cover
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 72 Documents
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 Dhahana Edtiyarsih, Denari
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
Transformation of Contemporary Cost Management Paradigms: A Systematic Literature Review from Strategic and Value-Based Perspectives Luvianingtias, Shera Nabila; Lestari , Rahayu; Hanif, Nur Fahmuddin; Noviarita, Heni; Romlah, Romlah
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.v4i01.1153

Abstract

This study examines the transformation of contemporary cost management paradigms within the context of an increasingly dynamic and digitalized business environment, where cost management is no longer limited to operational control but evolves into a strategic tool for value creation and sustainable competitive advantage. The purpose of this research is to analyze how cost management has shifted toward strategic and value-based approaches and to integrate various contemporary perspectives into a comprehensive conceptual framework. This study employs a qualitative approach using a Systematic Literature Review (SLR) method by analyzing peer-reviewed articles published between 2021 and 2026 from reputable databases, following PRISMA guidelines to ensure validity and transparency. The findings indicate a significant transition from traditional costing to strategic cost management, supported by digital transformation that enhances real-time data processing, accuracy, and decision-making quality. Additionally, the evolution of Activity-Based Costing (ABC) and the adoption of value-based cost management approaches contribute to improved efficiency, identification of value-added activities, and strengthened organizational performance. In conclusion, contemporary cost management has become a strategic, technology-driven, and value-oriented system that plays a crucial role in enhancing competitiveness and ensuring long-term organizational sustainability.
Partnership based on Triple Helix for Tourism and Peace for Sustained Development Bromo Mountain Rahayu, Karisma Sri; Kartika, Titing; Yuliawan, Rahmat; Lalisan, April Kim; Ating, Rashid; Rosalin, Sovia
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.v4i01.1154

Abstract

This study examines the implementation of the Triple Helix model, which facilitates collaboration among academia, industry, and government, in advancing sustainable tourism and promoting peace at Mount Bromo, Indonesia. The swift expansion of tourism in this region has generated economic advantages while underscoring the necessity for strategic, sustainable governance to reconcile development with environmental and social equilibrium. The study investigates governance challenges and the roles of various stakeholders in tourism development, highlighting the necessity for integrated management practices to enhance local community engagement, innovation, and economic advancement. This study employs descriptive qualitative methods to achieve three primary objectives: enhancing partnerships for tourism governance, creating tourism clusters, and promoting innovation in tourism management. Research indicates that although the Triple Helix model effectively aligns stakeholder initiatives, enhanced integration, especially in education and community involvement, is necessary to realize the model's potential fully. This research enhances the tourism governance literature by illustrating how the Triple Helix model can facilitate sustainable tourism, stimulate economic development, and cultivate peaceful, inclusive societies.
Reinterpretation of the Non-Interference Norm in ASEAN Post-2021 Myanmar Coup: A Constructivist Analysis of Regional Governance Contestation Pakpahan, Saiman
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.v4i01.1155

Abstract

The Myanmar military coup on February 1, 2021, has tested ASEAN's core principles like never before. The long-standing non-interference policy, central to the “ASEAN Way,” has been challenged for its effectiveness in addressing Myanmar's political and humanitarian crises. This article explores how the crisis prompted a reinterpretation of the non-interference norm through debates among ASEAN leaders. Using a constructivist lens and the norm contestation framework, it analyzes official ASEAN documents, the 2021 Five-Point Consensus, and statements from member states. Early results suggest that the non-interference norm has evolved from a strict stance to a more conditional approach. The decision to exclude the Myanmar junta from top ASEAN meetings demonstrates a member-driven shift toward greater normative flexibility, which is unusual in the region’s history. Overall, this situation highlights a moment of norm contestation that prompts a modest reorganization of Southeast Asian regional governance.
Arabic Language Learning Methods to Improve Maharatul Kalam at the Amal Jama'I Islamic Boarding School in Bojong Cikembar (Communicative Language Teaching Approach) Nidaul Jannah; Farida Nur Rahma; Meitha Kartika Herdiyanti; Annisa Tsabita; Akiela Zhafiera Fitri
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.v4i01.1157

Abstract

This study aims to analyze the application of the Communicative Language Teaching (CLT) method in improving the speaking skills (maharatul kalam) of students at the Amal Jama'i Cikembar Sukabumi Islamic Boarding School. The study used a qualitative approach with a narrative-descriptive method. Data were obtained through observation, interviews, documentation, and triangulation, then analyzed using the Miles and Huberman model. The results showed that the application of CLT was carried out systematically through the planning, implementation, and evaluation stages of learning oriented towards real communication. Learning took place interactively with dialogue, discussion, and role-play techniques, and placed students as active subjects, while the teacher acted as a facilitator and motivator, and used the language of instruction using Arabic. The result was a significant increase in students' speaking skills, vocabulary mastery, and self-confidence. Supporting factors included a conducive language environment and language habituation programs, while obstacles included differences in students' abilities, limited time, and learning media. Overall, CLT proved effective in improving maharatul kalam and the affective aspects of students in learning Arabic.