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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 Urgency of Food Deregulation in Achieving National Food Security in Indonesia: Legal Reform, Coordinating Governance, and the 2025-2026 Deregulation Agenda RA Shanti Dewi Mulyaraharjani
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.1609

Abstract

This study analyzes the urgency of food deregulation in Indonesia's pursuit of national food security by examining legal norms, institutional coordination, and recent regulatory reform in 2025-2026. The central problem is that Indonesia's food governance has long been affected by overlapping regulations, fragmented authority, lengthy bureaucracy, high logistics costs, and inconsistent import policy. The revised analysis adds the role of the Coordinating Ministry for Food Affairs as an institutional hub for synchronization, coordination, and policy control in the food sector. It also examines concrete deregulation measures, especially subsidized fertilizer governance through Presidential Regulation No. 6 of 2025 as amended by Presidential Regulation No. 113 of 2025, wider regulatory simplification within the Ministry of Agriculture, import policy reform, and the digitalization of agricultural government assistance. The findings show that deregulation may improve distribution speed, reduce administrative costs, strengthen legal certainty, accelerate self-sufficiency programs, and increase transparency. However, deregulation must remain balanced with state supervision, farmer protection, consumer safety, competition law, environmental sustainability, and food sovereignty principles.
The Role of Accounting Professional Ethics in Preventing Fraud at the Rabani Sharia Cooperative: Peran Etika Profesi Akuntan dalam Mencegah Terjadinya Fraud di Koperasi Syariah Rabani Fitri Pebriani; Widyasari
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.1616

Abstract

Fraud is a serious threat that can cause significant financial losses in various forms such as corruption, manipulation of financial reports and misuse of assets for organizations, including cooperatives. This practice can damage the integrity and trust in the company’s financial information which can result in misleading stakholders in making decisions. The purpose of this study is to analyze the role of the accounting profession’s code of ethics in preventing audit fraud in the financial statements of the 2025 rabani sharia cooperative. This research method uses a qualitative approach based on case studies with secondary data obtained from cooperative annual reports, articles. To evaluate the application of ethical code principles, such as objectivity and professionalism, relevant to fraud prevention. The results of this study show that consistent application of the acoountant’s code of ethics can prevent and minimize the risk of fraud and increase public trust in financial reports. This study provides empirical evidence regarding the importance of understanding a strong internal control system and effective management oversight in fraud prevention efforts to prevent similar cases from occurring in the future.
The Effect of Financial Distress and Corporate Social Responsibility on Tax Aggressiveness with Independent Commissioners as Moderating Variables Setia Andrew Nugraha Marpaung; Rino Tam Cahyadi
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.1618

Abstract

Tax revenue is a crucial source of state income; however, corporate tax compliance in Indonesia declined to 57.59% in 2024, indicating an increase in tax aggressiveness. This study examines the effects of financial distress and Corporate Social Responsibility (CSR) on tax aggressiveness, with independent commissioners as a moderating variable. Tax aggressiveness was measured using the Effective Tax Rate (ETR), financial distress using the Altman Z-Score, CSR using the Social Disclosure Index (SDI) based on GRI Standards 400, and independent commissioners by their proportion on the board of commissioners. Employing a quantitative causal approach, this study analyzed 103 manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024, yielding 412 firm-year observations selected through purposive sampling. Panel data regression with the Common Effect Model (CEM) was applied. The findings reveal that financial distress and CSR disclosure positively and significantly affect tax aggressiveness. Moreover, independent commissioners do not moderate the relationship between financial distress, CSR, and tax aggressiveness, suggesting that their role remains largely administrative rather than functioning as an effective corporate governance mechanism in tax oversight.
Revitalization of Pico-Hydro Pelton Turbines for Operation at Low Head: An Experimental Study and Efficiency Analysis Andi Saidah; Yudi Albari
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.1622

Abstract

The transition to clean energy in Indonesia by 2025 is a key issue in national energy policy, with a target renewable energy mix ranging from 17–20%, adjusted from the previous target of 23%. One energy source with development potential is the pico-hydro power generation system with a capacity below 5 kW, particularly for remote areas not yet connected to the main power grid. This study aims to design and experimentally test a modified Pelton turbine capable of operating effectively under low-head conditions (<10 m) with a relatively constant flow rate. The research variables include variations in water flow rate between 0.5–2.0 L/s, head in the range of 2–8 m, and changes in generator load. Turbine design development was carried out by modifying the nozzle, varying the runner diameter between 100–250 mm, adjusting the water jet angle, and altering the number of blades on the runner to achieve optimal performance. This study is expected to yield performance data on the hydraulic and mechanical efficiencies of the Pelton turbine under low-head conditions, with a target efficiency of over 50% and an output power of up to 5 kW. The findings of this study are expected to contribute scientifically to the development of small-scale water turbine technology and support the utilization of renewable energy for rural electrification, in line with Sustainable Development Goals (SDGs) 7 and 13.
Consumer Legal Protection Against Food Order Discrepancies on Digital Platforms Based on Electronic Agreements in Samarinda City Nur Paridah Mey Yulia; Asnawi Mubarok; Rio Arif Pratama
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.1623

Abstract

The development of information and communication technology in the digital era has brought fundamental changes in the patterns of economic interaction in society, especially in electronic-based trading activities (e-commerce). This is marked by the increasing use of digital platforms as transaction media, including in the online food ordering service sector. The purpose of this study is to analyze the legal status and force of electronic agreements in food ordering transactions on digital platforms in Samarinda City. To examine the form and division of responsibility of business actors and digital platform providers based on electronic agreements for consumer losses due to inconsistencies in food orders. This study uses an empirical legal research method with a sociological legal nature. In this study, an empirical approach is used to directly examine the practice of food ordering transactions through digital platforms in Samarinda City. The conclusion of this study is the position of electronic agreements in food ordering transactions on digital platforms regarding order inconsistencies is that electronic agreements have an important position in regulating the rights and obligations between consumers, platforms, and merchants. However, there are still shortcomings in consumer understanding of these electronic agreements. The form of responsibility of business actors and platforms for consumer losses due to inconsistencies in orders is that business actors and platforms have a responsibility to handle consumer complaints and provide solutions to inconsistencies in orders. However, there are still shortcomings in complaint handling, such as slow responses and inadequate compensation.
The Influence of Financial Literacy on Mitigating the Use of Paylater in the Student Environment (Case Study in the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus) Syarif Muhammad Ilham; Edi Saputra; Muhammad Khairul Anam
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.1624

Abstract

The rapid development of Buy Now Pay Later (BNPL) services as part of financial technology (fintech) innovation has provided greater convenience in digital transactions. However, it also increases financial risks when not accompanied by adequate financial literacy. This study aims to examine the effect of financial literacy, consisting of financial knowledge, financial attitude, financial behavior, and usage control, on the mitigation of Buy Now Pay Later (paylater) usage among students of the Diploma III Accounting Study Program at PSDKU Politeknik Negeri Pontianak, Sanggau Campus. This research employed a quantitative approach using a survey method. The sample was selected through purposive sampling, resulting in 22 respondents who had previously used pay later services out of a total population of 62 students. Data were collected using a Likert-scale questionnaire and analyzed with SPSS version 26 through descriptive analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination (R²) analysis. The findings indicate that all research instruments met the validity criteria, while most variables were found to be reliable. The partial test revealed that only the usage control variable had a positive and significant effect on the mitigation of pay later usage, whereas financial knowledge, financial attitude, and financial behavior did not have significant effects. Simultaneously, all independent variables significantly affected the mitigation of pay later usage, with an F-value of 10.288 and a significance level of 0.000. Furthermore, the coefficient of determination (R²) of 0.708 indicates that 70.8% of the variation in pay later usage mitigation can be explained by the variables included in the research model, while the remaining 29.2% is influenced by other factors outside the model. These findings suggest that students' ability to control their use of paylater services is the most influential factor in mitigating the financial risks associated with paylater usage.
Characteristics of Tonsil Patients Undergoing Surgical Procedures at Bhayangkara Hospital, Denpasar, January-June 2026 Ida Ayu Mirah Agung; Putu Febriyanti Yogiswara; Made Mega Febryanti
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.1626

Abstract

Tonsillitis is a common Ear, Nose, Throat, Head and Neck Surgery (ENT-BKL) disease that can develop into chronic tonsillitis, requiring operative measures such as tonsillectomy or adenotonsillectomy. The characteristics of patients undergoing surgical procedures need to be known as a basis for evaluating clinical services and management. This study describes the characteristics of tonsillitis patients undergoing surgical procedures at Bhayangkara Hospital, Denpasar, from January to June 2026. The study used a retrospective descriptive design utilizing secondary data from patient medical records. The sample was determined using consecutive sampling techniques according to inclusion and exclusion criteria. Analysis was conducted descriptively using frequency distribution and percentages. A total of 25 patients met the study criteria. Patients were predominantly male (56%), while women were 44%. The 3–20 year age group was the largest group diagnosed with chronic adenotonsillitis (36%) and chronic tonsillitis (36%). The 21–60 year age group was entirely diagnosed with chronic tonsillitis (28%). Tonsillectomy was performed in 64% of patients, while adenotonsillectomy was performed in 36% of patients based on clinical diagnosis. Patients were predominantly young, with a relatively balanced gender distribution. The choice of surgical procedure was based on the clinical diagnosis and age-specific tonsil and adenoid development.
Analysis of Fiqh Muamalah on the Discount Practice at Ibnu Ali Store, Pasean, and Its Implications for Potential Riba Riyanto Wijaya; Nurul Imamah
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.1629

Abstract

This study aims to analyze the discount practice at Ibnu Ali Store, Pasean, from the perspective of fiqh muamalah and to examine its implications regarding the potential existence of riba. This research employed an empirical legal research method with a qualitative approach. Primary data were collected through observations, interviews with the store owner, the storekeeper, and three consumers, as well as documentation. Secondary data were obtained from the Qur'an, Hadith, books on fiqh muamalah, the Compilation of Sharia Economic Law (KHES), Fatwas of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI), and relevant scientific journals. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that Ibnu Ali Store applies a buy one get one discount system to selected products, especially snacks and light foods, to attract consumers and increase sales. Consumers receive clear information about the promotion before completing the transaction. The findings indicate that the practice fulfills the essential elements of a valid sale contract in fiqh muamalah, including mutual consent, transparency, and certainty of the goods and prices. Furthermore, the study finds no indication of riba because the discount is not related to loan transactions, deferred payments, or unlawful additional benefits. The additional product is a promotional bonus voluntarily provided by the seller as part of the sales agreement. Therefore, the discount practice at Ibnu Ali Store is permissible under Islamic law, provided that it continues to uphold the principles of justice, honesty, transparency, and mutual consent in commercial transactions.
Implementation of the Murabahah Contract in Agricultural Capital Financing (MURNI): An Islamic Economic Law Analysis at KSPPS Nuri East Java, Pasean Branch, Pamekasan Uswatun Hasanah; Samheri
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.1631

Abstract

This study examines the implementation of the murabahah contract in the Agricultural Capital Financing (MURNI) product at KSPPS Nuri East Java, Pasean Branch, Pamekasan, and analyzes its conformity with the principles of Islamic Economic Law. This research employed an empirical legal research method using a qualitative approach. Primary data were obtained through interviews with the Sharia Supervisory Board and financing officers, while secondary data were collected from legislation, the Compilation of Islamic Economic Law (KHES), the Fatwa of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI), books, and relevant scientific journals. The findings reveal that the MURNI financing product is specifically designed to provide agricultural capital for farmers through a murabahah contract. The financing mechanism reflects the application of a sale and purchase contract rather than an interest-based lending system, thereby supporting productive economic activities in the agricultural sector. From the perspective of Islamic Economic Law, the implementation of the murabahah contract is generally consistent with the principles of Islamic commercial jurisprudence, particularly regarding the use of a sale-based financing scheme. Nevertheless, ensuring comprehensive sharia compliance requires consistent implementation of the essential elements and conditions of murabahah, including transparency in cost disclosure, agreed profit margins, legal certainty of the transaction object, and effective supervision by the Sharia Supervisory Board. Strengthening these aspects is essential to maintain the integrity of Islamic financing practices and to enhance public confidence in sharia-based agricultural financing.
Career Reorientation for Accounting Students in the Era of Artificial Intelligence Nur Fadilah Arsyad; Khalsja Oktaviani Kadir; Tia Latifa Suma; Savira Ramadhani Mokodongan
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.1633

Abstract

The rapid development of Artificial Intelligence (AI) is transforming the accounting profession and requires accounting students to develop competencies that meet future workplace demands. This study aims to examine students' perceptions of AI disruption, academic competency readiness, and career interest in the AI era. A qualitative descriptive approach was employed involving eight undergraduate accounting students from Universitas Negeri Gorontalo selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings reveal that students perceive AI as a tool for automating routine accounting tasks rather than replacing accountants. Although the curriculum provides adequate fundamental knowledge, it has not fully addressed current industry needs, encouraging students to pursue self-directed learning. Career interests remain focused on accounting professions while increasingly emphasizing digital competencies and technology-oriented accounting roles

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