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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 142 Documents
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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.
Strategies Used by Islamic Religious Education Teachers to Instil Moral Values in Students at SMAN 5 Pariaman Clau; Ikhfa; Salam; Fatmi Fauzani; Rahmanita; Saparia Fitriani
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.1235

Abstract

The instilling of moral values in secondary education plays a strategic role in shaping students’ character so that they can develop in a balanced manner across intellectual, moral, and spiritual aspects. During adolescence, students are in a phase of self-discovery that makes them vulnerable to various negative influences, making the potential for moral degradation a serious challenge for the world of education. This situation underscores the urgency of the role of Islamic Religious Education teachers as educators who not only impart religious knowledge but also continuously nurture students’ moral character and behaviour. This study aims to describe and analyse the strategies employed by Islamic Religious Education teachers in instilling moral values in students at SMAN 5 Pariaman. This study adopts a qualitative approach with a descriptive research design. The research subjects include Islamic Religious Education teachers, students, and relevant school officials. Data collection techniques were carried out through classroom observation, in-depth interviews, and document analysis, whilst data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions and verification. The results of the study indicate that the strategies employed by Islamic Religious Education teachers in instilling moral values are implemented through setting a good example, habit formation, the integration of values into learning materials, as well as contextual and reflective learning. These strategies are effective in instilling the values of honesty, responsibility, discipline, tolerance, politeness, and religiosity in students. The findings of this study imply the importance of strengthening the role of Islamic Education teachers and school culture support in developing Islamic Education learning oriented towards character building at the Senior Secondary School level.
Discretionary Authority of Government Officials in State Administrative Law: Between Effectiveness and Accountability Agus Wardhono
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.1236

Abstract

Discretion is an important instrument in governance to ensure the effectiveness of public services, particularly in situations of legal vacuum, unclear norms, or urgent situations. However, the use of discretion by government officials also has the potential for abuse, which can undermine the principles of accountability and legal certainty. This article aims to analyze the concept of discretion in state administrative law and examine the legal limits of its use to ensure alignment with the principles of the rule of law and good governance. This study uses normative legal research methods with legal, conceptual, and doctrinal approaches. The results show that discretion can only be justified if it is implemented based on legitimate government objectives, based on general principles of good governance, and accompanied by clear accountability mechanisms. Strengthening the accountability aspect in the use of discretion is a key prerequisite for preventing abuse of authority and ensuring effective governance. Thus, the regulation and oversight of government officials' discretion contribute to strengthening effective, accountable, and transparent public institutions.
The Application of SWOT Analysis in Determining Competitive Strategy at CV. Dichandra Labglass Nuniek Dewi Pramanik; Jusuf Nurdin; Adi Chandra Triana
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.1237

Abstract

This research aims to formulate an appropriate competitive strategy for CV. Dichandra Labglass in facing competition within the laboratory glassware manufacturing industry. The method employed is SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) to map the company's internal and external factors. The results indicate that CV. Dichandra Labglass is positioned in an aggressive growth quadrant (Growth Oriented Strategy). The company's primary strengths lie in high-quality borosilicate materials, glassblowing artisans with over 15 years of experience, and a credible digital reputation as a Star Seller. However, the company faces internal constraints such as semi-manual production technology, a shortage of skilled labor due to the absence of formal education, and non-integrated administrative management. Externally, government policies regarding Domestic Component Level (TKDN) and industrial downstreaming trends present significant opportunities, amidst threats from cheap imported products and exchange rate volatility. The resulting competitive strategy is a differentiation strategy focused on after-sales services, including repair guarantees and specific product customization. This study concludes that strengthening brand identity and optimizing the digital ecosystem are keys to the company's sustainability in both domestic and international markets.
Servo Motor Control System Analysis Using Proteus Simulation Fathul Ulum; Muhamad Nur Alvyangga Saputro; Mokhammad Syafaat; Kasiyanto
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.1240

Abstract

Servo motors are essential actuator components in the modern mechatronics ecosystem that demands angular positioning precision with minimal error rates. In the control system development phase, direct testing on hardware is often at risk of mechanical damage due to programming errors or current surges. This study aims to conduct an in-depth analysis of the response characteristics of servo motors through a digital simulation approach as a preventive and validative step. The research method applied was a software-based laboratory experiment using the Proteus 8 Professional with an Arduino Uno microcontroller as the central control unit. The main focus of this test lies in the evaluation of the accuracy of the motor angular movement against the pulse width modulation (PWM) provided through the Servo standard library. Data is collected through Virtual Terminal observations and position indicators on virtual servo components. The results show that the Proteus simulation is able to represent the dynamics of angular motion linearly with a 100% accuracy rate to theoretically entered work cycle parameters. The study concludes that the use of virtual modeling is not only effective in minimizing the risk of physical failure.

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