Formosa Journal of Multidisciplinary Research (FJMR)
Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and scientific journal that publishes research papers, review papers, case reports, case studies, book reviews, theses, dissertations, etc. Focus and Scope: This journal is dedicated to exploring and disseminating the results of various creative and innovative thoughts based on scientific research and thought processes. This journal focuses on: Humanities: Arts, History, Languages, Literature, Music, Philosophy, Religion, Theatre, etc. Social Sciences: Geography, Sociology, Education, Political Science, Law, Policy, Social Studies, Arts, History, Philosophy, Anthropology Management: Trade, Economics, Finance, Accounting, Corporate Governance, Human Resource Management, Marketing Management, Quality Management Training and Development Engineering: Information Technology, Computer Applications, Civil Engineering, Mechanical Engineering, Chemical Engineering, Electrical Engineering, Physics Medical Sciences: Medicine, Health, Nursing, Clinical Research, Pharmacy, Pharmacy, Pharmacognosy, Pharmacology, Phytochemistry Biology: Botany, Bioscience, Microbiology, Biotechnology, Clinical Biology, Molecular Biology, Biochemistry, Agriculture, Chemistry, Environment and Ecology, Food Science, Nutrition, Plant Science, Entomology, Zoology, Fisheries Physical Education: Sports, Yoga, Physiotherapy, Physiology, Exercise, Health
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<![CDATA[Analysis of Ethical Violations in Financial Accounting Practices (Case Study of PT Hanson International Tbk) ]]>
<![CDATA[Barreto, Angelica Lena Graça]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.11977
<![CDATA[This study analyzes ethical violations in accounting practices at PT Hanson International Tbk, which were revealed in 2016. The case began when the Financial Services Authority (OJK) imposed a fine of IDR 5 billion on the President Director, Benny Tjokrosaputro, due to improper revenue recognition and lack of transparency in financial reports. This study uses a case study method with data collection through literature reviews and analysis of official documents and OJK reports. The results of the study show that unethical accounting practices not only harm the company but also have a negative impact on the trust of investors and other stakeholders. The involvement of external auditors from the Public Accounting Firm (KAP) Purwanto, Sungkono & Surja (PSS) in this case reflects a violation of the professional code of ethics. This study emphasizes the importance of integrity and compliance with ethical standards in preventing similar violations from occurring in the future. Recommendations for strengthening the internal control system and ethics education in the accounting environment are also presented as preventive measures.]]>
<![CDATA[The Role of Management Accounting Systems in Product Quality Control ]]>
<![CDATA[Middin, Muslianti]]>;
<![CDATA[Ratte, Rosalena Belo]]>;
<![CDATA[Usman, Asri]]>;
<![CDATA[Mediaty, Mediaty]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12052
<![CDATA[In an increasingly competitive business world, companies are required to produce quality products. SAM is a formal system that utilizes information to support various company activities. SAM has four main characteristics: broad coverage, aggregation, integration, and timeliness. Product quality control functions to integrate quality maintenance and development so that production and service are more efficient and satisfy consumers. There are three components of SAM in quality control: quality control objectives, quality feedback, and quality incentives. Companies need to control the products they produce to minimize defects. SAM helps present information on product quality and employee performance, as well as managing data into reports that support managers in decision making.]]>
<![CDATA[Exploring the Influence of Organizational Culture and Demographic Profile on Employee Attitude: A Correlation Study of Eastern Samar State University Guiuan Employees ]]>
<![CDATA[Gaytos, Cenby Eppie G]]>;
<![CDATA[Cablao, Sherralyn C]]>;
<![CDATA[Gaytos, Ceasar Tristan G]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12099
<![CDATA[This study aims to explore the influence of organizational culture and demographic profiles on employee attitudes at Eastern Samar State University (ESSU) Guiuan Campus. Using a quantitative research method with a correlational design, the study examines relationships among variables such as age, gender, educational attainment, employment status, and organizational culture, which encompasses the values of excellence, accountability, and service. Data were collected through questionnaires utilizing a Likert scale to measure organizational culture and employee attitudes. The findings indicate that ESSU Guiuan's organizational culture strongly emphasizes excellence, accountability, and service, with high levels of job satisfaction and employee commitment. While demographic profiles were not found to significantly affect most aspects of organizational culture and employee attitudes, employment status was significantly related to service quality, and job designation influenced employee engagement. The study recommends enhancing professional development programs, fostering innovation through employee engagement, and strengthening effective leadership to promote a more inclusive and dynamic organizational culture. These findings provide valuable insights for strategic interventions to improve organizational culture and employee well-being in higher education institutions.]]>
<![CDATA[The Influence of Empowering Leadership on the Affective Commitment of General Hospital Employees with Psychological Empowerment as Mediator Variables ]]>
<![CDATA[Listiyowati, Listiyowati]]>;
<![CDATA[Suryanto, Suryanto]]>;
<![CDATA[Santi, Dyan Evita]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12102
<![CDATA[The purpose of this research is to analyze the influence of empowering leadership on affective commitment through psychological empowerment as a mediator for General Hospital (RSU) employees. Sampling was 180 employees using total sampling technique. Data was collected using the affective commitment scale by Lunthans (2005), the empowering leadership scale by Konczak, et al (2000). The Psychological Empowerment Questionnaire (PEQ) scale was developed by Spreitzer (1995). The analysis technique uses path analysis using PLS.3.0. In the results of the direct effect test, the value obtained was p = 0.000 < 0.05, it can be concluded that there is an influence between empowering leadership and psychological empowerment. The second hypothesis, obtained p value = 0.009 < 0.05, it can be concluded that there is an influence between psychological empowerment and affective commitment. The third hypothesis, obtained p value = 0.000 < 0.05, it can be concluded that there is a positive influence between empowering leadership on affective commitment. The fourth hypothesis (p = 0.026 < 0.05) suggests that empowering leadership influences affective commitment in Public Hospital personnel through psychological empowerment.]]>
<![CDATA[Uncovering Accounting in the Pasaji Ponan Tradition: An Ethnographic Study in Sumbawa Tribe ]]>
<![CDATA[Safira, Rosalinda Yulian]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12107
<![CDATA[This research aims to reveal and understand how accounting practices are implemented in the tradition of pasaji ponan in Sumbawa tribal communities. This research uses interpretive paradigm and ethnography as the research methodology. Data collection techniques were conducted by interview, observation and documentation. The results showed that the stages of pasaji ponan implementation consisted of Management Meeting and General Meeting, Pre-Ponan Tradition Preparation, Art Performance Night, Ponan Party Core Event and Post-Ponan Party Tradition containing cultural accounting values such as gratitude, friendship, togetherness, social care, mutual cooperation, and cultural preservation. This research is expected to open a dialog about the importance of considering local culture in developing a more diverse and contextual accounting system. In addition, this research is an opportunity to promote cultural tourism in Sumbawa by educating visitors about the social and cultural values in Pasaji Ponan.]]>
<![CDATA[An Analysis of the Impact of the Implementation of a Policy Delegating Mineral and Coal Mining Business Permits in North Halmahera Regency ]]>
<![CDATA[Rifqi, Abdulloh Moh]]>;
<![CDATA[Darmawan, Arif]]>;
<![CDATA[Widodo, Joko]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12113
<![CDATA[This study analyzes the impact of implementing a policy of delegating mineral and coal mining business permits in North Halmahera Regency, aimed at improving the efficiency of the permitting process at the local level. The research focuses on how five key factors in George C. Edward III's Policy Implementation Model communication, resources, disposition of implementers, bureaucratic structure, and external environmental factors influence the success of implementing this policy in the region. The results show that effective communication between the central and local governments is crucial to aligning policy processes. However, disrupted or unstructured communication often leads to miscommunication that hinders policy implementation in the field. This study highlights the need for improvements in communication, strengthening of resources, a more efficient bureaucratic structure, and increased community involvement to achieve the desired goals and fairness in the implementation of mining permit policies. These conclusions provide guidance for policymakers to design a more inclusive and responsive framework for local conditions, enabling sustainable mining in North Halmahera.]]>
<![CDATA[Impact of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management in the Indonesian Insurance Industry (2019-2023) ]]>
<![CDATA[Nugroho, Tatas Ridho]]>;
<![CDATA[Miftakh, Eliza Silviana]]>;
<![CDATA[Oktaviana, Mifta Ria]]>;
<![CDATA[Mu’thoyyah, Izzatul]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12114
<![CDATA[This study investigates the effects of bonus compensation, political costs, and opportunistic behavior on earnings management within the Indonesian insurance sector from 2019 to 2023. During this period, heightened regulatory scrutiny and the economic challenges posed by the COVID-19 pandemic intensified pressures on financial reporting. Using a quantitative approach, this study analyzes data from the financial statements of insurance companies listed on the Indonesia Stock Exchange, applying multiple regression analysis to examine the relationships between the variables. The findings reveal that political costs significantly increase earnings management practices, supporting Positive Accounting Theory by indicating that firms under regulatory pressure tend to smooth income to reduce scrutiny. In contrast, bonus compensation is negatively associated with earnings manipulation, aligning with Agency Theory by suggesting that well-structured incentives align managerial actions with shareholder interests, thereby reducing manipulation.]]>
<![CDATA[Implementation of Smoke-Free Area in Batanghari Regency ]]>
<![CDATA[Al-Farisyi, M.Sahid]]>;
<![CDATA[Ridwan, M]]>;
<![CDATA[Ibnu, Ismi Nurwaqiah]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12127
<![CDATA[The purpose of this research is to understand in depth the implementation and effectiveness of the No Smoking Area (KTR) policy in Batanghari Regency. The research method used is the Qualitative research method used in this study is the Sequential Exploratory design. Research informants consist of 20 people including 1 supervision. 1 regional regulation maker. 1 smoke-free area coordinator. 1 smoke-free area officer as a key informant and 17 heads of departments in Batanghari district as supporting informants. Data collection through in-depth interview and observation methods. Data analysis using the help of Open code software.]]>
<![CDATA[Strengthening the Potential of the Aviation Industry as a Bilateral Cooperation between Indonesia and Germany ]]>
<![CDATA[Jeneva, New]]>;
<![CDATA[Permasari, Nur Laila]]>;
<![CDATA[Izzati, Meydina]]>;
<![CDATA[Martha, Putri]]>;
<![CDATA[Siswajanthy, Farahdinny]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12143
<![CDATA[International cooperation plays a vital role in fostering economic growth, technological advancement, and industrial integration. This study aims to analyze the potential of bilateral cooperation between Indonesia and Germany in the aviation industry, focusing on the N219 aircraft project. The research employs a qualitative approach through a review of data from theses, journals, and online sources, supporting an in-depth exploration of cooperation mechanisms, challenges, and opportunities. The findings indicate that this collaboration strengthens Indonesia's position in the international supply chain by advancing technological capabilities and enhancing the aviation industry. Furthermore, Germany's support in technology and supply chain integration boosts the global competitiveness of the N219 project. Key challenges include regulatory harmonization and workforce development. However, the opportunities for sustainable innovation and economic growth are highly promising, positioning this partnership as a strategic model in high-tech sectors.]]>
<![CDATA[Potential Solar Power Sources at the Indonesian Border Post Papua New Guinea ]]>
<![CDATA[Haloho, Luwis Surani]]>;
<![CDATA[Martha, Sukendra]]>;
<![CDATA[Supriyadi, Asep Adang]]>;
<![CDATA[Sadewa, Annisa Harum]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i12.12148
<![CDATA[The border post serves as a means of supervision, security, and community services in the border area between Indonesia and Papua New Guinea. Electricity needs have not been met due to limitations both in terms of economic and geographical conditions. To overcome this problem, the method is measure the potential of solar power sources in the area using GIS data from NASA Prediction of Worldwide Energy Resources (POWER) which provides data on solar radiation and temperature in a 5-year period (2018-2022). So that the potential for solar electricity is obtained, which is 4.974 kWh/m2 /day, which means that it has the potential for the construction of solar power plants.]]>
