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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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Development of a Personal-Social Guidance Program to Enhance Student Discipline Erni Astini; Saryanto Saryanto; Rahmat Mulyono
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.1580

Abstract

At the elementary school level, discipline is understood not only as adherence to rules but also as the process of internalizing positive values that will influence students' future academic, social, and emotional development. This study aims to develop a social personal guidance program to improve the discipline of elementary school students at SD Negeri 3 Kalikajar. The study used a Research and Development (R&D) approach with the ADDIE model which includes the stages of analysis, design, development, implementation, and evaluation. The results of the study indicate that the condition of student discipline still needs to be improved, especially in aspects of punctuality, compliance with rules, responsibility in completing assignments, and orderly learning. The social personal guidance program developed was compiled based on an analysis of student needs and validated by experts so that it was declared feasible to be implemented in elementary schools. The implementation of the program through classical services, group guidance, habituation, and positive reinforcement showed a change in student discipline behavior towards the better. Thus, the social personal guidance program is effective as a systematic effort to improve the discipline of elementary school students through a preventive, developmental, and needs-based approach.
Principal Instructional Leadership in the Implementation of the "Wednesday Literacy Movement" to Improve Student Literacy and Numeracy Achievement Lusia Widiastuti; Saryanto Saryanto; Jumintono Jumintono
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.1581

Abstract

Improving the quality of basic education in the current era of educational transformation is closely linked to schools' ability to build a strong learning culture, particularly in literacy and numeracy. This article aims to analyze the principal's instructional leadership in the implementation of the Wednesday Literacy Movement to improve student literacy and numeracy outcomes at SD Negeri 2 Jengkol. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, and students involved in the program implementation. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman interactive model through data reduction, data presentation, and conclusion drawing. The results of the study indicate that the principal's instructional leadership plays a significant role in the successful implementation of the Wednesday Literacy Movement through three main aspects, namely planning, implementation, and evaluation. In the planning stage, the principal establishes the program vision, involves teachers, maps needs, and integrates literacy and numeracy into school activities. In the evaluation stage, the principal monitors, reflects with teachers, assesses student progress, and follows up on the program based on the evaluation results. The research findings confirm that the principal's instructional leadership functions not only as program management but also as a learning strategy capable of encouraging improved student literacy and numeracy skills through directed, collaborative, and sustainable learning habits.
Does Audit Quality Moderate the Relationship Between Corporate Social Responsibility and Tax Avoidance? Jerri Benardus Dharmana; Rino Tam Cahyadi; Lalu Rahmat Sohdi
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.1586

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on tax avoidance and the moderating role of Big 4 audit quality within the Indonesian mining and energy sector. Using the Effective Tax Rate (ETR) as an inverse proxy for tax avoidance, the results reveal that extensive CSR disclosures significantly increase ETR, thereby actively reducing tax avoidance behavior. This major finding strongly supports legitimacy theory, demonstrating that environmentally sensitive firms utilize integrated social transparency and tax compliance to satisfy societal expectations, mitigate reputational risks, and secure their operational license. Conversely, the statistical analysis indicates that Big 4 audit quality fails to moderate this relationship, which contradicts traditional agency theory expectations regarding external governance. This lack of moderation demonstrates that in a highly complex and capital-intensive sector, external auditors function primarily to provide professional assurance on financial statement fairness rather than intervening in or restructuring strategic corporate tax planning. Consequently, tax policy remains a strictly internal managerial decision, and elite external oversight does not automatically enhance the impact of social commitments on tax compliance.
Implementation of Green Accounting and ESG in Management Accounting Systems to Drive Corporate Sustainable Performance Dyah Shinta Kusumaningtyas; Heidy Happsari; Listya Ningrum
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.1587

Abstract

This study examines the implementation of green accounting and Environmental, Social, and Governance (ESG) principles in management accounting systems to drive corporate sustainable performance. The background of this study is based on the growing demand for companies to integrate sustainability into internal decision-making processes, not only through external reporting but also through planning, control, and performance evaluation mechanisms. Using a qualitative descriptive approach with a literature review design, this study analyzes recent scholarly works published from 2020 onward concerning green accounting, ESG, management accounting systems, and corporate sustainability. The findings indicate that green accounting contributes to sustainable performance by enabling companies to identify environmental costs, improve resource efficiency, reduce waste, and support environmentally responsible strategic decisions. Meanwhile, ESG integration strengthens management accounting systems by incorporating environmental, social, and governance indicators into budgeting, internal control, and managerial performance measurement, thereby enhancing accountability, risk management, and long-term value creation. The study concludes that the integration of green accounting and ESG transforms management accounting systems into strategic tools for sustainability, allowing firms to balance financial objectives with environmental responsibility, social accountability, and governance quality. Therefore, the successful implementation of green accounting and ESG is essential for improving corporate sustainable performance in an increasingly competitive and sustainability-oriented business environment.
Analysis of the Influence of Discipline and Work Performance on Job Satisfaction with Rewards as a Mediating Variable at PT. Cipta Karya Kendal, Central Java Mukhlidin Mukhlidin; Garbada Boris Setyawan; Andi Fauziah Yahya
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.1590

Abstract

This study aims to analyze the impact of work discipline and job performance on employee job satisfaction with appreciation as a mediating variable at PT Cipta Karya Kendal, Central Java. Disciplinary work and work performance are the main factors that influence the level of employee job satisfaction in an organization. However, the reward factor provided by the company also plays an important role as a mediator in the relationship. This research uses quantitative methods with a survey approach. Data were collected through questionnaires distributed to employees. Data analysis was carried out using Structural Equation Modeling (SEM) techniques to test the relationship between the variables studied. The results showed that work discipline has a positive and significant effect on job satisfaction. Job performance also has a positive influence on employee job satisfaction. In addition, rewards proved to be a mediating variable that strengthens the relationship between work discipline and job satisfaction, as well as between job performance and job satisfaction. With appropriate rewards, employees tend to be more motivated and feel valued, which ultimately increases their job satisfaction.
From Trust to Sustainability: A Systematic Literature Review of the Role of Islamic Accountability Accounting in Organizational Transformation Faizah Dani Pragita; Febri Maulana; Ichfan Al Mutaqin; Intan Puspita Sari; 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.1592

Abstract

This study aims to examine the role of Islamic accountability accounting in supporting organizational transformation toward sustainability through a Systematic Literature Review (SLR) approach. The study is motivated by the limitations of conventional sustainability accounting, which tends to emphasize economic performance, efficiency, and organizational legitimacy while paying limited attention to ethical, moral, and spiritual dimensions. Using the PRISMA 2020 framework, this study systematically identifies, evaluates, and synthesizes relevant literature on Islamic accountability accounting, sustainability accounting, maqashid al-shariah, Islamic sustainability reporting, and Islamic green accounting. A total of 30 journal articles were selected and analyzed through thematic analysis to identify major concepts, research developments, and future research opportunities. The findings reveal that Islamic accountability accounting has evolved from a narrow economic accountability perspective into a multidimensional accountability framework based on the values of amanah, justice, balance, and maslahah. The literature indicates that the integration of maqashid al-shariah and sustainability accounting provides a broader understanding of organizational sustainability by incorporating economic, social, environmental, and spiritual dimensions. Furthermore, Islamic sustainability reporting and Islamic green accounting have the potential to become instruments of organizational transformation by strengthening governance, transparency, and responsible resource management. However, existing studies remain predominantly focused on Islamic financial institutions, highlighting the need for further empirical research in other sectors and the development of an Islamic Sustainability Accountability Framework. This study contributes theoretically by expanding the sustainability accounting paradigm through Islamic values and practically by providing insights for organizations seeking to build more ethical and sustainable accountability systems.
Tax Avoidance and Stock Returns: The Moderating Effect of Independent Commissioners Thitania Chatrine Junaidi; Rino Tam Cahyadi; Lalu Rahmat Sohdi
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.1595

Abstract

This study aims to analyze the effect of tax avoidance on stock returns and to examine the role of independent commissioners as a moderating variable in this relationship. The object of this research focuses on consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This quantitative study utilized a sample of 10 companies with a total of 50 observations, which were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the Common Effect Model (CEM) approach. Tax avoidance is proxied by the Effective Tax Rate (ETR), alongside control variables including profitability (ROA), leverage (DER), and firm size. The empirical results prove that tax avoidance has a positive and significant effect on stock returns, indicating that the market responds positively to tax efficiency as it effectively increases shareholder profit. However, independent commissioners are unable to moderate the relationship between tax avoidance and stock returns. In conclusion, investors in this particular sector tend to focus more on the company's fundamental performance rather than the effectiveness of internal corporate governance oversight.
Perceived Service Fairness Dan Revisit Intention Galatama: Peran Mediasi Customer Satisfaction Theodora Amelia; Rudiyanto; Ferdian Arie Bowo
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.1604

Abstract

The challenge of decreasing visitor volume at Galatama Lele Oiko Fishing, East Jakarta, reflects the problem of meeting participant expectations amidst the intense competition for special interest recreation. This study was conducted with the aim of empirically testing the effect of Perceived Service Fairness mediated by Customer Satisfaction on Revisit Intention among Galatama Lele Oiko Fishing, East Jakarta participants. The quantitative approach in this study was through the distribution of closed questionnaire instruments to respondents as a sample population. The study population included all participants who actively fished at Galatama Lele Oiko Fishing, East Jakarta, between August 2025 and January 2026. Based on a non-probability sampling technique with a purposive sampling method, a sample of 161 respondents was collected, exceeding the minimum threshold of the Slovin formula of 99.04. The data analysis stage was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS 4.0. The findings from the hypothesis testing through bootstrapping proved that Perceived Service Fairness mediated by Customer Satisfaction had a positive and significant impact on Revisit Intention. Based on the Adjusted R-Square value, the combination of Perceived Service Fairness and Customer Satisfaction simultaneously has a moderate ability to encourage Revisit Intention of 58.9% with an external model factor of 79.2%, although the Perceived Service Fairness variable partially has a weak direct influence in explaining Customer Satisfaction of 20.8% with an external model factor of 41.1%.
Night Market Role Play to Introduce Financial Literacy to 4-5 Year Old Children at PGRI 5 Kindergarten, Kalipare, Malang Regency Rizky Dera Maulidyah; Rina Wijayanti; Henny Anggraini
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.1605

Abstract

This research was conducted at TK PGRI 5 Kalipare with 13 children aged 4-5 years, most of whom had not yet understood the basic concepts of financial literacy, such as how to earn, manage, and use money wisely. The children tend to view money solely as a means to buy snacks without understanding its value and function. Previous teaching approaches using simple buying and selling games failed to provide deep understanding, so a more engaging and meaningful method such as role-playing was needed. The purpose of this study was to introduce financial literacy through a night market role-playing activity for children aged 4-5 years at TK PGRI 5 Kalipare, Malang Regency. This research used a Classroom Action Research (CAR) method based on Gerald Susman's model. The study was conducted in two cycles, with two meetings in each cycle, between July 7-14, 2025. The research subjects were 13 students from Group A at TK PGRI 5 Kalipare. Data collection instruments included observation sheets and interview guides. The results showed that the pre-cycle average was 33.3%. In Cycle I, Meeting 1, the average increased to 37.8% (Developing category), and in Meeting 2 to 45.5% (Developing category). In Cycle II, Meeting 1, the average rose to 63.4% (Almost Mastered category), and in Meeting 2 to 84.6% (Fully Mastered). It can be concluded that the night market role-playing activity can be used as an effective method to introduce financial literacy to children aged 4-5 years at TK PGRI 5 Kalipare.
The Policy of Banning Imports of Used Clothing to Protect Consumers as an Manifestation of the Principles of a Welfare State Raudhea Vara Yulfa Chairy
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.1606

Abstract

The government has enacted a policy banning the import of used clothing, based on Law Number 7 of 2014, specifically Articles 111 and 112. This policy was followed by other technical regulations in Government Regulations, Ministerial Regulations, and Ministerial Decrees. This policy is intended to protect MSMEs in terms of business competition. The legal issue that then arose was that the government had enforced the law repressively in Indonesia, in taking action against those involved in the sale of used clothing, even though the preamble to the 1945 Constitution requires the state to ensure that the livelihood of many people is the creation of general welfare. The research method used in this research is socio-legal, which examines the law by contesting existing social facts, with a descriptive analytical nature and data collection carried out primarily in the form of interviews, observations and documentation of related legal documents. The results of this study conclude that the policy of banning imported clothing is ineffective in curbing the flow of illegal imported clothing shipments due to several factors: First, the quantity of human resources available for law enforcement. Second, the scarcity of jobs causes local residents to continue selling illegal imported clothing. Third, alternatives that are not repressive but persuasive, along with proportional law enforcement, are needed.

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