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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 376 Documents
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Efficiency Analysis of Flood Mitigation Policies in North Sumatra in 2025: An Economic Analysis of Law Perspective Riri Rezeki Hariani; Muhammad Arif Nasution; Muhammad Sutan Agung; Ira Thania Rasjidi; Arifin Saleh; Muhammad Fathin Abdul Fachri
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.v4i02.1565

Abstract

Floods are one of the most frequent hydrometeorological disasters in North Sumatra Province and have significant impacts on social life, the economy, and regional development. Throughout 2025, the North Sumatra Regional Disaster Management Agency (BPBD) recorded 623 disaster events, with 122 incidents involving floods spread across various regencies/cities. The high frequency of floods raises questions about the effectiveness and efficiency of disaster management policies implemented by the local government. This study aims to analyze the efficiency of flood management policies in North Sumatra in 2025 using an Economic Analysis of Law perspective. The research method used is normative juridical with a statutory regulatory approach and a conceptual approach. The results show that flood management policies in North Sumatra have an adequate legal basis, but still face various obstacles in implementation, particularly related to efficient budget use, institutional coordination, and optimization of prevention-based mitigation. Based on the Economic Analysis of Law perspective, policies oriented towards mitigation and disaster risk reduction are more efficient than policies that only focus on post-disaster management. Therefore, it is necessary to reconstruct policies that prioritize the principles of economic efficiency, reducing social costs, and increasing community resilience to flood disasters.
Effect of Substrate Use on Fish Welfare Level of Goldfish (Carrasius auratus) Helmi Hirman Anugrah; Robin; Arif Supendi
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.v4i02.1566

Abstract

Goldfish (Carassius auratus) is a freshwater ornamental fish with high economic value and is widely kept in aquariums. Fish welfare is an important aspect in its maintenance because it affects the growth, color, behavior, and environmental conditions of the fish. This study aims to assess the effectiveness of using different substrates on the level of fish welfare of goldfish. The study was conducted for 14 days using a Completely Randomized Design (CRD) with three treatments: aquatic plant (Hydrilla verticillata) substrate, zeolite substrate, and no substrate, each with three replications. The parameters observed included growth in length, color changes, behavior, and water quality consisting of temperature, pH, and dissolved oxygen (DO). The results showed that the use of aquatic plants gave the best results compared to other treatments. The growth in length of fish in the aquatic plant treatment reached an average of 2.06 cm, higher than the zeolite (1.46 cm) and no substrate (1.13 cm). The highest increase in fish color was also observed in the aquatic plant treatment with an average score of 24, compared to zeolite (20) and without substrate (16). The ANOVA test results showed that the substrate treatment had a significant effect on length growth (P = 0.0042) and changes in fish color (P = 0.000204). In addition, the aquatic plant treatment resulted in more stable water quality with temperature, pH, and DO within the optimal range and showed more active and normal fish behavior. Thus, the use of aquatic plants (Hydrilla verticillata) as a substrate was proven to be more effective in improving fish welfare of goldfish compared to zeolite or without substrate.
Sustainability Reporting And Financial Performance: A Case Study On Indonesia’s Mining Sector Miratul Husna Neris; Galih Mulya Subastyan; Sari Kartikaningrum; Afrida Nur Chasanah
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.v4i02.1568

Abstract

This study examines the effects of economic, environmental, and social disclosures on the financial performance of Indonesian mining companies. Panel data from 25 mining companies listed on the Indonesia Stock Exchange during 2021–2024 were analyzed using the Estimated Generalized Least Squares (EGLS) approach. Sustainability disclosure was measured using the GRI Standards 2016, with Return on Assets (ROA) as the financial performance proxy. A one-year lagged robustness test assessed the persistence of the observed associations.Environmental disclosure was positively associated with financial performance, whereas economic and social disclosures were negatively associated. The robustness test suggested that economic and environmental disclosure effects were primarily contemporaneous, while the negative association of social disclosure appeared to persist.The findings provide insights for firms and policymakers in improving sustainability reporting practices. This study examines the three dimensions of sustainability disclosure and incorporates a lagged robustness test to assess the persistence of the observed associations.
Digital Transformation in Public Administration Through Artificial Intelligence to Enhance Bureaucratic Performance Karlina Napu; Risna Sanaba
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.v4i02.1569

Abstract

This study examines digital transformation in public administration through artificial intelligence (AI) as an effort to enhance bureaucratic performance in the contemporary governance environment. The research employs a qualitative literature review approach by analyzing secondary data derived from scientific journal articles, books, policy reports, and official publications published predominantly from 2020 onward. The study explores how AI contributes to bureaucratic performance by improving administrative efficiency, accelerating public service delivery, supporting data-driven decision-making, and transforming the role of bureaucracy toward more adaptive and citizen-oriented governance. The findings indicate that AI has significant potential to automate repetitive administrative tasks, optimize workflows, enhance service accessibility, and strengthen the analytical capacity of public institutions in managing complex public demands. At the same time, the study finds that the successful implementation of AI in public administration depends on institutional readiness, digital infrastructure, human resource competence, interoperable information systems, and effective governance mechanisms. The research also highlights that AI-based bureaucratic transformation raises important concerns related to accountability, transparency, algorithmic bias, public trust, and ethical oversight, which must be addressed to ensure that technological innovation aligns with democratic values and public sector responsibility. Therefore, digital transformation through AI should be understood not only as a technological modernization strategy but also as a comprehensive administrative reform that can improve bureaucratic performance when supported by institutional capacity, regulatory safeguards, and a strong commitment to public value.
Business Ethics and Implementation of Corporate Social Responsibility (CSR) of PT Amerta Indah Otsuka towards Community Empowerment Abdul Mufid; Rohmatun Nafiah
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.v4i02.1571

Abstract

Business ethics and Corporate Social Responsibility (CSR) are vital elements in ensuring business sustainability and fostering harmonious relationships between a company and the community. PT Amerta Indah Otsuka upholds business ethics grounded in integrity, regulatory compliance, and a commitment to product quality and safety. These ethical principles guide all the company's operational activities, shaping its interactions with employees, consumers, business partners, and the general public. As a tangible expression of these ethics, PT Amerta Indah Otsuka implements various CSR programs focusing on health, the environment, social welfare, and education. These initiatives include health and healthy lifestyle education, sustainable environmental management, and social activities that support the well-being of communities surrounding the company's operational areas. The implementation of business ethics and CSR has yielded positive outcomes, such as heightened public awareness regarding health, environmental preservation, and the establishment of trust and strong relationships between the company and the community. Thus, it can be concluded that PT Amerta Indah Otsuka’s integration of business ethics with CSR plays a crucial role in supporting corporate sustainability while making a meaningful contribution to social development within the community.
Feasibility Analysis of Cocoa Rejuvenation in Jambewangi Village, Sempu District, Banyuwangi Regency Arbian Ade Kharisma; Rena Yunita Rahman; Soetriono; Ariq Dewi Maharani; Gatot Subroto; Indah Ibanah
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.1577

Abstract

Cocoa is one of the leading plantation commodities that plays an important role in the agricultural sector. Banyuwangi Regency is the largest cocoa-producing region in East Java Province, with the highest cocoa production concentrated in Sempu District. However, despite its high production, cocoa productivity in Sempu District remains relatively low compared to other districts within the regency. This low productivity is mainly attributed to the aging cocoa trees, which are more susceptible to pests and diseases, as well as inadequate crop management practices. One of the strategies to improve cocoa productivity is through rejuvenation. This study aimed to evaluate the financial and non-financial feasibility of cocoa rejuvenation. The research was purposively conducted in Jambewangi Village, Sempu District, Banyuwangi Regency. Both primary and secondary data were collected and analyzed using Net Present Value (NPV), Net Benefit-Cost Ratio (Net B/C), Internal Rate of Return (IRR), and Payback Period (PP) analyses. The results indicated that the replanting method generated a Net Present Value (NPV) of IDR 83,671,483, a Net B/C ratio of 2.88, an Internal Rate of Return (IRR) of 20.78%, and a Payback Period (PP) of 6.3 years at a discount rate of 6% over a 20-year production period. Meanwhile, rejuvenation through side grafting and top grafting produced an NPV of IDR 52,858,871, a Net B/C ratio of 2.43, an IRR of 34.31%, and a Payback Period of 3.2 years at the same discount rate over a 7-year production period. From a non-financial perspective, cocoa rejuvenation in Jambewangi Village was also found to be feasible, as it provides significant benefits to cocoa farmers and the surrounding community. Therefore, cocoa rejuvenation can be considered a viable strategy to improve cocoa productivity and support the long-term sustainability of cocoa farming.
The Mediating Role of Corporate Social Responsibility in the Relationship Between Ownership Structure, Firm Characteristics, and Tax Avoidance Audeelya Putri Ellena; Agustin Palupi
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.974

Abstract

This study analyzes the effect of institutional ownership, managerial ownership, firm size, profitability, and board gender diversity on tax avoidance through corporate social responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, 110 companies (330 observations) were analyzed with multiple regression based on data from the IDX, annual reports, and sustainability reports. The results indicate that profitability (ROA) has a negative and significant effect on the Effective Tax Rate (ETR), suggesting higher tax compliance among more profitable firms, while institutional ownership, managerial ownership, firm size, and board gender diversity show no significant effect on tax avoidance, and CSR does not mediate the relationship between these variables and tax avoidance.
The Influence of Good Corporate Governance and Financial Performance on Company Value with Financial Leverage as a Moderating Variable Danda Anggara; E. Lismawati
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.v4i02.1087

Abstract

This study examines the effect of Good Corporate Governance (GCG) and financial performance on firm value, as well as the moderating role of financial leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of manufacturing companies. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Good Corporate Governance has a positive and significant effect on firm value, suggesting that effective governance mechanisms enhance investor confidence and increase market valuation. Financial performance also positively and significantly influences firm value, demonstrating that higher profitability contributes to greater shareholder wealth. Furthermore, financial leverage significantly moderates the relationship between financial performance and firm value by weakening the positive effect of financial performance when debt levels are high. These findings imply that investors evaluate not only corporate profitability but also financial risk in determining firm value. Therefore, manufacturing companies should strengthen corporate governance practices, improve financial performance, and maintain an optimal capital structure to maximize firm value and ensure long-term business sustainability.
Analysis of the Effectiveness and Contribution of Restaurant Tax, Hotel Tax, and Entertainment Tax to Bekasi City's Regional Original Income in 2021-2025 Riski Ade Junara; Twenty Mariza Syafitri
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.v4i02.1284

Abstract

Regional development is an obligation of the Regional Government, a form of Regional Autonomy granted by the Central Government. This study aims to determine the effectiveness and contribution of Restaurant Tax, Entertainment Tax, and Hotel Tax in the Bekasi City Government in 2021-2025. The study uses a quantitative descriptive approach. The data used are secondary data in the form of regional revenue realization reports from Badan pendapatan Daerah Kota Bekasi for 2021-2025. The analytical method used in this study is the effectiveness ratio and contribution ratio. The results show that the average Restaurant Tax is quite effective (83.3%). The average Hotel Tax is quite effective (87.7%), and the average Entertainment Tax is less effective (69.5%). In terms of contribution to Regional Original Income (PAD), Restaurant Tax results an average contribution of less (13.72%), while Hotel Tax contributes very less (1.29%), and Entertainment Tax also contributes very less (1.42%). This study concludes that Restaurant Tax, Hotel Tax, and Entertainment Tax cumulatively contribute 16.43% to PAD, so they are not yet the mainstay of PAD and there is still potential for optimization. The suggestions given are to utilize digitalization, conduct re-data collection, set realistic targets, and improve supervision
Islamic Religiosity, Corporate Governance, and Sustainability Performance: A Systematic Literature Review Ahmad Rio Lubis; Besse Mardiah Sari; Dyah Mayasari; Edwar Kusumayadi; Rustam Hanafi
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.v4i02.1403

Abstract

This study aims to synthesize the development of research on the relationship among Islamic religiosity, corporate governance, and sustainability performance through a systematic literature review approach. This topic is important because sustainability in sharia-based entities cannot be explained solely through formal governance mechanisms, such as the board of commissioners, audit committee, board of directors, or Shariah Supervisory Board; it must also be understood through moral values, Islamic ethics, and spiritual accountability. This study applies a PRISMA-based SLR approach by selecting articles from Scopus and Sinta databases. From 105 initial articles, 30 relevant articles were selected for analysis. The findings show that Islamic religiosity functions as an informal control mechanism that encourages trustworthiness, honesty, justice, and responsibility in business decision-making. Corporate governance serves as a formal mechanism to supervise and direct organizations toward greater transparency, accountability, and sustainability orientation. However, the literature also indicates that the influence of Islamic corporate governance on sustainability performance is not always consistent. This suggests that sharia governance should not stop at administrative compliance; it must be directed toward substantive governance oriented to maqasid al-Shariah. This study contributes theoretically by integrating Agency Theory, Stakeholder Theory, Legitimacy Theory, Institutional Theory, and Maqasid al-Shariah in explaining sustainability accountability in sharia-based entities.

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