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
Articles
642 Documents
<![CDATA[The Influence of Good Corporate Governance Mechanism and Audit Quality on the Level of Accounting Conservatism ]]>
<![CDATA[Mitayanti, Mitayanti]]>;
<![CDATA[Waskito, Iman]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10420
<![CDATA[The objective of this study is to determine whether Managerial Ownership, an Independent Board of Commissioners, a Board of Directors, an Audit Committee, and Audit Quality influence Accounting Conservatism in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022. The sampling technique was purposive sampling of 37 companies that satisfied the criteria. The technique employs panel data regression analysis with the Eviews 12 software. The outcomes of the study show that partial managerial ownership and the board of directors have an impact on accounting conservatism. Meanwhile, the independent board of commissioners, audit committee, and audit quality all demonstrate that they have little impact on accounting conservatism. Simultaneously, the research findings reveal that managerial ownership, an independent board of commissioners, a board of directors, an audit committee, and audit quality all have an impact on accounting conservatism.]]>
<![CDATA[Analysis of the Effect of Education Fund Budget on Performance Accountability and Transparency in School Fund Management (Cirebon City) ]]>
<![CDATA[Astuti, Dewi]]>;
<![CDATA[Sutirman, Irwan]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10441
<![CDATA[This research aims to analyze the influence of the education budget on performance accountability and transparency in fund management in Cirebon City schools. Using a quantitative approach, this study examines the relationship between education budget allocation and two important aspects in school management, performance accountability and transparency of fund management. Data was collected from school financial reports and surveys conducted among schools and financial managers in schools in Cirebon City. The results of the analysis show that, with a data sample of 14, with 25 total respondents, there is a significant positive correlation between the education budget and performance accountability (r = 1) and transparency of fund management (r = 0.982). These findings confirm that efficient allocation and use of the education budget not only increases accountability for school performance but also strengthens transparency in fund management. Survey responses, which range from 0 (disagree) to 1 (agree) on a rating scale, indicate positive perceptions of existing financial management practices. This study provides empirical evidence about the importance of good education budget management as a tool for improving the quality of education, especially in Cirebon city schools.]]>
<![CDATA[Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company ]]>
<![CDATA[Ambarwati, Rina]]>;
<![CDATA[Gumilang, Andika Mugi]]>;
<![CDATA[Rosidawaty, Rosidawaty]]>;
<![CDATA[Sugiyono, Sugiyono]]>;
<![CDATA[Chyntia, Ingkak]]>;
<![CDATA[Aminudin, Dindin]]>;
<![CDATA[Dadang, Dadang]]>;
<![CDATA[Ulinnuha, Nor Fatah]]>;
<![CDATA[Ramadhan, Muhammad dhitya]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10463
<![CDATA[The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.]]>
<![CDATA[Implementation of Qur'anic Literacy at the Elementary School Level in South Sulawesi ]]>
<![CDATA[Syakur, Abdul]]>;
<![CDATA[Mania, Sitti]]>;
<![CDATA[Achruh, Andi]]>;
<![CDATA[Haddade, Hasyim]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10475
<![CDATA[The aim of this research is to reveal the implementation of Al-Qur'an literacy at elementary school level in South Sulawesi. This type of research is classified as qualitative. The approach that researchers use in this research is a qualitative and scientific approach which includes an educational approach. Furthermore, the data collection methods used were observation, interviews and documentation. Then, data processing and analysis techniques are carried out through three stages, namely: data collection, data reduction, data presentation, and drawing conclusions. The research results show that; The implementation of Al-Qur'an Literacy at Primary School Level in South Sulawesi, based on research results, was found to have been carried out well, even in the implementation of the evaluation and follow-up stages, as for the learning models or methods used by teachers in implementing or developing al-Qur'an literacy programs. The Qur'an in elementary schools uses the Iqra' method, the Tartil method, and several other methods. Among the many types of methods used, the methods that are most often used are the iqro method combined with the tartil and memorization methods and the tilawati method combined with the BTQ tahfidz program. This method was developed and implemented based on the level of student ability, in stages each student is guided starting from Iqro' 1 to Iqro' 6 then continuing to Juz 1 to 30. Likewise, the tahfidz program starts with Juz 30, 29 and 28.]]>
<![CDATA[An Analysis of the Effect of Financial Planning on the Financial Resilience of Teachers Who Use Online Loans ]]>
<![CDATA[Fatikha, Khusnul]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10481
<![CDATA[This study aims to examine the impact of financial planning on financial resilience among teachers who use online loans. The methodology used is Moderated Regression Analysis (MRA) conducted on 109 teachers in Surabaya and Sidoarjo using Google Forms questionnaire. The results show a significant positive impact of financial planning on financial resilience. teachers who are actively involved in financial planning manage their income and expenses better and are better prepared for financial shocks.]]>
<![CDATA[Analysis of Aspects of Legal Protection for Patients Regarding Traditional Medicine in Law Number 17 of 2023 Concerning Health ]]>
<![CDATA[Sembiring, Tamaulina Br.]]>;
<![CDATA[Pasaribu, Alza Hamonangan]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10494
<![CDATA[This research examines legal protection for patients who are victims of traditional medical malpractice based on Law Number 17 of 2023 concerning Health. In the context of the increasing use of traditional medicine in Indonesia, it is important to understand existing legal protection mechanisms and how effective these regulations are in protecting patients' rights. This study uses a qualitative approach with literature study methods and analysis of related laws and regulations. The research results show that Law Number 17 of 2023 has provided a clearer legal framework in regulating traditional healing practices and provides protection mechanisms for patients. However, implementation in the field still faces various challenges, including a lack of effective supervision, limited public knowledge about their rights as patients, and differences in service quality in various regions. This research also identifies the important role of local governments in supervising and coaching traditional medicine service providers, as well as the need to increase education and outreach to the community regarding patient rights. In conclusion, although Law Number 17 of 2023 has provided a significant legal basis, there is still room for improvement in the implementation of this regulation to ensure optimal protection for traditional medicine patients in Indonesia.]]>
<![CDATA[Dynamics of Coastal Land Use Change and Prospects for Sustainable Marine Ecotourism in Nusa Penida Island ]]>
<![CDATA[Prihadi, Donny Juliandri]]>;
<![CDATA[Junirahma, Nur Sakinah]]>;
<![CDATA[Dhahiyat, Ahmad Prawira]]>;
<![CDATA[Pamungkas, Wahyuniar]]>;
<![CDATA[Krisnadi, Fanny]]>;
<![CDATA[Ainni, Chusnul Firaqie]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10495
<![CDATA[Nusa Penida has rich marine ecosystems, such as coral reefs and mangroves, which are residents' main source of income through fisheries, seaweed cultivation, and tourism. Land use change in Jungut Batu Village, Nusa Lembongan, has implications for the environment and economy in the coastal area of Nusa Penida. This study uses secondary data and Google Earth software to analyze changes in the area. From 2009 to 2020, significant changes occurred from seaweed cultivation to tourism land and back to seaweed cultivation during the pandemic. This analysis reflects the evolving economic dynamics and environmental impacts. The transformation from cultivated land to a marine ecotourism destination demonstrates an evolution in approaches to sustainable land use. However, the negative impacts of mass tourism highlight the need for a shift towards environmentally friendly and sustainable tourism. Collaboration between communities, tourism actors, government, and continued research is key in developing an effective and sustainable ecotourism model for Nusa Penida.]]>
<![CDATA[Analysis of Marketing Strategy in Facing Business Competition: Study at the Lesehan Oha Doku Restaurant in Dompu ]]>
<![CDATA[Fazriah, Khafilah]]>;
<![CDATA[Jumaidi, Lalu Takdir]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10500
<![CDATA[This study aims to analyze the marketing strategy of Lesehan Oha Doku Restaurant in Dompu using a descriptive qualitative approach. Data were collected through observation and in-depth interviews at the research location with the owner, Mrs. Kartini Fauzan. The results show that Lesehan Oha Doku Restaurant successfully utilizes social media such as Facebook, Instagram, and WhatsApp to increase visibility and reach a wider consumer base. Engaging content showcasing the unique dishes and bamboo-woven restaurant concept, along with active customer interaction, has built strong relationships and increased customer loyalty. Additionally, product diversification through catering services and strong branding with the name "Lesehan Oha Doku," which reflects local cultural identity, contributes to its success. Cultural marketing that integrates local elements has proven effective in creating an authentic experience for customers. SWOT analysis reveals strengths in quality ingredients, strategic location, and effective digital marketing strategies, despite challenges in human resources and price competition. This combination of strategies has enabled Lesehan Oha Doku Restaurant to outperform competitors in the Dompu culinary market and continue to grow rapidly.]]>
<![CDATA[Financial Management of MSMEs in Central Lombok Tourism Village ]]>
<![CDATA[A’ini, Nurul]]>;
<![CDATA[Lestari, Baiq Anggun Hilendri]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10504
<![CDATA[The research entitled "Financial Management of MSMEs in Central Lombok Tourism Village" aims to analyze how to manage the finances of MSMEs in Central Lombok Tourism Village and to find out the challenges faced by MSME actors in Central Lombok Tourism Village. This research was conducted in Central Lombok, Pujut area. This research uses a qualitative descriptive approach method. The data collection technique used observation, questionnaire dissemination, and direct interviews with resource persons other sources of books and journals to support research. The number of respondents in this study is 35 MSME business actors in the central Lombok tourist village, Pujut area. This study concludes that the financial management of MSMEs in Central Lombok Tourism Village still needs to be improved, especially in the financial recording that has been eroded. From the results of the research that has been carried out, it can be explained that MSME actors in the tourist village of Central Lombok carry out financial management and planning. However, in simple terms, other MSME actors do not carry out financial management because there is still a lack of knowledge related to financial planning and management. In addition, MSMEs in Central Lombok Tourism Village still do not know about accounting so to run MSMEs, they do not record or make financial reports.]]>
<![CDATA[Examine the Obstacles to RME Implementation with the PIECES Method Based on the User's Perspective ]]>
<![CDATA[Prisusanti, Retno Dewi]]>;
<![CDATA[Rusfadir, Agustina]]>;
<![CDATA[Reliubun, Nabila Marshufa Salim]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i8.10528
<![CDATA[Karel Sadsuitubun General Hospital, similar to numerous other healthcare facilities, has adopted RME. Implementing RME is essential for enhancing the effective and efficient management of risks. The approach employed in this study is qualitative description with an emphasis on case studies. Data were gathered via semi-structured, in-depth interviews involving three informants: TPPRJ officers, TPPRI, and reporting officers. Employing purposive sampling, the interviews explored six aspects, revealing seven key points concerning obstacles encountered in implementing RME at Karel Sadsuitubun Hospital. These barriers include RME system performance, system speed, features in the RME system, accuracy of system information, data integrity, technical constraints, resources and financing systems, and data security in the system. The implementation of the RME system in this hospital still faces various problems such as system performance, system speed, data integrity, technical constraints, resources and financing systems, and data security.]]>
