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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,
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).
Articles 422 Documents
Design and Development of a Lecturer Research Information System at Politeknik LP3I Pekanbaru Desfita Eka Putri
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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Abstract

The development of information technology has a major impact on the speed and accuracy of data management in various fields, including lecturer research management. LP3I Pekanbaru Polytechnic experienced challenges in processing research data that were still manual and scattered, resulting in duplication of data, loss of research documents, and difficulty in monitoring research progress. This research aims to design and build an integrated, web-based, and Lecturer Research Information System that is able to support the efficient processing of research data. The research method used is Research and Development (R&D) with a Prototyping approach. The results of the research are in the form of an information system that includes research registration modules, fund submissions, progress monitoring, and publication of research results. The system also comes with a Use Case Diagram, Activity Diagram, and Sequence Diagram to support implementation. This system is expected to be able to improve the efficiency of lecturer research management and become an accurate and well-integrated research database.
The Effect Of Liquidity And Free Cash Flow On Company Dividend Policy (Study Of Food And Beverage Companies Listed On The Indonesia Stock Exchange 2022–2024) Aditya Rizqi Senoaji; Yusuf Hendrawanto; Aisha Maulidina Putri
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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This study aims to examine the effect of liquidity and free cash flow on dividend policy in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. This study employs a quantitative approach with an associative research design. The population consists of food and beverage companies listed on the IDX during the observation period, while the sample is selected using purposive sampling based on predetermined criteria. Secondary data are obtained from annual reports and audited financial statements published by the IDX and respective company websites. Liquidity is measured using the Current Ratio (CR), free cash flow is measured based on operating cash flow after capital expenditures, and dividend policy is measured using the Dividend Payout Ratio (DPR). The data are analyzed using descriptive statistics, classical assumption tests, and multiple linear regression, followed by t-tests, F-tests, and the coefficient of determination. The study is expected to provide empirical evidence regarding whether liquidity and free cash flow influence dividend policy, both partially and simultaneously. The findings are expected to contribute to the literature on corporate financial decision-making and provide practical insights for management and investors in evaluating dividend distribution decisions in the Indonesian food and beverage sector. Keywords: Liquidity, Free Cash Flow, Dividend Policy, Dividend Payout Ratio, Food and Beverage Companies, Indonesia Stock Exchange.
The Influence of Financial Literacy, Financial Management Behavior, and Financial Inclusion on the Financial Well-being of Fishermen in Semarang City Andriyan Eka Sapta; Humam Rosyadi; Rola Nurul Fajria; Awwal Abdillah Izzuddin
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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This study examines the effects of financial literacy, financial management behavior, and financial inclusion on the financial well-being of traditional fishermen in Semarang City. Using a quantitative causal-associative approach, data were collected from 100 fishermen selected through purposive sampling and analyzed using multiple linear regression. The results show that financial literacy (β = 0.287; p = 0.002), financial management behavior (β = 0.401; p = 0.000), and financial inclusion (β = 0.236; p = 0.010) each have a positive and significant effect on financial well-being. Simultaneously, the three variables significantly affect financial well-being (F = 45.218; p = 0.000), with an R² of 0.586, indicating that they explain 58.6% of its variation. The findings highlight the importance of strengthening financial knowledge, responsible financial management, and access to formal financial services to improve the financial well-being of traditional fishermen.
The Effect Of Digital Transformation And Audit Quality On Tax Avoidance In Manufacturing Companies Dhiva Fatiha Salsabil; Debora
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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This study aims to examine the effect of profitability, digital transformation, fixed asset intensity, leverage, audit committee, and audit quality on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Tax avoidance is proxied by the Effective Tax Rate (ETR). This study uses a quantitative approach with secondary data obtained from annual reports and audited financial statements. Samples were selected using purposive sampling, resulting in 142 companies with a total of 426 observations. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS Statistics 25. The results show that profitability has a positive effect on tax avoidance, whereas fixed asset intensity has a negative effect on tax avoidance. Digital transformation, leverage, audit committee, and audit quality have no effect on tax avoidance. These findings indicate that profitability and fixed asset intensity remain associated with tax avoidance practices in manufacturing companies
Peujamee SmartStay Digital Model: IoT Adoption for Halal Tourism Accommodation Transformation based on Local Wisdom Rizki Julia Utama; Ferdy Hidayatullah; Rahmat Alimin; Fira Julianda; Muhammad Rizki; Rizki Makhrifandi
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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Indonesia is one of the world’s most sought-after halal tourism destinations, with significant potential in the global Muslim travel market. According to the Global Muslim Travel Index (GMTI) 2024, Indonesia ranks first among halal tourism destinations, with Aceh as a prominent destination. However, limited service standardization, low technology adoption in local accommodations, and vulnerability to natural disasters constrain competitiveness, tourist experience, safety, and comfort. Meanwhile, Millennial and Gen-Z Muslim travelers increasingly demand self-service systems, smart in-room automation, and integrated services through a single digital platform. This study aims to design and validate the PeuJamee SmartStay Digital Model as a conceptual framework for local wisdom-based halal tourism accommodation in Aceh. Integrating Sharia principles, PeuJamee cultural values, and digital technology, the model seeks to enhance competitiveness, sustainability, and service readiness. Using a mixed-methods approach, the study develops a Cultural-Driven Smart Hospitality framework incorporating the Technology Acceptance Model (TAM) and Operational Mode (OM) theories. The targeted outputs are a conceptual PeuJamee-SmartStay Digital Framework and publications in reputable international journals, positioned at TRL 1–2.
Evaluation of the Effectiveness of the Cash-for-Work Program in Coastal Villages: A Case Study of Bheramari Nur Iam Ri’a; Lorensius Rian Lengi Dhae; Vinsensius Lau
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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The Village Cash-for-Work (PKTD) program is an independently managed empowerment initiative for low-income communities, aimed at creating jobs to alleviate unemployment and poverty in rural areas. This study evaluates the effectiveness of the cash-for-work program in a coastal village. A descriptive-qualitative research method was employed, utilizing observation, interviews, documentation, and focus group discussions (FGDs) to assess effectiveness and propose policy model recommendations. SWOT analysis was used to inform decision-making by considering the internal and external factors influencing the program's effectiveness. According to Budiani, the four indicators of effectiveness are target accuracy, program dissemination, program objectives, and program monitoring. The findings indicate that the PKTD program in Bheramari Village successfully met the indicators for program dissemination and sustainability. However, the indicators for target accuracy and program objectives were not adequately met; the program engaged only 26% of the local workforce predominantly skilled laborers and failed to address the coastal village's primary needs. Consequently, affirmative policy measures are required to increase worker participation, alongside the implementation of activities tailored to local needs through an assessment of the area's specific characteristics.
The Influence of Social Media on the Decision to Choose a Course and Training Institution with Word of Mouth Mediation and Trust at Amerta Bakti College in Denpasar Made Sumerte; I Komang Candra Dewi; Dewa Ayu Diyah Sri Widari
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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The development of social media has transformed how people obtain information and make decisions, including when selecting course and training institutions. This study aims to analyze the effects of social media on word of mouth, trust, and students’ decisions to choose a course and training institution, as well as the effects of word of mouth and trust on decision-making and their mediating roles. A quantitative approach was employed using descriptive and associative analysis. The population consisted of 70 active students at Amerta Bakti College in Denpasar, all of whom were selected through a census method. Data were collected using questionnaires and analyzed with SmartPLS through outer model, inner model, and hypothesis testing. The results show that social media has a positive and significant effect on word of mouth, trust, and students’ decisions. Word of mouth and trust also positively and significantly influence students’ decisions. Furthermore, both variables significantly mediate the relationship between social media and students’ decisions to choose a course and training institution. These findings highlight the importance of social media, trust, and positive word of mouth in attracting prospective students.
The Effects of Motivation and the Work Environment on the Job Performance of Generation Z Employees in Parepare City Fatmala; Andi Nurhayati Zainuddin; Ibrahim
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
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Employee performance among Generation Z has become an important issue due to their distinct characteristics and work expectations compared to previous generations. This study aims to analyze the influence of motivation and the work environment on the performance of Generation Z employees in Parepare City. The study employed a mixed-methods approach involving 150 respondents selected through purposive sampling. Quantitative data were collected using questionnaires and analyzed through multiple linear regression with the assistance of SPSS, while qualitative data were obtained through interviews to support and enrich the quantitative findings. The results indicate that both motivation and the work environment have a positive and statistically significant effect on employee performance, both partially and simultaneously (p < 0.001). The Adjusted R Square value of 0.496 indicates that these two variables explain 49.6% of the variation in the performance of Generation Z employees, while the remaining 50.4% is influenced by other factors outside the research model. These findings highlight that enhancing employee motivation and creating a supportive work environment are essential factors in improving the performance of Generation Z employees in Parepare City.
Green Accounting And Social Development Goals (Sdg’s): Kitchenham Systematic Literature Review (SLR) Approach Ravika Mutiara Savitrah; Makkiyah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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The rapid development of the industry will be followed by various haunting social impacts. Currently, environmental issues that cause climate change are a major challenge that needs to be addressed systemically. This is what encourages the emergence of a new paradigm in accounting known as green accounting (GA). The concept of GA emphasizes every company to not only be profit-oriented but also must prioritize the balance of the triple bottom line, namely profit, people, planet. The emergence of GA is in line with the goals of the social development goals (SDG's), namely the global sustainable development agenda to realize the welfare of society by prioritizing the preservation of the earth, in this case the environment. This research aims to provide an overview of the development and application of GA in companies and explain how GA contributes to realizing the goals of the SDG's. This research is a qualitative study using the kitchenham systematic literature review (SLR) approach where the literature used comes from Scopus indexed articles from 2017-2023 obtained through google scholar, science direct, emerald, springer, Scopus, and so on. The literature was selected by entering several keywords that have been determined by the researcher. Based on the results of the systematic literature review that has been carried out, the concept of GA has developed in various types of applications in various industries. Familiar types of GA applications are CSR implementation, CSR reporting, and sustainability reporting. In addition, currently, the application of GA is starting to develop more specifically reporting carbon gas emissions and the greenhouse effect in certain industries. In addition to contributing to accelerating the achievement of the SDG's program, various forms of GA implementation also have a positive impact on the company's financial performance
From Voluntary Reporting to Climate Accountability: A Systematic Literature Review of Greenhouse Gas Disclosure Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Edy Firza; Devi Febrianti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
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This study aims to examine the paradigm shift in greenhouse gas (GHG) disclosure over the past decade and map emerging research trends, antecedents of GHG disclosure, theoretical perspectives, and future research agendas. Design/Methodology: This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were obtained from the Scopus database for the period 2015–2025, resulting in 143 articles, of which 50 articles met the inclusion criteria after screening and were analyzed using a thematic approach. Result: The findings indicate a shift in GHG disclosure over the past decade, from practices that were initially predominantly voluntary toward increasingly mandatory reporting. The review also shows that the quality and quantity of GHG disclosure are influenced by several key factors, including national regulations, external pressures, good corporate governance, industry type, and the geographical location in which companies operate. Legitimacy theory, agency theory, and corporate governance theory provide important theoretical foundations for explaining transparent GHG disclosure practices. This review further identifies future research agendas, particularly strengthening research in developing-country contexts, examining the relationship between climate-related regulations or policies and GHG disclosure practices, and encouraging GHG information to be presented in quantitative, measurable, and standardized forms in accordance with GHG reporting standards.