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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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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.
The Influence of Regional Original Income and Capital Expenditure on Regional Financial Independence in Regency/City Governments of South Sumatra Province Chairani Adelina; Meirani Betriana
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.1201

Abstract

This study aims to determine the effect of local revenue and capital expenditure on the financial independence of local governments in South Sumatra Province. This study uses a quantitative approach and quantitative data types with secondary data sources obtained from the Regional Government's Financial Report (LKPD) of South Sumatra Province for 2021-2023. Data were processed using SPSS and analyzed using multiple linear regression analysis. The results of this study indicate that local revenue influences regional financial independence with a significance value of 0.00 <0.05, while capital expenditure has a significant negative effect on regional financial independence with a value of 0.001 > 0.05. However, local taxes and regional levies simultaneously influence regional financial independence with a significance value of 0.00 <0.05 and a coefficient of determination of 93.4%.
From Service Quality to Public Trust: Procedural Justice in Frontline Police Services Habib Awuliya Nani; Alexande Badjuka; Alfiah Agussalim; Yanti Anet; Rahmatia Pakaya; Yakob Noho Nani
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 Dini Putri Hapsari Pratiwi; 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.
Integration of Artificial Intelligence in Accounting Information Systems to Improve the Accuracy and Efficiency of Financial Reporting Amelia Josefien Viotty Radianto; Trisye Natalia Kilay
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.1209

Abstract

AI integration supports the automation of complex accounting processes such as transaction classification, anomaly detection, and predictive analytics. This study aims to analyze the integration of Artificial Intelligence (AI) in Accounting Information Systems (AIS) to improve the accuracy and efficiency of financial reporting. The research employs a Systematic Literature Review (SLR) method by collecting, selecting, and analyzing relevant peer-reviewed articles from reputable databases such as Scopus, Web of Science, and Google Scholar, published between 2015 and 2025. The selected studies are synthesized thematically to identify key patterns, benefits, and challenges related to the implementation of AI in accounting practices. The results indicate that AI significantly enhances the accuracy of financial reporting by reducing human errors, improving anomaly detection, and strengthening internal controls, while also increasing efficiency through automation of routine tasks, real-time data processing, cost reduction, and advanced analytical capabilities. However, the study also highlights challenges such as data security risks, implementation costs, ethical concerns, and workforce transformation. Overall, the findings confirm that AI plays a crucial role in transforming AIS into a more accurate, efficient, and strategic financial reporting system.
The Effect of the Traditional Game of Congklak on the Cognitive Development of Children Aged 5–6 Years at RA Darussaadah Chaidir Adam Rara Marnita; Riza Novitri; Rahmanita; Saparia Fitriani; Fatmi Fauzani
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

Cognitive development is a crucial aspect of early childhood education as it forms the foundation for thinking, reasoning, and problem-solving skills in subsequent educational stages. One approach to stimulating children’s cognitive development is through play activities, particularly by utilising traditional games that are concrete in nature and suited to children’s characteristics. The traditional game of congklak is considered to have educational potential as it involves counting, logical thinking, concentration, and decision-making. This study aims to determine the effect of the traditional game of congklak on the cognitive development of 5–6-year-old children at RA Darussaadah Chaidir Adam. This study employed a quantitative approach using a quasi-experimental design with a pre-test–post-test model. The research subjects were children aged 5–6 years, all of whom were included as the study sample. Data collection was conducted through observation of the children’s cognitive development, whilst data analysis utilised the t-test or Wilcoxon test, depending on the data characteristics, alongside N-Gain calculations. The results of the study indicate that the traditional game of congklak has a significant effect on enhancing the cognitive development of children aged 5–6 years. Consequently, the game of congklak can serve as an effective alternative learning medium to stimulate children’s cognitive development in RA/PAUD institutions.
The Influence of Motivation, Work Ethic and Work Discipline on the Performance of Employees in the Public Works and Spatial Planning Department of Gunungsitoli City Noverman Lase
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.969

Abstract

Employee performance is one of the most important elements in achieving organizational goals, especially within government institutions that directly provide services to the public. This study aims to analyze the influence of motivation, work ethic, and work discipline on employee performance at the Public Works and Spatial Planning Office of Gunungsitoli City. This research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software for data analysis. The population of this study consisted of employees at the Public Works and Spatial Planning Office of Gunungsitoli City, with 70 respondents selected as the research sample. Data were collected through questionnaires, observations, and documentation studies. The results of the study revealed that motivation has a positive and significant effect on employee performance, with a path coefficient value of 0.285, a t-statistic of 2.536, and a p-value of 0.012. Work ethic also demonstrated a positive and significant influence on employee performance, with a path coefficient value of 0.331, a t-statistic of 2.786, and a p-value of 0.006. Furthermore, work discipline showed the strongest influence on employee performance, with a path coefficient value of 0.344, a t-statistic of 3.147, and a p-value of 0.002. Simultaneously, motivation, work ethic, and work discipline explained 70.5% of the variance in employee performance, as indicated by the R-square value of 0.705. The findings indicate that improving employee motivation, strengthening work ethic, and enforcing work discipline are essential strategies for enhancing employee performance and organizational effectiveness within public sector institutions.
Analysis of the Application of Sharia Economics to the Determination of Selling Prices for MSMEs in the Banyu Anget Tirta Husada Tourism Area, Pacitan Regency (Case Study on the Banyu Anget Tirta Husada Tourism Area) Irfan Miranda; Retno Ayu Cahyoningtyas; Fitri Andriyani; Syaiful Ma'ruf
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.1232

Abstract

This research is motivated by the dynamics of MSME selling price determination in tourist areas, which are often flexible and do not fully consider the principles of fairness and transparency. This practice is important to examine from a sharia economic perspective, which emphasizes honesty, openness, and the prohibition of elements of ambiguity in transactions. This study aims to analyze the selling price determination mechanism of MSMEs and assess its compliance with sharia economic principles in the Banyu Anget Tirta Husada Tourism area in Pacitan Regency. The approach used is a qualitative case study method. Data were obtained through in-depth interviews, field observations, and documentation of MSMEs, tourism managers, and consumers. The results show that pricing is still based on simple calculations that consider raw material costs, demand, location, and tourist visit conditions. The application of sharia economic principles is evident in aspects of honesty and efforts to maintain fair profits, but is not optimal in the aspects of transparency and price clarity, thus still potentially containing elements of gharar. These findings emphasize the importance of strengthening the understanding and practice of sharia economics in pricing to create fair, transparent, and sustainable transactions.
Islamic Spiritual Guidance for Online Gambling Victims: A Spiritual and Psychological Approach Apriani; Abd Rahman; Nurlailah; Amir Z Nur; 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.1234

Abstract

This study aims to examine the effectiveness of Islamic spiritual guidance for online gambling victims through spiritual and psychological approaches in Makassar City. The phenomenon of online gambling has evolved into a multidimensional social problem, simultaneously damaging the spiritual, psychological, familial, and social dimensions of victims' lives. This study employs a descriptive qualitative approach, involving online gambling addiction victims, Islamic spiritual counselors, and victims' family members as informants. Data were collected through in-depth interviews, participant observation, and documentation, and subsequently analyzed using an interactive analysis model. The findings reveal that the Islamic spiritual approach encompassing the methods of tawbah, muhasabah, tazkiyatun nafs, dhikr, tadabbur of the Qur'an, and the restoration of congregational prayer proved effective in restoring the qalb and ruh dimensions of victims. The psychological approach through behavioral counseling, cognitive restructuring, intrinsic motivation enhancement, Islamic mindfulness, and family counselling complemented the recovery process at the cognitive, emotional, and relational dimensions. The integration of both approaches yielded more comprehensive and sustainable recovery outcomes compared to either approach applied in isolation. The success of the recovery process was influenced by the victims' intrinsic motivation, active family support, a supportive religious environment, and the integrative competence of the counselors.

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