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Tamrin Fathoni
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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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Analysis of The Implementation of The Early Child Growth and Nutrition Detection Program Based on PAUD at The Leppangan Public Health Center Sastri; Melisyah; Jumriani; Sri Istiana Marsuki; Maswati; Eka Sapira; Rezki; Nurul Izza
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.v4i01.1177

Abstract

The early detection program for growth and nutrition in early childhood is a strategic effort in preventing nutritional problems, particularly stunting. This study aims to analyze the implementation of the PAUD-based early detection program for growth and nutrition in Leppangan Community Health Center. This study used a qualitative descriptive approach with data collection techniques through in-depth interviews with health workers and documentation of child growth and development monitoring results. The results showed that the program has been implemented through integrated health service posts (Posyandu), visits to PAUD, and community health center services using standard anthropometric indicators (weight/age, height/age, weight/height, BMI/age). The monitoring results showed that the majority of children were in the well-nourished category, but cases of malnutrition and stunting were still found. The main obstacles include limited resources and family economic factors. Efforts made include education, providing supplementary food, home visits, and strengthening the role of Posyandu cadres. This study concluded that the program has been running structurally, but not optimally functionally, so that strengthening cross-sector collaboration and a family-based approach is needed.
Common Diseases in Early Childhood and Their Prevention Strategies: A Posyandu-Based Observational Study In Parepare City Hardiana; Asmita; Suarna; Rosita; Canni; Nurdiana; Janu Lena Geken; Nurinaya Suleman; Maswati
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.v4i01.1178

Abstract

Background: Early childhood (0–6 years) represents the most vulnerable population for infectious diseases due to an incompletely developed immune system. The high incidence of diseases such as acute respiratory infections (ARI), diarrhea, fever, chickenpox, and skin diseases constitutes a significant public health problem in Indonesia, including in Parepare City, South Sulawesi. The role of integrated health posts (posyandu) as the frontline of primary healthcare services is crucial in monitoring the health status of early childhood. Objective: This study aimed to identify the most common diseases in early childhood, analyze their risk factors, and describe prevention strategies implemented at posyandu. Methods: This study employed a posyandu-based descriptive observational design using a mixed-method concurrent triangulation approach. Quantitative data were obtained through direct observation of Posyandu Damai activities on April 11, 2026 and review of visit records from January to April 2026, while qualitative data were collected through semi-structured interviews with posyandu cadres, a community health center midwife, and attending parents or guardians. The units of analysis included 93 registered children, 65 children attending the observation session, and 87 disease-case records documented in the visit recapitulation. Data were analyzed using descriptive statistics to calculate frequencies and percentages, and thematic analysis to interpret risk factors and prevention strategies. Results: Findings indicated that 65 of 93 registered children attended the observation session, while the health-status recapitulation showed that 88 children were healthy and 5 experienced health problems. The most frequently encountered diseases included fever (32.4%), cough and common cold/ARI (28.7%), diarrhea (18.5%), intestinal worms (12.1%), and allergies (8.3%). Key risk factors identified were nutritional imbalances, poor environmental sanitation, inadequate handwashing habits, and low parental knowledge about balanced nutrition. Prevention strategies implemented by posyandu include nutritional counseling, vitamin and supplement distribution, immunization, and Clean and Healthy Living Behavior (PHBS) education. Conclusion: Posyandu plays a strategically vital role in improving the health status of early childhood. Synergy among posyandu cadres, healthcare workers, and parents is the key to successful disease prevention in early childhood. Enhanced community-based education programs and promotional-preventive approaches need to be continuously strengthened to reduce disease incidence in children
The Importance of Basic Health in Early Childhood:An Observational Study at UPTD Puskesmas Cempae, Parepare City Maswati; Wahyuni; Hasma; Fatmah; Basirah; Gusriani; Nurul Hikmah; Rahmadana; Sitti Hadijah
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.v4i01.1180

Abstract

Basic health in early childhood constitutes a critical foundation for optimal growth and development that determines the quality of human resources in the future. Early childhood (0–6 years), known as the golden age, is characterized by rapid brain development reaching approximately 90% of adult brain capacity. This study aimed to examine the implementation of basic health programs for early childhood, including Clean and Healthy Living Behavior (PHBS), balanced nutrition fulfillment, and immunization at UPTD Puskesmas Cempae, Parepare City. The study used a descriptive qualitative approach through direct observation and documentation at the Maternal and Child Health (KIA) unit, conducted from April 20–22, 2026. Results indicated that the PHBS program has been running satisfactorily, with positive indicators in handwashing habits and school environmental hygiene, although health center guidance remains limited to approximately once per year. In the nutritional aspect, a stunting prevalence of 2% was found among 730 registered toddlers. Complete basic immunization coverage remained below 90%, influenced by parental fear of side effects, misinformation, and socioeconomic factors. The success of basic health programs for early childhood requires active synergy among health workers, families, schools, and communities as an integrated and sustainable health ecosystem.
Comparison Between Tax Amnesty, The Voluntary Disclosure Program and The Proposed 2025 Tax Amnesty: An Analysis of Legal Certainty and Tax Compliance in Indonesia Anwar Saleh Hasibuan; Nurainun; Lidiya Putri; Reza Azurma
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.v4i01.1182

Abstract

Taxation is the primary source of state revenue with a strategic role in financing national development. To enhance compliance and broaden the tax base, Indonesia has implemented a Tax Amnesty policy under Law Number 11 of 2016 and a Voluntary Disclosure Program based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations. However, the emergence of discourse on a third round of Tax Amnesty included in the 2025 Priority National Legislative Program raises serious debates regarding the principles of legal certainty, tax justice, and moral hazard risks. This study aims to analyze and compare the legal arrangements, policy designs, and juridical implications of the 2016 Tax Amnesty, 2022 Voluntary Disclosure Program, and the 2025 Tax Amnesty discourse. The research method used is normative legal research with statutory and comparative approaches. The results indicate an evolution of policies from an extraordinary measure towards a transitional compliance instrument linked to the implementation of the Core Tax Administration System. However, the repetition of amnesty policies potentially undermines long-term legal certainty and tax compliance if not balanced with consistent law enforcement.
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 Mutia Tsalitsa Alawia; 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.

Page 7 of 34 | Total Record : 332

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