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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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Financial Statement Analysis as a Basis for Strategic Decision Making in MSMEs: A Case Study of Liquidity, Profitability, and Cash Flow Management Jusuf Nurdin; Nuniek Dewi Pramanik
Journal of Creative Power and Ambition (JCPA) Vol. 3 No. 02 (2025): 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.v3i02.957

Abstract

Financial reports play a crucial role in supporting strategic decision-making for micro, small, and medium enterprises (MSMEs). However, in practice, many MSMEs have not maximized the use of financial reports as a foundation for business evaluation and management decision-making. This article aims to examine the function of financial reports in business decision-making through a descriptive-analytical method, using a case study of an MSME in the culinary sector. The analysis focuses on the elements of financial reports, liquidity ratios, solvency, profitability, and cash flow, along with their implications for business strategy. Key findings reveal that high profits do not always reflect a healthy business if they are not accompanied by consistent operational cash flow. The case study of the MSME "Kopi Nusantara" shows that the root cause of the problem is not low sales or profitability, but rather weak working capital management, particularly inventory control and delays in cash receipts from digital channels. This article emphasizes that financial reports should be used as a managerial instrument, not merely an administrative tool. Practical implications of this research include strengthening MSME financial literacy, implementing simple, standards-based record-keeping, and utilizing financial report analysis to inform operational and strategic decisions.
Case Study: Implementation Of Presidential Instruction Number 7 Of 2025 And Community Synergy In Gresik Regency Dwi Ardiyanti; Sri Rahayu Maulidah Maskurina
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.v4i01.1141

Abstract

This study aims to analyze the implementation of Presidential Instruction Number 7 of 2025 concerning the acceleration of educational digitalization and community synergy in supporting its implementation in Gresik Regency. The study used a qualitative approach with a case study design to gain a deep understanding of the phenomenon under study. Data were collected through in-depth interviews, observations, and documentation studies, then analyzed using an interactive analysis model at SMAN 1 Wringinanom and SMAN 1 Balongpanggang, as the research samples. The results explain that the implementation of the educational digitalization policy has been ongoing, but has not been optimal due to limited technological infrastructure, variations in the digital competencies of educators, and budget constraints. Furthermore, community synergy has proven to be crucial in supporting the policy's success, although there remains a gap in participation between urban and rural areas influenced by digital literacy, technology access, and economic conditions. This study also found that the success of the policy's implementation is largely determined by collaboration between the government, educational institutions, and the community through a collaborative governance approach, although this collaboration is still in its infancy. Therefore, strengthening infrastructure, improving digital competencies, and developing a more systematic collaboration model are needed to increase the effectiveness of the educational digitalization policy.
The use of Red Onion (Allium Cepa L.) Skin Extract as an Antioxidant and Anti-Inflammatory in Rats: A Literature Review Study Gede Agus Ari Tirtayasa; Maria Malida Vernandes Sasadara; Putu Era Sandhi Kusuma Yuda; Erna Cahyaningsih; Ni Luh Kade Arman Anita Dewi
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.v4i01.1145

Abstract

Red onion peel (Allium cepa L.) is an agricultural by-product that contains high levels of bioactive compounds, particularly flavonoids and quercetin, which are known to possess antioxidant and anti-inflammatory properties. This systematic literature review aims to analyze the scientific evidence regarding the effects of red onion peel extract on antioxidant and anti-inflammatory activities in mouse models. Data were collected from international databases and selected based on relevance to in vivo and in vitro studies published between 2020 and 2025. The findings indicate that red onion peel extract significantly enhances antioxidant defense mechanisms by increasing the activity of superoxide dismutase (SOD), catalase, and total antioxidant capacity (ORAC), while reducing oxidative stress markers such as nitric oxide (NO) and inducible nitric oxide synthase (iNOS). In addition, the extract exhibits strong anti-inflammatory effects through the suppression of pro-inflammatory cytokines, including IL-1α, IL-1β, IL-6, and TNF-α, as well as inhibition of key signaling pathways such as JAK-STAT, NF-κB, and NLRP3/caspase-1. The effectiveness of the extract is influenced by dosage, duration of administration, and extraction method, with higher doses and longer exposure generally producing stronger biological effects. Overall, red onion peel extract shows promising potential as a natural source of antioxidant and anti-inflammatory agents for nutraceutical and therapeutic applications.
The Impact of Ease of Doing Business on Gross Domestic Product among Southeast Asian Countries, 2014-2020 Arvel Valency Laurens; Edward Wijaya; James Ryan Raharjo; Vasco Constantinus Panglewai; Maichal Maichal
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.v4i01.1146

Abstract

This study examines the effect of Ease of Doing Business on economic growth, as measured by Gross Domestic Product (GDP), in Southeast Asian countries. The research problem is the persistent differences in the level of ease experienced among Southeast Asian countries and how this impacts economic performance. This study uses secondary data from the World Bank's GDP and Ease of Doing Business indicators based on the Distance to Frontier (DTF) Score from Doing Business. The indicators include things like starting a business, handling building permits, obtaining electricity, registering property, obtaining credit, paying taxes, trading abroad, and resolving bankruptcy. This study uses a Fixed Effect Model to conduct panel data regression analysis on 9 countries in the Southeast Asian region from 2014 to 2020. The results show that all Ease of Doing Business variables have a significant impact on GDP simultaneously. Bankruptcy Resolution has a negative and significant impact on GDP; partially, Building Permit Management, Electricity Procurement, and Cross-Border Trade have a positive and significant impact on GDP. Meanwhile, starting a business, obtaining credit, paying taxes, and registering property did not have a significant impact. This study found that ease of doing business in certain sectors plays a significant role in increasing economic growth. Therefore, the government recommends improving the effectiveness of regulations, infrastructure, and trade to encourage sustainable economic growth.
Teacher AI Literacy in Digital Teaching Material Development: An Observational Study in Yogyakarta Muhammad Fauzan Gustafi; Amalina Nur Arifah; Muhammad Haedar Zhafran Hidayatulloh
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.v4i01.1147

Abstract

The integration of Artificial Intelligence (AI) in education is increasingly urgent in the era of digital transformation, yet AI literacy levels among Indonesian educators remain insufficiently mapped. This study aims to analyse AI literacy levels among primary and secondary school teachers in the context of digital teaching material development in Yogyakarta. Using a descriptive-qualitative design with an observational approach, the study involved 161 educators across educational levels observed during four AI, AR, and VR workshop sessions in Yogyakarta. Data were collected through structured observation and field notes, and analysed using reflexive thematic analysis. Results revealed significant differences in generative AI exposure: all teachers with less than five years of teaching experience (49 teachers, 100%) had been exposed to generative AI, while 72.32% of senior teachers (81 out of 112) had comparable exposure. Thematic analysis identified three main themes: (1) varying patterns of AI exposure and technology readiness, (2) barriers to AI adoption encompassing infrastructure, mindset, and competency factors, and (3) preferences for practice-based training. These findings are interpreted through the Technology Acceptance Model (TAM) and Diffusion of Innovation frameworks, contributing to theoretical understanding of intergenerational gaps in educational technology adoption in Indonesia.
Smarttransparency Or Smart Corruption? Pentagon Fraud Theory And Islamic Work Ethic On Corruption In Pertamina’s Gas Station Digitalization Project Denari Dhahana Edtiyarsih
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.v4i01.1148

Abstract

This study adopts a qualitative research design employing a phenomenological approach to examine the case of corruption in the digitalization of fuel stations (SPBU) involving PT Pertamina and PT Telkom. The study utilizes content analysis of investigative journalism reports and relevant YouTube channels addressing the corruption case. The analytical coding framework is grounded in the Pentagon Fraud Theory and Islamic Work Ethic. The objective of this study is to analyze the determinants of corruption in the SPBU digitalization project based on the Pentagon Fraud Theory, which comprises pressure, opportunity, rationalization, competence, and arrogance. Additionally, the study explores the phenomenon from the perspective of Islamic Work Ethic. The findings indicate that pressure, opportunity, rationalization, and arrogance are the primary drivers of corruption in the SPBU digitalization project. Government ambition to accelerate digital transformation, direct appointment practices by PT Pertamina to PT Telkom, perceived entitlement to compensation due to workload, as well as a sense of seniority and perceived security stemming from employment within state-owned enterprises, collectively contributed to the perpetrators’ engagement in corrupt practices. Furthermore, the actors neglected key dimensions of Islamic Work Ethic, particularly fairness and generosity in the workplace, thereby reinforcing the propensity to engage in corrupt behavior.
Analysis of Factors Influencing Individual Taxpayer Compliance with Tax Audits as a Moderating Variable at the North Badung Pratama Tax Office Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Son of Agung Ayu Sri Pradnya Paramitha
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.v4i01.1149

Abstract

Taxes are a crucial source of state revenue for supporting national development financing. Tax revenue optimization is strongly influenced by the level of taxpayer compliance, as reflected in the accuracy of calculating, paying, and reporting tax obligations. However, the level of compliance of individual taxpayers at the North Badung Pratama Tax Office (KPP Pratama) has fluctuated and tended to decline over the past five years. This study aims to analyze the influence of a modern administration system, tax sanctions, tax socialization, and the quality of tax authorities' services on individual taxpayer compliance, as well as to examine the role of tax audits as a moderating variable. The study employed a quantitative approach with a non-probability sampling method through accidental sampling, resulting in 100 respondents registered as individual taxpayers at the North Badung Pratama Tax Office. Data were analyzed using a Moderated Regression Analysis (MRA) test. Data were obtained using a questionnaire in the form of a Google form. The analysis results indicate that a modern administration system, tax sanctions, tax socialization, and the quality of tax authorities' services have a positive effect on taxpayer compliance. Tax audits have been shown to strengthen the influence of a modern administration system, tax sanctions, tax socialization, and the quality of tax authorities' services on compliance. Suggestions for further research can develop this research by adding other variables to increase the level of tax compliance..
Public Investment in Renewable Energy R&D under Geopolitical Risks and Economic Uncertainty: A Systematic Review in the Transportation Subsector N. Heriyah; Putri.Alya; Mesa.Neng
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.v4i01.1150

Abstract

This study aims to examine how public investment in renewable energy research and development (R&D) interacts with geopolitical risks and economic uncertainty, particularly within the transportation subsector, by identifying the extent to which these global factors influence government decisions, fiscal priorities, and technological innovation in renewable energy policy. A systematic literature review (SLR) was conducted following the PRISMA protocol, with data gathered from Scopus, Web of Science, ScienceDirect, Emerald Insight, and IEEE Xplore, focusing on peer-reviewed publications from 2010–2025, where twenty-five qualified studies were synthesized through qualitative content and thematic analysis to extract patterns linking public R&D investment, geopolitical risk, and economic volatility. The review reveals that public investment in renewable energy R&D serves as both a stabilizing and strategic instrument under conditions of global uncertainty, as geopolitical tensions and economic fluctuations initially constrain but ultimately stimulate government-led innovation to enhance energy independence, while technological innovation—particularly in electric mobility, hydrogen fuels, and smart grids—emerges as the key mechanism translating public funding into environmental and socio-economic benefits. Conclusion: Sustained public R&D investment, supported by fiscal capacity, institutional coherence, and policy alignment, is crucial for achieving long-term renewable energy transition in the transportation sector. Limitations: The review is limited to qualitative synthesis and secondary sources, which may reduce generalizability to emerging economies such as Indonesia. Contribution: This study contributes an integrated understanding of how public R&D investment operates as both an economic and strategic policy tool for resilience and sustainability under geopolitical and fiscal uncertainty.
Sharia Business Management Strategy in the face of Digital Economy disruption Izza Dwisaputra; Gunawan Aji
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.v4i01.1151

Abstract

this study aims to analyze Sharia business management strategies in the face of digital economic disruption characterized by the rapid development of Information Technology and changes in market behavior. The method used is library research by reviewing various relevant scientific literature from reputable journals and academic books. The results showed that Sharia business management has a strong foundation of values, such as monotheism, justice, and trust, which must be maintained in every business activity. The disruption of the digital economy has a significant impact on Sharia business practices, especially in marketing, finance, and operational aspects, thus demanding innovative adaptations that are still in accordance with Sharia principles. Strategies that can be implemented include sharia-based digitization, strengthening corporate governance, and developing competent and integrity human resources. Thus, the integration between digital technology and Islamic values is the main key in creating a Sharia business that is competitive, sustainable, and provides benefits for the community..
Islamic accounting in the Digital Era (integration of Islamic values in the transformation of financial technology) Rizkina Kusumawardani; Gunawan Aji
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.v4i01.1152

Abstract

The development of digital technology has brought very significant changes in various sectors of life, including in finance and accounting. The method used is Library research by reviewing various relevant scientific literature, such as books, journals, and related official documents. The results showed that Sharia accounting has distinctive characteristics that prioritize the principles of justice, honesty, trustworthiness, and compliance with the Prohibition of riba, gharar, and maysir, which must still be maintained in the digitization process. Technological developments such as fintech, blockchain, and artificial intelligence provide great opportunities to improve efficiency, transparency, and accountability, but also present challenges in the form of Human Resource readiness, regulation, and potential value deviations. Therefore, a synergy between technological innovation and Sharia values is needed so that Sharia accounting remains relevant, adaptive, and contributes to realizing a fair and sustainable financial system

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