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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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Understanding of Islamic Working Capital among MSMEs and Its Impact on Micro-Business Growth (Case Study of Muaro Jambi MSMEs) Muhamad Rasyid Rahmatullah; A. Yuli Tauvani; Salmia; Mohd. Haramen; Ahabbi Rahman; Lisda Ariany
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.1706

Abstract

This study aims to examine the level of understanding of Islamic working capital among Micro, Small, and Medium Enterprises (MSMEs) and to analyze its impact on the growth of micro-businesses in Muaro Jambi Regency. Islamic working capital refers to the management of short-term business finances based on Sharia principles, emphasizing fairness, transparency, risk sharing, and the prohibition of interest-based transactions. A quantitative research approach with a case study design was employed. Data were collected through structured questionnaires distributed to MSME owners selected using purposive sampling. The variables measured included the understanding of Islamic working capital as the independent variable and micro-business growth as the dependent variable. The collected data were analyzed using descriptive statistics and simple linear regression with the assistance of SPSS version 27. The findings indicate that MSME owners generally demonstrate a moderate level of understanding of Islamic working capital, with stronger knowledge observed among entrepreneurs who have participated in financial literacy programs or utilized Islamic financial services. Furthermore, the study reveals that understanding Islamic working capital has a positive and significant effect on micro-business growth by improving financial management practices, enhancing access to Sharia-compliant financing, strengthening business resilience, and promoting sustainable business development. Entrepreneurs with greater Islamic financial literacy tend to manage working capital more efficiently, make better financial decisions, and achieve higher levels of business performance. These findings highlight the importance of strengthening Islamic financial literacy through collaborative efforts involving government institutions, Islamic financial institutions, universities, and MSME development agencies. The study contributes to the literature on Islamic financial management by providing empirical evidence that understanding Islamic working capital is an important strategic factor in supporting the sustainable growth of MSMEs and promoting inclusive economic development in Indonesia.
Institutional Perspectives On Intangible Assets In Performance Measurement: Toward A Conceptual Framework Of Value Creation Dwi Cahya Widiyanata; Endah Wulan Safitri
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.1707

Abstract

This study aims to develop a conceptual framework for measuring organizational performance by integrating institutional theory with the management of intangible assets. Traditional performance measurement systems primarily emphasize financial indicators and often fail to capture the strategic value created through knowledge, organizational culture, innovation, human capital, and stakeholder relationships. Using a qualitative conceptual approach based on an extensive review of the literature, this study synthesizes previous theoretical and empirical findings to explain how institutional pressures influence the recognition, management, and utilization of intangible assets in organizational value creation. The proposed framework highlights the interaction between institutional environments, organizational capabilities, and intangible resources as determinants of sustainable organizational performance. The model also emphasizes that legitimacy, governance, and strategic alignment strengthen the contribution of intangible assets to long-term competitiveness. This conceptual framework offers theoretical implications for extending institutional theory in performance measurement and provides practical guidance for organizations seeking to improve strategic decision-making through more comprehensive and value-oriented performance evaluation systems.
Analysis of Potential Financial Distress Using the Altman Z-Score Method in the Property Sector Affected by High Interest Rates (Case Study: PT Lippo Karawaci Tbk Period 2023–2025) Bella Putrie Nindyawan
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.1708

Abstract

The tight monetary policy characterized by higher-for-longer interest rates during the 2023–2025 period poses a severe challenge to the capital-intensive property industry. This study aims to measure and analyze the potential of financial distress at PT Lippo Karawaci Tbk as an impact of these macroeconomic fluctuations. The research method employed is descriptive quantitative with a single case study design utilizing secondary data from audited financial statements for the 2023–2025 period. The corporate financial health was calculated using the Modified Altman Z-Score model through four variable components (X₁, X₂, X₃, X₄). The calculation results reveal that LPKR consistently remained in the Safe Zone, generating a Z-score of 2.985 in 2023, jumping to 4.976 in 2024, and reaching 5.423 in 2025, which comfortably exceeds the minimum critical threshold of Z > 2.90. Despite extreme contractive pressure on pure operating asset productivity driven by shrinking residential sales margins, corporate financial stability was salvaged by a drastic reinforcement in its capital structure and a radical reversal of retained earnings from deficit to surplus. This exponential financial leap was triggered by managerial strategic agility through the divestment of shares in its healthcare subsidiary, Siloam Hospitals, to settle its foreign currency-denominated senior notes. The research implications confirm that portfolio diversification and disciplined debt restructuring effectively act as a natural resilience in mitigating bankruptcy risks amidst external monetary crises
Building Employee Work Effectiveness Through Competence And Communication: A Study Of Cv Sejahtera Sukses Gemilang Medan Candra; Clarrissa Winata; Calista
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.1709

Abstract

Employee work effectiveness is a key factor in achieving organizational goals. Work effectiveness is influenced by several factors, particularly competence and communication. This study aims to examine the effect of competence and communication on employee work effectiveness at CV Sejahtera Sukses Gemilang Medan. A quantitative approach with a survey method was employed. The population consisted of 59 employees, all of whom were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with IBM SPSS Statistics. The results indicate that competence has a positive and significant effect on employee work effectiveness. Communication also has a positive and significant effect and is the most dominant variable influencing work effectiveness. Simultaneously, competence and communication significantly affect employee work effectiveness, with a coefficient of determination (R²) of 97.9%, indicating that most of the variation in work effectiveness is explained by these two variables. The findings highlight that improving employee competence supported by effective organizational communication is essential for enhancing work effectiveness and achieving organizational objectives
Application Of Accounting System As A Form Of Internal Control In Employee Payroll At PT Andika Pratama Abadi Diana Afriani; Denny Salim; Stefvy
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.1710

Abstract

This research was conducted at PT Andika Pratama Abadi. The purpose of this research is to determine the effectiveness of internal control activities in the payroll cycle at PT. Andika Pratama Abadi. This type of research is descriptive research by analyzing the elements of internal control at PT Andika Pratama Abadi, such as the control activities of the payroll system, and compare the company's payroll system with an appropriate payroll system. The data collected is secondary data, including the payroll system and other information from the company related to this research. The results show that the analysis of the payroll accounting system at PT. Andika Pratama Abadi indicates significant internal control weaknesses that hinder the efficiency and reliability of the payroll process. There is a lack of proper separation of duties, which increases the risk of errors and fraudulent activities. The manual process is prone to human error. Manual data entry can lead to errors, omissions, or deliberate manipulation of data. The lack of verification can result in undetected errors or fraud. There appears to be no clear authorization control. Handling of physical documents poses a risk if not properly secured
Auditor Independence and Its Influence on Accounting Behavior: A Systematic Literature Review Wan Fachruddin; Haflah Furqan
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.1711

Abstract

Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic Literature Review approach guided by the PRISMA reporting framework, this study thoroughly examines 30 reputable scientific articles indexed in the Scopus database, published within the last five years (2021–2026). The search strategy employed the keywords 'auditor independence', 'accounting behavior', 'earnings management', and 'reporting quality' combined with Boolean operators. The main findings indicate that the relationship between auditor independence and accounting behavior is complex; independence does not exert a single linear effect but is strongly shaped by critical mediating and moderating variables, including audit tenure, audit fees, client pressure, firm ethical culture, and auditor gender diversity. This synthesis reveals patterns of consensus and theoretical debate regarding the effectiveness of oversight mechanisms. The article contributes theoretically by enriching the discourse on audit ethics and offers practical guidance for regulators in formulating more adaptive supervisory policies, as well as serving as a strategic reference for auditors seeking to enhance professionalism and objectivity amid the complexities of modern business.
Work-Life Balance and Time Flexibility of Female Employees in the Home Industry: A Systematic Literature Review Telly Pauline Ulviana Siwi; Debi Septiani; Yike Diana Putri; Agung Indriansyah
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.1712

Abstract

Home-based food industries, such as the traditional "kentang mustofa" processing business, represent a labor-intensive micro-enterprise subsector predominantly staffed by women who bear a dual role as production workers and household managers. This condition creates the potential for role conflict that may reduce work focus and productivity. This study aims to map research trends, synthesize the literature consensus on the effect of Work-Life Balance (WLB) on productivity, and examine how time flexibility affects the daily productivity of women workers in the informal sector, using a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework. Searches across Google Scholar, Garuda, DOAJ, ScienceDirect, Scopus, and Emerald yielded 20 eligible articles from 346 initial records. The synthesis indicates that WLB is consistently and positively associated with employee productivity and performance, although the strength of this relationship is moderated by sector, gender, and job hierarchy. Time flexibility helps informal-sector women reduce role conflict and maintain production stability, yet unstructured flexibility risks lowering output in daily-target-based industries. The study recommends an adaptive time-management model based on task rotation and flexible work blocks for food-based micro-enterprises as a strategy to balance productivity and the well-being of women workers
The Role of Statistical Concepts in the Development of Artificial Intelligence for Auditing: A Systematic Literature Review Nibrisatul Hana; Shofyan Hadi; Lintang Budiarti; Yayan Ananto; Naufal Nasrullah
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.1713

Abstract

Artificial Intelligence (AI) has increasingly been adopted in auditing, however the role of statistical methods in improving AI performance and reliability remains fragmented. This study aims to systematically identify, review, and synthesize the role of statistical concepts in AI development for auditing, including their implementation, benefits, challenges, and future directions. A Systematic Literature Review (SLR) following the PRISMA framework was conducted on 149 studies published between 2017 and 2026 from Google Scholar, Scopus, and SciSpace. The findings reveal a significant increase in AI auditing research since 2023. Regression analysis, hypothesis testing, and Bayesian inference are the most frequently applied statistical methods, supporting fraud detection, risk assessment, audit sampling, anomaly detection, and model validation. Integrating statistical methods with AI improves prediction accuracy, interpretability, transparency, and audit quality. However, challenges remain regarding data quality, model interpretability, auditor competency, and AI governance. Future research should prioritize hybrid AI-statistical models, Explainable AI, and adaptive Bayesian approaches to enhance trustworthy data-driven auditing
The Effect of Sales Growth and Asset Turnover on the Profitability of Agricultural and Fisheries Sector Companies Listed on the Indonesia Stock Exchange Muh Rifai Arsyad; Haprila Putri Giantama; Abdur Rahman Hakim; Devita Aristya Sri Widya; Rahmi Aurya Bella; Windar Hidayati Lubis
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.1714

Abstract

This study aims to examine the effect of Sales Growth and Total Asset Turnover on the profitability of agricultural and fisheries sector companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative research approach using secondary data obtained from the annual financial reports of 20 companies during the 2024–2025 period, resulting in 40 observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. Prior to hypothesis testing, descriptive statistics and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, were conducted to ensure the validity of the regression model. The results indicate that Sales Growth has a positive and statistically significant effect on profitability (β = 0.465; p < 0.001), while Total Asset Turnover also has a positive and statistically significant effect on profitability (β = 6.672; p< 0.001). Simultaneously, both independent variables significantly affect profitability (F = 63.758; p < 0.001). Furthermore, the coefficient of determination (R² = 0.775) shows that 77.5% of the variation in profitability can be explained by Sales Growth and Total Asset Turnover, while the remaining 22.5% is explained by other factors outside the model. These findings imply that improving sales performance and enhancing asset utilization efficiency are important strategies for increasing corporate profitability in the agricultural and fisheries sector.
Analysis of Legal Protection Regarding the Fulfillment of Copyright Owners' Royalty Rights Amelia Anggriany Siswoyo; Dwi Sartika Paramyta; M. Rohmidhi Srikusuma; G.P. Raiwella; Yuli Grace
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.1731

Abstract

Legal protection for the fulfillment of royalty rights is an important part in guaranteeing the economic rights of creators and/or copyright holders for the commercial use of works. Although Indonesia has Law Number 28 of 2014 concerning Copyright, Government Regulation Number 56 of 2021 concerning Management of Song and/or Music Copyright Royalties, and Regulation of the Minister of Law Number 27 of 2025, the implementation of the fulfillment of royalty rights still faces various obstacles, such as the less than optimal transparency of royalty management, weak coordination between the Collective Management Institution (LMK) and the National Collective Management Institution (LMKN), inaccurate data collection systems for the use of works, and low compliance of commercial users in fulfilling royalty payment obligations. This study aims to analyze the forms of legal protection for the fulfillment of royalty rights, the mechanism for withdrawal, collection, and distribution of royalties, as well as obstacles and efforts to optimize legal protection so that the fulfillment of royalty rights can be implemented effectively. The study uses a normative legal research method with a statutory and conceptual approach, through a literature study of primary, secondary, and tertiary legal materials analyzed descriptively and qualitatively. The research results indicate that normatively, regulations regarding royalty protection have provided legal certainty through preventive and repressive measures. However, the effectiveness of their implementation is still influenced by the quality of institutional governance, transparency of royalty distribution, integration of song usage data systems, and the level of public legal awareness. Therefore, strengthening inter-institutional coordination, digitizing the royalty management system, increasing transparency and accountability, and ongoing outreach are needed to achieve effective, transparent, and equitable legal protection for creators and copyright holders.

Page 27 of 34 | Total Record : 332

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