.42 percent, a figure that is still far from the national fiscal target of 11 percent. This situation contrasts with the enormous potential of the MSME sector, which comprises 66 million business units and accounts for 61 percent of GDP, but whose tax contribution is still relatively low. The low level of tax compliance in this sector is identified as being caused not only by the tariff rate, but also by low tax literacy, administrative constraints, and challenges in the application of digital technology. The purpose of this study is to determine the effect of tax literacy, taxpayer awareness, and tax digitalization the compliance of individual taxpayers. The research method used was quantitative, with samples collected using simple random sampling from a total of 138 individual taxpayers registered at the Surabaya Wonocolo Tax Office (KPP). The data analysis technique used was the Structural Equation Modeling (SEM) method using WarpPLS 7.0 statistical software. The results showed that tax literacy had no significant effect on taxpayer compliance, while taxpayer awareness and tax digitalization had a positive and significant effect on individual taxpayer compliance.
The Influence of Tax Education and Tax Centers on Taxpayer Literacy in Supporting Public Financial Management Accountability Nugraha Abhull Azwad; Andi Indah Lestari; Shalzabila Shalzabila
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.1508

Abstract

Taxes are the main source of state revenue which plays an important role in financing the development and implementation of public services. Therefore, increasing tax literacy is one of the strategic efforts in supporting accountability in public financial management. This study aims to analyze the influence of Tax Education and Tax Center on Taxpayer Literacy in supporting the accountability of public financial management in Makassar City. This study uses a quantitative approach with a survey method. Data was obtained through the distribution of questionnaires to 100 taxpayers selected using the Simple Random Sampling technique. Data analysis was carried out using multiple linear regression with the help of the SPSS program. The results of the study show that simultaneously Tax Education and Tax Center have a significant effect on Taxpayer Literacy. Partially, Tax Education has a positive and significant effect on Taxpayer Literacy, while Tax Centers have no significant effect. These findings show that the increase in people's tax literacy is more influenced by the tax education received than the existence of Tax Centers that have not been utilized optimally. The determination coefficient value of 43.7% showed that Tax Education and Tax Center were able to explain the variation in Taxpayer Literacy, while the rest was influenced by other factors outside the research model. This study concludes that Tax Education has an important role in improving people's tax literacy which can ultimately support strengthening the accountability of public financial management. Therefore, the government, the Directorate General of Taxes, and universities need to strengthen tax education programs and optimize the role of Tax Centers as a means of increasing public tax literacy.
Formulating Human Resource Management Strategies Using a Hybrid SOAR–AHP Approach in MSMEs Shinta Laura Dewani; Diah Ayu Arif Viyanti; Ravita Yosi Agustin; Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
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.1509

Abstract

This study aims to formulate human resource management (HRM) strategies for a culinary MSME in Kediri using a hybrid SOAR–AHP approach. Rapid business growth is often not accompanied by optimal HR management, leading to issues in performance consistency and employee discipline. This research employs a mixed-method approach with an exploratory sequential design, utilizing interviews, observations, and quantitative analysis through the Analytical Hierarchy Process (AHP). The SOAR analysis reveals that key strengths lie in owner involvement and the existence of standard operating procedures (SOP), while the main challenges relate to consistency in implementation and employee discipline. The AHP results indicate that strengths and results are the highest priority criteria. The main strategies focus on strengthening SOP implementation, improving discipline through active owner supervision, and enhancing work productivity. This study demonstrates that the integration of SOAR–AHP provides more structured, measurable, and applicable HRM strategies to support MSME sustainability.
The Potential of International Cooperation of Pohuwato Regency, Gorontalo Province: A Qualitative Explanatory Study Ayuni Nur Siami; Sitti Nurtina
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.1512

Abstract

Pohuwato Regency is located at the westernmost part of Gorontalo Province and possesses abundant natural resources, including metallic mineral mining, forestry, fisheries, agriculture, and biomass energy sectors. Amid fiscal constraints, international cooperation (paradiplomacy) has emerged as a strategic instrument to stimulate local economic growth. This study aims to analyze and explain the potential for international cooperation of Pohuwato Regency through a qualitative explanatory research method. Data were collected through document analysis, in-depth interviews with policymakers, and literature review from credible sources. The findings reveal that Pohuwato Regency has significant cooperation potential in four main areas: (1) biomass energy (wood pellet) exports to Japan and South Korea, already reaching USD 52 million annually, (2) gold and mineral mining cooperation with potential investor countries, (3) eco-tourism and marine tourism development, and (4) technical cooperation in agriculture and fisheries. The study concludes that strong institutional frameworks for international cooperation at the regency level are required, along with policy harmonization aligned with central government regulations (Permendagri No. 25/2020 and PP No. 28/2018), and a planned, sustainable regional economic diplomacy strategy
Digital Transformation in Public Administration: Towards Data-Driven Government Dedy Suryadi; Ely Ibrahim
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.1513

Abstract

Digital transformation has become a fundamental driver of change in public administration, enabling governments to transition toward data-driven governance models that enhance efficiency, transparency, accountability, and citizen-centered service delivery. This study aims to analyze the strategic role of digital transformation in building data-driven government and to examine the challenges and future directions associated with its implementation in the public sector. Using a qualitative literature review approach, the study synthesizes recent scholarly publications on digital governance, big data, artificial intelligence, and public sector innovation. The findings indicate that digital transformation facilitates evidence-based policymaking, improves public service quality, strengthens interagency collaboration, and promotes greater transparency through the effective use of data and digital technologies. However, the transition toward data-driven government is accompanied by significant challenges, including data quality issues, cybersecurity risks, privacy concerns, organizational resistance, digital skill shortages, ethical implications of artificial intelligence, and digital inequality among citizens. The study further highlights that emerging technologies such as artificial intelligence, blockchain, digital twins, and the Internet of Things are expected to play an increasingly important role in shaping the future of public administration. To maximize the benefits of digital transformation, governments must develop adaptive governance frameworks, invest in digital infrastructure and human capital, ensure ethical and transparent technology use, and promote inclusive digital participation. The study concludes that data-driven government represents a transformative governance paradigm capable of improving public sector performance and supporting sustainable public value creation in the digital era.
Cash Flow-Based Financial Performance Evaluation of PT Mayora Indah Tbk: A Ratio Analysis Approach (2023–2025) Atika Amor
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.1515

Abstract

This study aims to analyze the cash flow performance of PT Mayora Indah Tbk (MYOR) for the period 2023–2025 using seven cash flow ratios: Cash to Interest Coverage Ratio, Cash Flow Coverage Ratio, Total Debt Ratio, Cash to Current Liabilities Coverage Ratio, Operating Cash Flow Ratio, Capital Expenditure Ratio, and Cash Flow Adequacy Ratio. Data were sourced from the company's audited annual financial statements over four consecutive years. The analysis reveals a clear cyclical pattern in PT Mayora Indah Tbk's cash flow performance. The year 2023 represented the peak performance period, with all ratios at optimal levels: Cash to Interest Coverage Ratio reached 16.92x, Operating Cash Flow Ratio stood at 1.31x, and Cash to Current Liabilities Ratio was 1.04x — the only year in which cash balances exceeded total current liabilities. The year 2024 marked a stress point driven by aggressive expansion, causing net operating cash flow to turn negative (IDR 463.36 billion), resulting in near-universally negative ratio values. Nevertheless, the expansion successfully drove total asset growth of 24.5% to IDR 29.73 trillion. By 2025, the company demonstrated strong and consistent recovery. Operating cash flow returned to a positive IDR 3.51 trillion, with the Capital Expenditure Ratio reaching its highest level at 3.09x — signaling the completion of the major investment cycle and a transition to a consolidation phase. Cash balances reached a peak of IDR 5.85 trillion, with Cash to Current Liabilities at 0.93x. However, the Cash Flow Adequacy Ratio remained at 0.68x, indicating that the company has yet to achieve full cash self-sufficiency in simultaneously meeting working capital needs, capital expenditures, and dividend obligations. The company's capital structure proved prudent throughout the analysis period, with the Total Debt Ratio remaining stable at 36%–42%, well below the commonly cited risk threshold of 60%. These findings demonstrate that, despite temporary liquidity pressures from expansion, PT Mayora Indah Tbk maintains solid financial fundamentals with all ratios trending positively. This study provides practical implications for investors, creditors, and management in evaluating the cash flow capacity of manufacturing companies in an active growth phase.
The Effect of Profitability and Leverage on Tax Avoidance with Good Corporate Governance as a Mediating Variable Marcelino Andrew Wijaya; Rino Tam Cahyadi; Lalu Rahmat Sohdi; 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.1518

Abstract

This study aims to analyze the effect of profitability, leverage, and good corporate governance on tax avoidance , as well as to examine the role of good corporate governance as a mediating variable in the relationship between profitability and leverage on tax avoidance in Food and Beverage subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, path analysis , and the Sobel test. The results show that profitability has no significant effect on tax avoidance. Leverage has a negative and significant effect on tax avoidance, while good corporate governance also has a negative and significant effect on tax avoidance. The mediation test shows that good corporate governance is unable to mediate the effect of profitability on tax avoidance, but is able to mediate the effect of leverage on tax avoidance. The results of this study indicate that tax avoidance practices in Food and Beverage subsector companies are more influenced by the company's funding structure and the effectiveness of corporate governance mechanisms than by the company's level of profitability.
The Implications of the Transition from GRI Standards 2016 to GRI Standards 2021 for Firm Value: Evidence from Indonesian Energy and Basic Materials Companies Ria Putri Darmayati; Sari Indah Oktanti Sembiring
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.1519

Abstract

The transition from the Global Reporting Initiative (GRI) Standards 2016 to GRI Standards 2021 represents a significant development in sustainability reporting by introducing revised Environmental, Social, and Governance (ESG) disclosure requirements intended to improve the quality, consistency, and comparability of sustainability information. However, empirical evidence on whether this transition strengthens the relationship between ESG disclosure and firm value remains limited, particularly in emerging markets. This study examines the implications of the transition from GRI Standards 2016 to GRI Standards 2021 for firm value by comparing ESG disclosure measured under the two reporting standards. A quantitative approach was employed using secondary data from energy and basic materials companies listed on the Indonesia Stock Exchange during the 2019–2024 period. ESG disclosure was measured using disclosure indices constructed under GRI Standards 2016 and GRI Standards 2021, while firm value was proxied by Tobin's Q. Panel data regression analysis was applied to examine the proposed relationships. The findings reveal that ESG disclosure measured under both GRI Standards 2016 and GRI Standards 2021 has no significant effect on firm value. Furthermore, no significant difference was found between the two reporting standards in explaining firm value. These findings indicate that the transition from GRI Standards 2016 to GRI Standards 2021 has not strengthened the informational role of ESG disclosure in influencing market valuation among energy and basic materials companies. This study contributes to the sustainability reporting literature by providing empirical evidence that revisions to reporting standards alone are insufficient to enhance the informational usefulness of ESG disclosure in the Indonesian capital market

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