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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 72 Documents
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Tax Literacy (Educoretax) Based on Effective Tax Rate (ETR) as a Moderating Variable in the Relationship between CSR, Company Efficiency and Profitability (Study of banking companies listed on the IDX for the 2023-2024 period) Melinda S; Rabhita Wulandani Aritonang
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.v4i01.1183

Abstract

This study aims to analyze the role of tax literacy (Educoretax) with the Effective Tax Rate (ETR) as a moderating variable in the relationship between Corporate Social Responsibility (CSR), company efficiency, and profitability in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. The research employs a quantitative approach using secondary data obtained from annual financial reports of selected banking firms, with panel data regression analysis and moderation testing (Moderated Regression Analysis/MRA) to examine the interaction effects. The findings indicate that CSR and company efficiency have a significant positive effect on profitability, suggesting that socially responsible practices and efficient resource management enhance financial performance. Furthermore, ETR is proven to moderate these relationships, where a higher level of tax literacy strengthens the positive impact of CSR and efficiency on profitability, reflecting better tax planning and compliance strategies. These results highlight the importance of integrating tax literacy into corporate strategy to optimize financial outcomes and support sustainable business practices in the banking sector.
The Authority and Duties of the People's Consultative Assembly (MPR) as a High State Institution of the Republic of Indonesia Beni Suswanto; Irabiah; Muh. As Ari AM
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.v4i01.1184

Abstract

Along with the development of reform, democracy and the Indonesian state system, the position and authority as well as the duties of the People's Consultative Assembly (MPR) have changed. The change is quite significant, previously the position of the MPR as the highest state institution of the Republic of Indonesia, which then the position of the MPR became equal to other high state institutions. This study aims to determine the Authority and Duties of the People's Consultative Assembly (MPR) as a High State Institution of the Republic of Indonesia. This study uses a Normative Juridical research approach. The results of the study regarding the Authority and Duties of the People's Consultative Assembly (MPR) as a High State Institution of the Republic of Indonesia, namely: The People's Consultative Assembly has the authority to amend and stipulate the Constitution, the People's Consultative Assembly inaugurates the President and/or Vice President and the People's Consultative Assembly can only dismiss the President and/or Vice President during their term of office in accordance with the Constitution. Furthermore, the authority and duties of the People's Consultative Assembly (MPR) as regulated in Article 8 paragraph (2) and paragraph (3) of the 1945 Constitution, are further regulated in Article 4 and Article 5 of the Republic of Indonesia Law Number 17 of 2014 concerning the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council, and the Regional People's Representative Council. Law No. 17 of 2014 specifically regulates the scope of the MPR's powers.
Personal Financial Management Behavior of Students in Bali Putu Eva Julianawati; Putu Siti Firmani; Ni Putu Devi Ary Santhi; I Ketut Sudana
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.v4i01.1187

Abstract

This study aims to analyze the influence of financial literacy, financial knowledge, financial attitudes, and budget planning on the personal financial management behavior of college students in Bali. The research method used was a quantitative approach with descriptive and inferential analysis, as well as multiple linear regression analysis techniques on data obtained from respondents. The results indicate that, both partially and simultaneously, financial literacy, financial knowledge, financial attitudes, and budget planning have a positive and significant influence on college students' personal financial management behavior, with budget planning being the most dominant variable. Furthermore, the coefficient of determination indicates that the research model can explain 13.4% of the variation in financial behavior, while the remainder is influenced by factors outside the model. These findings emphasize the importance of improving financial education and budget planning practices in shaping better college students' financial behavior.
The Role of Amanah and Tabligh in Strengthening Islamic Banking Relationships Alawia, Mutia Tsalitsa; Wiwik Mukholafatul Farida; Shinta Laura Dewani
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

Abstract

This study aims to analyze agency problems in murabahah and mudharabah contracts and to identify strategies to reduce these issues in Islamic banking practices. The research employs a qualitative approach using a library research method by reviewing various sources, including academic journals, books, and other relevant literature published between 2021 and 2025. The findings indicate that agency problems in Islamic banking primarily arise from information asymmetry and moral hazard between the bank as the principal and the customer as the agent. These issues are more prevalent in mudharabah contracts compared to murabahah, due to the high dependence on the honesty and transparency of customers in reporting business performance. In contrast, murabahah contracts tend to have lower agency risks because of their simpler and more transparent transaction structure. Furthermore, this study finds that the implementation of tabligh (transparency) and amanah (trustworthiness) principles serves as an effective solution in reducing information asymmetry and moral hazard. Therefore, strengthening Islamic ethical values along with improving monitoring systems and transparency mechanisms is essential to mitigate agency problems and to optimize the implementation of profit-and-loss sharing contracts in Islamic banking.
The Influence of Interactive Flat Panel Media and the TGT Model on Students' Collaboration Skills Rahmat Hendra HR; Muh. Yunus; Rego Devilla
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

Abstract

This study aims to analyze the effect of Interactive Flat Panel (IFP) learning media and the Team Games Tournament (TGT) cooperative learning model on students' collaboration skills at SMPN 9 Satap Maiwa, Enrekang Regency. This study uses a quantitative approach with a quasi-experimental pretest-posttest control group design. The research sample consisted of 33 eighth-grade students consisting of 17 experimental class students and 16 control class students. Data collection techniques included tests, questionnaires, observations, and documentation, with analysis using independent sample t-test, multiple linear regression, and N-Gain. The results showed that IFP media had a positive and significant effect (Sig. 0.028 < 0.05; t count 2.312 > t table 2.042) and the TGT model also had a significant effect (Sig. 0.048 < 0.05; t count 2.061 > t table 2.042). Simultaneously, both variables had a significant effect (Sig. 0.000 < 0.05; F count 74.758 > F table 3.32). The increase in students' collaboration abilities in the experimental class was higher than in the control class, which was proven through the results of the N-Gain analysis which showed a better improvement category in the experimental class, thus strengthening the effectiveness of the application of IFP media and the TGT model in learning.
The Influence of Teacher Personality Competence, Peers and Social Media on the Consumptive Behavior of Grade XII Students at SMAN 14 Gowa Nikmawati AR; Syarifuddin; Rego Devilla
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.v4i01.1196

Abstract

This study aims; 1). To find out and analyze the influence of teacher personality competency on the consumer behavior of class XII students at SMAN 14 Gowa. 2). To find out and analyze the influence of peers on the consumer behavior of class XII students at SMAN 14 Gowa. 3). To find out and analyze the influence of social media on the consumer behavior of class XII students at SMAN 14 Gowa. 4). To find out and analyze the influence of teacher personality competency, peers, and social media simultaneously on the consumer behavior of class XII students at SMAN 14 Gowa. 5). To find out and analyze which variables have the dominant influence on the consumer behavior of class XII students at SMAN 14 Gowa. This research approach uses quantitative research. The research was conducted in Class XII at SMAN 14 Gowa. The population of this research is all students of class XII of SMAN 14 Gowa in the academic year 2025/2026 which consists of 8 classes consisting of Class XII A, XII B, XII C, XII D, XII E and XII F with a population of 288 students. The sampling technique in this study is Purposive Random Sampling, each class XII is represented by 10 students obtained through random per class so that the number of samples is 80 students of class XII. SMA Negeri 14 Gowa, Gowa Regency, data collection techniques using questionnaires and data analysis techniques using multiple regression techniques and t-test analysis and F Test using SPSS 26. The results of this study are; 1). Teacher Personality Competence has a positive and significant effect on the Consumptive Behavior of Class XII Students of SMAN 14 Gowa 2). Peers have a positive and significant influence on the Consumptive Behavior of Class XII Students of SMAN 14 Gowa 3). Social Media has a positive and significant influence on the Consumptive Behavior of Class XII Students of SMAN 14 Gowa 4). Teacher Personality Competence, Peers and Social Media together influence the Consumptive Behavior of Class XII Students of SMAN 14 Gowa 5). The most dominant variable influencing the Consumptive Behavior of Class XII Students of SMAN 14 Gowa is Peers.
Implementation of Corporate Social Responsibility (CSR) and the Response of the Surrounding Community from the Perspective of Islamic Business Ethics (Case Study of PT. OKI PULP & PAPER MILLS Palembang) Herman Toni; Salmia; Novriana Dewi; Mahmud Pasaribu; Karlina Rahayu
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.v4i01.1198

Abstract

This study aims to analyze the implementation of Corporate Social Responsibility (CSR), determine the response of the surrounding community, and review the implementation of CSR from the perspective of Islamic business ethics at PT. OKI Pulp & Paper Mills Palembang. This study uses a qualitative approach with a case study type, where data collection techniques are carried out through in-depth interviews, direct observation, and documentation, and supported by relevant literature studies. The data obtained are analyzed using qualitative descriptive analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the company's CSR implementation has been running quite well through various programs covering social, economic, and environmental aspects, and has received a positive response from the community because it provides real benefits. Viewed from the perspective of Islamic business ethics, the implementation of CSR has reflected the values ​​of trust, justice, and social concern, although it still needs to be improved to be more optimal, sustainable, and fully aligned with the principles of Islamic ethics.
From Service Quality to Public Trust: Procedural Justice in Frontline Police Services Nani, Habib Awuliya; Badjuka, Alexande; Agussalim, Alfiah; Anet, Yanti; Pakaya, Rahmatia; Nani, Yakob Noho
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.v4i01.1190

Abstract

In the context of contemporary public administration, service quality is no longer understood solely as a matter of administrative efficiency or procedural compliance, but as a relational process that shapes citizens' experiences of the state itself. The purpose of this study is to examine how procedural justice shapes citizens' trust in frontline police services at the Gorontalo Regional Police Service Center (SPKT), Indonesia. This study employed a qualitative mechanism-based case study method, with data collected through in-depth interviews, observation, and document analysis. The findings suggest that trust is shaped less by the speed of service than by fairness of treatment, clarity of procedures, consistency of interactions, and visible complaint handling. This study identifies an administrative legitimacy gap and argues that police service quality should be understood as justice-based service legitimacy, not merely administrative performance.
The Effectiveness of Implementing Blud at Community Health Centers in Improving the Quality of Health Services Pratiwi, Dini Putri Hapsari; Syahran, Syahran
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.v4i01.1204

Abstract

Strategic policies that have been proposed include placing community health centers under the auspices of Regional Public Service Agencies (BLUDs), which provide greater flexibility in financial and operational management, thereby enabling improvements in the quality of public health services. This study aims to analyze the effectiveness of implementing the Regional Public Service Agency (BLUD) scheme in community health centers (Puskesmas) to improve healthcare service quality in Bulungan Regency, focusing on UPTD Puskesmas Tanjung Selor. A qualitative approach with a case study design was applied. Data were collected through in-depth interviews, observation, and documentation involving informants from the District Health Office, the Regional Financial and Asset Management Agency (BPKAD), the Head of Puskesmas, BLUD management staff, revenue and expenditure treasurers, activity implementation officers (PPTK), accounting staff, and medical personnel. Data analysis followed the stages of data reduction, data display, and conclusion drawing. The findings indicate that BLUD implementation at Puskesmas Tanjung Selor has generally been effective, as reflected in greater flexibility in financial management, faster procurement of operational needs, and the development of service innovations such as strengthening 24-hour emergency services, procuring ambulances, and independently providing medical equipment. The BLUD scheme also contributed to increased community satisfaction, as shown by the upward trend in the Community Satisfaction Survey (SKM) scores. However, several challenges remain, including limited human resources with sufficient competence in BLUD financial management, increased workload due to multiple roles, procurement constraints (e-catalog/inaproc) caused by limited suppliers, and suboptimal integration of financial reporting systems.
The Influence of Fraud Hexagon Theory on Fraud in Fund Management at LPDs: A Case Study of LPDs in Tabanan Regency Ni Komang Urip Krisna Dewi; Ni Putu Erviani Astari; Anak Agung Ayu Intan Wulandari; Irene Ipal Parinding
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.1208

Abstract

This study aims to analyze the influence of Fraud Hexagon Theory and governance weaknesses on fraud in fund management at LPDs in Tabanan Regency. The research uses a quantitative approach with a case study design involving 32 LPDs and 120 respondents consisting of managers, treasurers, and supervisory staff. Data were collected through structured questionnaires using a Likert scale and supported by financial reports and audit documents. The data analysis technique employed multiple linear regression analysis along with classical assumption tests to ensure model validity. The results show that all dimensions of the Fraud Hexagon Theory—pressure, opportunity, rationalization, capability, arrogance, and collusion—have a significant influence on fraud occurrence, with opportunity and collusion being the most dominant factors. In addition, governance weaknesses such as poor internal control systems, weak segregation of duties, limited transparency, and inadequate external supervision significantly increase fraud risk in LPD fund management. Overall, the study concludes that fraud in LPDs is driven by both behavioral and structural factors, indicating that effective fraud prevention requires strengthening governance systems and controlling multidimensional fraud risks simultaneously.

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