cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tamrin Fathoni
Contact Email
yoan85538@gmail.com
Phone
+6285233089864
Journal Mail Official
tam2fiana@gmail.com
Editorial Address
Jl. H. Agus Salim No.RT/RW 001/001, Simo, Bediwetan, Kec. Bungkal, Kabupaten Ponorogo, Jawa Timur 63462
Location
Kab. probolinggo,
Jawa timur
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
 30   31   32   33   34 
Local Election Integrity in the Digital Era and the Role of Witnesses Election Participants in Regional and Legislative Elections Saipul Saipul; Yunizir Yunizir; Merita Auli; Khairunnisa Khairunnisa
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.1794

Abstract

General elections are the primary instrument for realizing popular sovereignty and constitutional democracy in Indonesia. Elections, both regional head elections (Pilkada) and legislative elections (Pileg), require integrity assurance to ensure that the election results truly reflect the will of the people. This study aims to analyze the role of digital literacy and reporting-based election participant witnesses in maintaining the integrity of the results of the regional head elections (Pilkada) and legislative elections (Pileg) at the local level, as well as to examine the effectiveness of digital technology integration in increasing election transparency and accountability. The results show that 82% of respondents believe digital technology improves the effectiveness of election supervision, 79% stated that the digital reporting system increases the transparency of election results, and 74% believe that digital documentation can reduce the potential for data manipulation at the polling station (TPS) level. The level of digital literacy of witnesses is in the moderate to high category, with 41% of respondents having high digital skills. The use of digital technology also speeds up the process of reporting violations by up to 45% compared to manual methods. However, the implementation of digital-based election supervision still faces various challenges, including the spread of political disinformation and hoaxes found by 63% of respondents, limited digital information verification capabilities (58%), and internet infrastructure constraints in several rural areas (29%).
Evaluation Of E-Filling Information System Performance at KPP Pratama Kendari Using COBIT 5.0 Framework Sriayu Pracita; Fahmi Sahlan
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.1796

Abstract

This study aims to evaluate the performance of the E-Filing information system at the Pratama Kendari Tax Office (KPP Pratama Kendari) using the COBIT 5.0 framework approach, and to identify weaknesses, risks, and recommendations for improving system efficiency and reliability. This research employs a qualitative-quantitative analysis approach. Data collection was conducted through in-depth interviews with stakeholders at KPP Pratama Kendari, non-participant observation, Focus Group Discussion (FGD) with experts in taxation and information systems, and surveys of 15 respondents from 2 divisions. Data analysis used the COBIT 5.0 framework, including mapping Enterprise Goals to IT Related Goals and subsequently to COBIT 5.0 Processes, as well as measuring maturity levels using indices 0–5. This research comprehensively applies the COBIT 5.0 Framework in the context of local tax institutions, specifically KPP Pratama Kendari, which has not been extensively explored in previous studies. This research also identifies the readiness of KPP Pratama Kendari in facing the transition from E-Filing to the Coretax DJP system starting in 2026. The research is limited to KPP Pratama Kendari and the 2024 period. Recommendations for improvement are provided in three timeframes: short-term (infrastructure capacity and helpdesk services), medium-term (information security policy development and regular security audits), and long-term (system integration and HR capability enhancement). This research contributes to the development of tax information system policies in the Coretax era.
Analysis of the Constitutional Court’s the Judge's Decision Ratio in Interpreting the Meaning of Riots (in Constitutional Court Decision No. 115/PUU-XXII/2024) Ahmad Saifuddin
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.v4i02.1799

Abstract

This study examines Constitutional Court Decision Number 115/PUU-XXII/2024 regarding the interpretation of the term "riot" (kerusuhan) in Article 28 paragraph (3) and Article 45A paragraph (3) of the ITE Law. Previously, the ambiguity of this phrase often led to the criminalization of public criticism on digital platforms. The researcher employs a normative-juridical method, utilizing statutory and case-based approaches to analyze the Constitutional Court judges' "ratio decidendi". The findings indicate that the Court now restricts the meaning of "riot" strictly to public disturbances in the physical realm, rather than mere heated exchanges of opinion in cyberspace. The Court based its ruling on the principle of legality (lex certa) and the protection of freedom of expression in accordance with ICCPR standards. This decision effectively prevents the over-criminalization of public opinion. The study contributes an analytical framework for law enforcement officials and legislators to address the vague, "elastic" clauses of the ITE Law. Furthermore, it expands the academic discourse regarding the boundaries of criminal law interpretation within Indonesia's cyberspace.
Environmental Mechanisms and Corporate Values: The Role of Size Moderation in Indonesian High-Profile Companies Rifa Maulina Syaharani; Edy Anan
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.1808

Abstract

This study aims to analyze the influence of green accounting, carbon emission disclosure, and carbon tax on company value and test the role of company size as a moderation variable in high-profile companies listed on the Indonesia Stock Exchange. The study used a quantitative approach with balanced panel data covering 10 companies in the consumer non-cyclicals, basic materials, industrials, and energy sectors during the period 2020–2024 (50 company-year observations). Company value is measured using Tobin's Q, green accounting is proxied through the ratio of environmental costs to revenue, carbon emissions disclosure through emission intensity, carbon tax through the ratio of carbon cost exposure to revenue, while company size is measured using the natural logarithm of total assets. Debt to Equity Ratio and Return on Assets are used as control variables. The analysis was carried out using the Random Effect Model on EViews 12 after going through the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that green accounting and carbon emission disclosure do not have a significant effect on the company's value at a significance level of 5%, while the carbon tax has a marginally negative effect at the level of 10%. Moderation testing shows that company size significantly moderates the relationship between green accounting, carbon emissions disclosure, and carbon taxes on company value. The entire interaction coefficient has the opposite direction to the main coefficient, indicating that the larger the size of the company, the weaker the influence of environmental information on the company's value. In addition, the Adjusted R² value increased from 9.58% to 55.15% after including the moderation variable, indicating an improvement in the model's ability to explain variations in the company's value. This study expands the environmental accounting literature by showing that company size is not just a control variable, but a contextual factor that determines how the market responds to environmental information. These findings provide implications for companies to substantively improve the quality of environmental reporting, for investors to consider company size in investment decision-making, and for regulators to develop more uniform sustainability reporting standards.
The Effect of the Perception of Fast Fashion Issues on H&M's Brand Image on H&M Social Media Followers Eni Saeni; RR Roosita Cindrakasih; Priandono Kusumo
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.1809

Abstract

The growth of the fast fashion industry has accelerated clothing production and consumption, while also generating environmental concerns such as increasing textile waste, intensive resource use, pollution, and overconsumption. These issues are increasingly discussed on social media and may influence public perceptions of brands associated with fast fashion, including H&M. This study aims to examine the influence of perceptions of fast fashion issues on H&M brand image among H&M social media followers. The study employed a quantitative approach using a survey method. The respondents consisted of 110 individuals who met the research criteria: they knew H&M, had purchased and/or used H&M products, and had received information about fast fashion. Data were collected through a Likert-scale questionnaire and analyzed using descriptive analysis, validity testing, reliability testing, simple linear regression, and a t-test. The results indicate that the research instruments demonstrated very high reliability. The regression analysis produced a coefficient of determination (R²) of 0.518, indicating that perceptions of fast fashion issues explained 51.8% of the variance in H&M brand image. The hypothesis test yielded a significance value of < 0.001, indicating a significant influence between perceptions of fast fashion issues and H&M brand image. These findings suggest that environmental issues associated with fast fashion are among the factors that should be considered in shaping brand image in the digital public sphere.
The Role of Job Satisfaction in Mediating the Influence of Compensation Fairness and Career Opportunities on Nurse Turnover Intentions Herianto
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.1810

Abstract

KSI Hospital, Kedonganan, Bali, experienced a nurse turnover rate of 13.6% (2023–2025), with a predominance of junior nurses (62.6%), indicating a systemic brain drain. This study aimed to analyze the mediating role of job satisfaction in the influence of compensation justice and career opportunities on nurse turnover intention. A quantitative causal approach with a cross-sectional design was employed. The entire population of nurses (n=75) was selected as the saturated sample. Data were collected using a 5-point Likert scale questionnaire (53 items) and analyzed using SEM-PLS with SmartPLS 4.0. The results showed that compensation justice had a significant positive effect on job satisfaction (β=0.311) and a significant negative effect on turnover intention (β=-0.513). Career opportunities had a significant positive effect on job satisfaction (β=0.664). Two major findings emerged: (1) career opportunities had a significant positive effect on turnover intention (β=0.163); and (2) job satisfaction also had a significant positive effect on turnover intention (β=0.104), which is contrary to general theory. Job satisfaction only partially mediated the effect of compensation justice, while it did not mediate the effect of career opportunities. The model explained only 12.9% of the variance in turnover intention (R²=0.129). The implication of these findings is that compensation justice remains the strongest protective factor, whereas career opportunities, if not accompanied by targeted retention strategies, paradoxically risk increasing the intention to leave. Hospital management should improve the remuneration system and develop more structured retention programs, rather than relying solely on enhancing job satisfaction.
Reconstruction of the Standards for Assessing the Probative Value of Electronic Evidence in the Indonesian Criminal Justice System: A Cyberlaw Perspective Adrian Bima Putra
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.v4i01.1834

Abstract

The rapid development of information technology has transformed the evidentiary system within Indonesia's criminal justice process. Although electronic information and electronic documents have been recognized as legal evidence under Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 on Electronic Information and Transactions, there remains no comprehensive legal standard governing the assessment of their evidentiary value. This condition has created legal uncertainty regarding authenticity, integrity, reliability of electronic systems, chain of custody, and digital forensic verification. This research aims to analyze the legal framework governing electronic evidence in Indonesia and to formulate a reconstruction model for assessing the evidentiary strength of electronic evidence from a cyber law perspective. The study employs normative legal research using statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively through descriptive-analytical methods. The findings reveal that the current legal framework remains fragmented and lacks comprehensive standards for evaluating electronic evidence. Consequently, this study proposes a reconstruction model consisting of five principal indicators: authenticity, integrity, reliability of electronic systems, chain of custody, and digital forensic verification. This model is expected to serve as a conceptual basis for reforming Indonesia's criminal procedural law in order to enhance legal certainty, justice, and the effectiveness of evidence assessment in technology-based criminal cases.
Structured Collaborative Active Learning in Accounting Standards Instruction: Evidence from a Pre-Experimental Study Septi Nurmalita; Dwi Handarini; Eka Septariana Puspa; Surya Anugrah; indy Permata Suyono; Rindi Lestari Suci Sofiyana
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.v4i02.1733

Abstract

This study investigates the effectiveness of the Card Exchange and Knowledge Tour, a structured collaborative active learning protocol, in improving conceptual understanding of Indonesian Financial Accounting Standards (PSAK) among undergraduate accounting students at a public university in Indonesia. Using a pre-experimental one-group pretest–posttest design involving 29 matched pairs, raw Google Form response data were independently cleaned, scored, and analyzed using paired-samples t-tests, Wilcoxon signed-rank tests, and effect size estimation, while proportion-correct metrics ensured comparability across a 12-item pre-test and an 18-item post-test. The findings indicate that students' scores improved significantly from 73.3% to 82.0% [t(28) = 2.924, p = .007; W = 63.5, p = .013], with a medium effect size (Cohen's d = 0.543; r = 0.460), exceeding typical benchmarks for single-session active learning interventions. Students also demonstrated significant improvements in learning confidence (p < .001) and perceived ability to apply accounting standards (p = .008), while the perception instruments exhibited strong internal consistency (α = .785–.862). Theoretically, the protocol simultaneously activates social constructivism, retrieval practice, and peer instruction, generating synergistic learning gains without requiring technological mediation. Practically, it provides accounting educators with an accessible, evidence-based alternative to technology-dependent instructional approaches, making it particularly suitable for institutions with limited digital infrastructure. The novelty of this study lies in integrating card-based learning, structured station rotation, and reciprocal peer questioning into a single theoretically grounded, multi-mechanism instructional protocol, an approach that has not previously been empirically examined in accounting standards instruction, particularly within the context of Indonesian PSAK education.
Implementation of the Electronic Attendance System as an Instrument for Enforcing Civil Servant Discipline Based on Government Regulation Number 94 of 2021 Muhamad Abil Rachman; Andari Yurikosari
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.v4i02.1781

Abstract

The implementation of an electronic attendance system is part of the digital transformation in Civil Service management aimed at improving Civil Servant (PNS) discipline. This study aims to analyze the implementation of the electronic attendance system as an instrument for enforcing civil servant discipline based on Government Regulation Number 94 of 2021 at the Sukabumi Class I Non-TPI Immigration Office and identify efforts made to overcome obstacles to its implementation. This study uses a normative legal research method with a statute approach, supported by literature studies and interviews as supplementary data. The results show that the implementation of the electronic attendance system through the STAR ASN application has supported improved employee discipline, particularly in compliance with working hours, transparency of attendance data, and effective supervision. However, its implementation still faces obstacles such as internet network disruptions, application system constraints, and limited supporting facilities. To address these issues, the Sukabumi Class I Non-TPI Immigration Office coordinates with application administrators, implements an attendance verification mechanism when system disruptions occur, and strengthens internal guidance and supervision. Thus, the electronic attendance system has become an effective instrument in supporting the enforcement of civil servant discipline in accordance with the provisions of Government Regulation Number 94 of 2021.
Marketing Strategy Analysis Of Seri Kuala Lobam Fashion Center Sme: An Stp And Business Model Canvas Approach Renniwaty Siringoringo; Cosmas Eko Suharyanto; Heryenzus; Suali; Jonmaianto Sihombing
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.v4i02.1791

Abstract

Abstract The Seri Kuala Lobam Fashion Centre SME is a strategic initiative established by the Bintan Regency Government to integrate 72 garment manufacturing small and medium-sized enterprises (SMEs) into a collaborative production cluster utilizing computerized embroidery and digital printing technology. This study aims to formulate and analyze a comprehensive marketing strategy by integrating the Segmenting, Targeting, Positioning (STP) framework with the Business Model Canvas (BMC) to develop a holistic business model architecture. A qualitative descriptive-analytical approach was employed using primary data collected through field observations, focus group discussions, and a survey involving 60 business-to-business (B2B) institutional respondents in the Batam–Bintan–Karimun region, complemented by secondary data obtained from the Central Statistics Agency and relevant institutional documents. The findings reveal that the manufacturing and shipbuilding industries constitute the primary target markets, with potential annual demand for workwear (wearpacks) exceeding 20,000 units, while the government and education sectors provide additional opportunities for large-scale production. SWOT analysis indicates a significant gap between existing production capacity and market demand, alongside dependence on externally sourced raw materials as a key structural weakness. Furthermore, the Business Model Canvas demonstrates that the Center’s competitive advantage is built upon three core value propositions: production precision through advanced technology, logistical cost efficiency resulting from its strategic location near industrial estates, and its contribution to local economic empowerment. Nevertheless, improvements in cost structure management and customer relationship development remain essential to achieve long-term business sustainability. The study concludes that integrating the STP and BMC frameworks provides a complementary strategic approach, with STP defining market direction and BMC translating these strategic decisions into an actionable business model. This research offers a novel contribution by presenting the first integrated application of the STP and Business Model Canvas frameworks for developing marketing strategies for SMEs in the Riau Islands.

Page 32 of 34 | Total Record : 332

 30   31   32   33   34 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA) Vol. 3 No. 02 (2025): Journal of Creative Power and Ambition (JCPA) Vol. 3 No. 1 (2025): Journal of Creative Power and Ambition (JCPA) Vol. 2 No. 02 (2024): Journal of Creative Power and Ambition (JCPA) Vol. 2 No. 01 (2024): Journal of Creative Power and Ambition (JCPA) Vol. 1 No. 02 (2023): Journal of Creative Power and Ambition (JCPA) Vol. 1 No. 01 (2023): Journal of Creative Power and Ambition (JCPA) technological innovation