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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 515 Documents
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The Utilitarian Construction: A Reflection on the Formation of the Logistics Sector SOE Holding Company Muafasaid Ramadhan
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.2153

Abstract

This study analyzes the application of utilitarianism as a philosophical foundation in the establishment of a State-Owned Enterprises (SOE) holding company in Indonesia’s logistics sector, with PT Pos Indonesia (Persero) as the parent company. This policy is based on Law Number 1 of 2025 concerning SOEs, which authorizes the state to establish operational holdings to enhance efficiency and national economic utility. Using the legal philosophy approach of utilitarianism developed by Jeremy Bentham and John Stuart Mill, this study highlights how the restructuring of SOEs is directed toward achieving The Greatest Happiness of The Greatest Number, namely the greatest benefit for society.
AN ANALYSIS OF THE APPLICATION OF THE ALTMAN Z-SCORE AND ZMIJEWSKI MODELS IN MEASURING THE POTENTIAL FOR FINANCIAL DISTRESS IN STATE-OWNED CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (PRE- AND POST-COVID-19): ANALISIS PENERAPAN MODEL ALTMAN Z-SCORE DAN ZMIJEWSKI DALAM MENGUKUR POTENSI FINANCIAL DISTRESS PADA PERUSAHAAN KONSTRUKSI BUMN YANG TERDAFTAR DI BEI (PRA & PASCA COVID) Annas Rahmat Ramadhani; Ikhwan Septian Effendi
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.2159

Abstract

State-owned enterprises (SOEs) in the construction sector are characterized by capital-intensive operations, project-based activities, and substantial financing requirements, making them vulnerable to financial distress when project cash flows weaken. This study aims to analyze the potential for financial distress at PT Adhi Karya (Persero) Tbk., PT Waskita Karya (Persero) Tbk., PT Wijaya Karya (Persero) Tbk., and PT Pembangunan Perumahan (Persero) Tbk. over the 2017–2024 period using the Modified Altman Z-Score and Zmijewski X-Score models. It also seeks to describe the dynamics of the scores over time and verify differences in scores across the pre-pandemic, pandemic, and post-pandemic periods of COVID-19. This study employs a quantitative descriptive and comparative approach using secondary data obtained from annual financial statements. The analysis involves calculating the financial ratios underlying both models, classifying the resulting scores, analyzing trends, and conducting the Kruskal–Wallis test. The results indicate that the Altman Z-Score model predominantly classifies the companies within the grey zone and distress zone, with only a few observations falling within the safe zone. In contrast, the Zmijewski model produces more varied classifications across companies: PT Pembangunan Perumahan consistently falls into the safe category, whereas PT Adhi Karya and PT Waskita Karya are more frequently classified in the distress category. Overall, changes in the Zmijewski scores across the 32 observations are relatively balanced between distress and non-distress classifications. Trend analysis reveals a marked decline in Altman Z-Scores during the pandemic, followed by a gradual recovery in the subsequent period. The Kruskal–Wallis test indicates statistically significant differences across periods based on the Altman Z-Score model, whereas the differences based on the Zmijewski model are not statistically significant. These findings suggest that the two models capture different dimensions of financial condition; therefore, their complementary use provides a more informative assessment of financial distress dynamics.
Internalization of Islamic Educational Values ​​Regarding Faith, Worship, and Morality at Sultan Muhammad Syafiuddin Sambas University Sri Nilawati
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.2160

Abstract

This study analyzes the internalization of Islamic education values in faith (aqidah), worship (ibadah), and morality (akhlak) through the Character Education Program (PENDIKAR) at Sultan Muhammad Syafiuddin Sambas University (UNISSAS). It employs a descriptive qualitative design informed by pedagogical and psychological perspectives. Data include interviews with program managers, lecturers, students, and parents, observations of activities, and institutional documents. The findings indicate that faith serves as the normative foundation for strengthening tawhid, understanding worship, and developing accountability to God, although direct evidence of individual changes in belief remains limited. Worship is more concretely internalized through congregational prayer, Qur’anic recitation, and regular study sessions, which some informants reported continuing at home. Moral development is fostered through lecturer role modelling, student organizations, leadership simulations, and community service. Reported changes include discipline, honesty, empathy, trustworthiness, and deliberation. The analysis proposes a layered internalization framework connecting value orientation, religious experience, social practice, and reinforcement across environments. The study recommends more explicit faith-reflection instruments, systematic learning materials, and longitudinal tracking of behavioral change
The Practice of High Dowry in Marriages in the Gunung Terang Community: Maqāṣid al-Syarī'ah's Study of Social Status and Family Benefits Rosita Ibrahim
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.2162

Abstract

The practice of setting high dowries in customary marriages often draws public scrutiny due to the risk of placing an economic burden on the groom and hindering marriage. This study aims to analyze the practice of high dowries among the Lampung Pepadun indigenous community in Tiyuh Gunung Terang and examine it through the perspective of *Maqāṣid al-Syarī‘ah* (the objectives of Islamic law). Employing an empirical legal research method with a socio-legal approach, data were collected through in-depth interviews, observation of customary processions, and document analysis. The findings indicate that the dowry amount is influenced by the woman's education level, social stratification, and the *Piil Pesenggiri* value system. Although prestige plays a role, the dowry value remains flexible through customary deliberation (*rasan tuho*). Viewed through the lens of *Maqāṣid al-Syarī‘ah*, this practice fosters tangible public benefit (*maṣlaḥah*) by safeguarding wealth (*ḥifẓ al-māl*), lineage (*ḥifẓ al-nasl*), and dignity (*ḥifẓ al-‘ird*); the dowry is converted—via the *sesan* tradition—into initial capital for the new household's self-sufficiency. It is recommended that the community and customary leaders continue to prioritize inclusive deliberation and formulate proportional customary guidelines to ensure the tradition does not become a financial barrier, while also expanding comparative studies across *kebuayan* (clan groups) regarding the adaptation of customary values ​​in the digital era.
Beef Cattle Business Development Strategy in Tapung Hilir District, Kampar Regency M. Zaki; Reno Martha; Yusuf Mahlil
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.2163

Abstract

This article formulates strategic options for developing beef cattle businesses in Tapung Hilir District, Kampar Regency, Riau, Indonesia. It applies a qualitative descriptive approach based on literature review and strategic synthesis, drawing on livestock development, smallholder enterprise management, animal health, value-chain coordination, and sustainable agriculture. Because no primary field data or local statistical tables were supplied, the article does not claim to measure current herd size, farmer income, productivity, or the impact of existing programs in Tapung Hilir. The analysis proposes six connected priorities: establishing a reliable baseline; improving feeding, breeding, and preventive animal health; strengthening farmer organizations and extension; improving financial literacy and farm records; connecting farmers with market information and reliable buyers; and integrating manure management with crop production. Implementation should proceed through participatory assessment, small-scale pilots, and evidence-based expansion. Suggested monitoring indicators include reproductive performance, calf survival, mortality, average daily gain, feed cost, sale price, operating margin, group participation, and manure-management practices. The article argues that sustainable development depends not only on increasing cattle numbers but also on improving productivity, controlling costs, reducing risks, and strengthening the value retained by smallholders. The framework is intended as a practical starting point for local government, extension workers, farmer groups, financial institutions, and market actors, and should be validated against current local conditions.
The Influence of Green Accounting and Corporate Social Responsibility (CSR) on Firm Value Toni Adhitya; Suprihantosa Sugiarto
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.2164

Abstract

This study aims to analyze the impact of Green Accounting implementation and Corporate Social Responsibility (CSR) disclosure on firm value, proxied by Return on Equity (ROE). Employing a quantitative approach with a descriptive-verificative method, the research population comprises all issuers in the property and real estate sub-sector listed in the Ministry of Environment and Forestry’s (KLHK) Company Performance Rating Program in Environmental Management (PROPER). Using purposive sampling, 10 corporate entities were selected over a five-year observation period (2021–2025), yielding 50 panel data observations. Data were extracted from integrated financial reports, sustainability reports, and official KLHK decrees, then processed using multiple linear regression via IBM SPSS software. Descriptive analysis classified the issuers' implementation of Green Accounting and CSR as falling within the "moderate" category. Partial hypothesis testing (t-test) revealed that Green Accounting has a significant negative effect on firm value (sig. 0.001 < 0.05). Similarly, the CSR disclosure variable was found to negatively affect return on equity (sig. 0.030 < 0.05). However, simultaneous testing (F-test) showed that both instruments significantly influence firm value (sig. 0.000 < 0.05), with a coefficient of determination (R²) of 35.1%. This phenomenon of negative correlation confirms the applicability of agency theory in the short term, wherein the capitalization of environmental restoration costs and the allocation of social funds act as expenses that reduce net profit for conventional shareholders.
The Effect of Accounting Information Systems and Internal Control Systems on Employee Performance at an Automotive Company in Medan City Jerni Duma Sari Rambe; Melvina; Nova Sari Manullang
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.2165

Abstract

This study aims to analyze the effect of Accounting Information Systems and Internal Control Systems on Employee Performance at an automotive company in Medan, Indonesia. The novelty of this study lies in its focus on the automotive sector, which has received limited research attention regarding employee performance. This study employed a quantitative survey approach, collecting primary data through questionnaires distributed to 150 employees using a saturated sampling technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings indicate that Accounting Information Systems and Internal Control Systems have positive and significant effects on employee performance. Effective accounting information systems provide accurate, relevant, and timely information, facilitating task completion, improving work efficiency, increasing productivity, and reducing errors. However, this study is limited to one automotive company in Medan, which restricts the generalizability of its findings to other industries. The results are expected to help automotive companies improve accounting information systems and internal controls to enhance employee performance and achieve organizational goals, while also providing a reference for future academic research on employee performance.
Islamic Epistemology: Revelation, Reason, Intuition, Experience, and Islamic Scholarly Tradition Akhmad Syaifuddin; Yulita Noor; Lamhatul Munadhiroh; Eko Nursalim
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.2166

Abstract

Islamic epistemology is understood as the study of the nature, sources, processes, and validity of knowledge from an Islamic scholarly perspective. This article aims to analyze the sources of knowledge and the relationships among revelation, reason, intuition, empirical experience, and Islamic scholarly traditions in developing a comprehensive understanding of reality. A qualitative approach was employed through library research. Data were collected from the Qur’an, hadith, scholarly works, books, scientific journal articles, and other relevant literature. Data analysis was conducted using content analysis and a philosophical approach through the identification, classification, comparison, and interpretation of various perspectives on the sources and validity of knowledge. The findings indicate that Islamic epistemology is characterized by an integrative and multidimensional framework. Revelation is positioned as the foundation of truth and values, while reason is employed as an instrument of reasoning and scientific development. Empirical knowledge is acquired through observation, whereas spiritual understanding can be developed through intuition. This integration is represented by the complementary approaches of bayani, burhani, and irfani. Thus, knowledge development is directed toward harmonizing rationality, spirituality, morality, public benefit, and Islamic teachings
The Relationship Between Knowledge Level and Long-Term Contraceptive Method Selection in Family Planning Acceptors Alda; Ni Made Dwi Mahayati; Ni Wayan Ariyani
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.2169

Abstract

The utilization of Long-Acting Reversible Contraceptive Methods (LARCs) in Denpasar City remains lower than that of non-LARC methods. This study aimed to determine the relationship between knowledge level and the selection of LARCs among family planning acceptors at UPTD Puskesmas IV Denpasar Selatan. This analytical correlational study employed a cross-sectional design and was conducted from April to May 2026. A total of 46 family planning acceptors were selected using purposive sampling. Data were collected using a valid and reliable knowledge questionnaire and analyzed using the Chi-Square test. The results showed that most respondents had a low level of knowledge (47.8%). Equal proportions of respondents used LARCs and non-LARC methods (50% each). Respondents with a low level of knowledge were more likely to use LARCs, whereas those with a good level of knowledge tended to choose non-LARC methods. Statistical analysis revealed a significant relationship between knowledge level and the selection of LARCs (p = 0.044). It can be concluded that knowledge level was significantly associated with the selection of LARCs among family planning acceptors at UPTD Puskesmas IV Denpasar Selatan. Continuous education on LARCs should be strengthened while considering other factors that may influence contraceptive choice.
The Description of Back Pain in Third-Trimester Pregnant Women at East Denpasar I Community Health Center Gita Marsellyna Pratama; Gusti Ayu Marhaeni; Ni Komang Yuni Rahyani
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.2170

Abstract

Back pain is one of the common discomforts experienced by third-trimester pregnant women due to physiological and biomechanical changes during pregnancy. This condition may affect daily activities, sleep quality, and maternal comfort. This study aimed to describe the level of back pain among third-trimester pregnant women at Puskesmas I Denpasar Timur in 2026. This study employed a descriptive research design with a cross-sectional approach. The study was conducted from April 10 to April 30, 2026. The sample consisted of 40 thirdtrimester pregnant women selected using a non-probability sampling technique with a quota sampling method. Data were collected using questionnaires and the Numeric Rating Scale (NRS) for pain assessment. The collected data were processed through editing, coding, data entry, and data cleaning, then analyzed descriptively using frequency distribution and percentage with Statistical Product and Service Solutions (SPSS) version 27. The results showed that most respondents were aged 20–35 years, accounting for 31 respondents (77.5%), had parity of 2–4 births with 26 respondents (65.0%), were unemployed with 21 respondents (52.5%), and had a moderate level of physical activity with 29 respondents (72.5%). The most common level of back pain experienced by third-trimester pregnant women was mild pain, reported by 17 respondents (42.5%). It can be concluded that most third-trimester pregnant women at Puskesmas I Denpasar Timur experienced mild back pain. The findings of this study are expected to serve as a source of information and evaluation material for improving midwifery care services, particularly in the management of back pain among third-trimester pregnant women.

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