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[Civil Legal Protection for Environmental Warriors ]]>
<![CDATA[Andaniswari, Okky]]>;
<![CDATA[Sulistianingsih, Dewi]]>;
<![CDATA[Martitah, Martitah]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11888
<![CDATA[The article analyzes civil law issues on the legal protection for environmental rights activists written in Permen LHK Number 10 (2024) upholds to protect the people who struggle to get the right for better environment. The main objective of the regulation is to protect for environmental activists from the criminal threat in accordance with Article 66 of Law Number 32 (2009) that guarantees anyone who focused to struggle in the environment cannot be criminalized. This type of research is normative law using examining statutory regulations approach by taking primary and secondary data. Qualitative analysis is also applied in this study. The results of the study show that the regulation aims to increase public participation between institutions to protect and to preserve the environment.]]>
<![CDATA[The Application of Accounting Information Systems at CV Fael Jaya in the City of Manado ]]>
<![CDATA[Salim, Yuricha Fransis Aprilia]]>;
<![CDATA[Lambey, Robert]]>;
<![CDATA[Gerungai, Natalia]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11902
<![CDATA[The purpose of this research is to understand the implementation of the accounting information system for cash receipts and cash expenditures at CV. Fael Jaya in the City of Manado, particularly in the sales department of goods (construction materials) based on the fundamental elements of the accounting information system. Given that this company is a growing enterprise, managing cash receipts and expenditures is crucial to facilitate accuracy and speed in all financial transaction processes within the company. The type of research used is a case study, and data are obtained from interviews and documentation. The data analysis technique employed is qualitative descriptive, in which the researcher elaborates on the implementation of the accounting information system at CV. Fael Jaya and then compares it with relevant theories about the accounting information system. The research findings indicate that the implementation of the accounting information system for cash receipts and expenditures at CV. Fael Jaya in the City of Manado is not yet adequate. Observing the functions and documents related to the theories and what occurs at CV. Fael Jaya, not everything aligns.]]>
<![CDATA[Analysis of Democratic Party Political Imagery Communication on Social Media in 2024 ]]>
<![CDATA[Mauliana, Tiara Friska]]>;
<![CDATA[Harahap, Nursapia]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i10.11903
<![CDATA[The ways in which technology has impacted human life are numerous. Social media is one of the most widely used technical innovations. These days, social media is an integral part of politics, not just for the general public. Social media provides a platform for political players to garner positive support. It is also true that social media can readily become a boomerang that can harm someone's political image at any time by easily stemming a favorable image. The examination of how the Democratic Party uses political communication to shape its public image, particularly on social media platforms, is the main emphasis of this essay. by employing a descriptive technique, which entails reading references from other books. This article will discuss how the Democratic Party uses social media. Moreover, in reference to the political communication employed. Finally, it can be said that social media plays a significant role in establishing the party's image and serving as a platform for campaigning.]]>
<![CDATA[Sharia Cooperatives in Indonesia as an Effort to Create a Sustainable Economy ]]>
<![CDATA[Sumarlin, Abdul]]>;
<![CDATA[Muin, Rahmawati]]>;
<![CDATA[Abdullah, Wahyudin]]>;
<![CDATA[Jamaluddin, Nurlaeli]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i10.11906
<![CDATA[This article provides background regarding the development of sharia cooperatives in Indonesia as part of efforts to create a more inclusive and sustainable economy. Sharia cooperatives exist as an alternative that is in accordance with Islamic economic principles, emphasizing economic, moral and ethical aspects of doing business. Even though they are still faced with various challenges, the growth of sharia cooperatives shows a significant impact in empowering communities, especially in areas that were previously less accessible to conventional financial institutions. This article aims to provide a deeper understanding of sharia cooperatives in Indonesia, including history, recent developments, basic principles, roles and challenges faced. The research method used is literature study, by collecting data from various references such as books, articles and journals. The article also reviews regulations that support sharia cooperatives, basic concepts, governance, and the history of their development. By exploring various information related to sharia cooperatives, it is hoped that this article can provide a comprehensive picture of the current condition of sharia cooperatives as well as their potential and challenges in the future.]]>
<![CDATA[The Effect of Solvency, Company Size, and Audit Opinion on Audit Delay ]]>
<![CDATA[Fawziah, Nur]]>;
<![CDATA[Maharani, Lativa]]>;
<![CDATA[Bahrie, Wuri Gustia]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11912
<![CDATA[This study aims to empirically prove the influence of solvency, company size, and audit opinion on audit delays in Consumer Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. In this study, the purposive sampling method was used, where 10 companies met the sample criteria. The data analysis used in this study uses panel data regression analysis while E-views 12 is used for data processing. Based on the results of this study, it shows that solvency has no effect on audit delay, company size has a negative effect on audit delay, and audit opinion has no effect on audit delay.]]>
<![CDATA[From Clicks to Trust: Insights into Customer Brand Relationships on TikTok ]]>
<![CDATA[Pranata, Sungguh Ponten]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11913
<![CDATA[This research aims to understand how brands can build and maintain trust and strong relationships with customers on TikTok's social media platform. Using an exploratory qualitative approach, data was collected through semi-structured interviews and content analysis of brand activity on TikTok. The results show that customer trust is the main foundation in brand-customer relationships. This trust is formed through consistent communication and credibility, strengthened by positive associations with influencers, and product and service quality. Additionally, the reputation and security features of the TikTok platform also play an essential role in influencing customer purchasing decisions. This research emphasizes that brands need to adopt a holistic approach that includes consistency in communications, appropriate use of influencers, and a focus on platform reputation and credibility to build and sustain customer trust and loyalty on an ongoing basis. This approach is considered essential in achieving success in the dynamic digital era.]]>
<![CDATA[The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality ]]>
<![CDATA[Ningsih, Wicdia Reka]]>;
<![CDATA[Alliffiya, Qumaydatun]]>;
<![CDATA[Rahmawati, Fani]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11914
<![CDATA[This study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach. 102 data points were collected from 17 sample organizations in the study. This study used statistical tools for panel data analysis, including CEM, FEM, and REM (Random Effect Model). Choosing a suitable panel data regression model is easy with the help of rigorous testing methods such as Chow, Hausman, and LM testing. We then used the F-test, R2 test, and T-test to examine our hypothesis and confirm the relationship was significant. To implement this strategy, we processed the data using EViews version 12, which resulted in meticulous statistical findings. The results show that among the logistics and transportation companies studied, the audit committee does not seem to have a statistically significant influence on audit quality, audit rotation decreases audit quality, and audit duration does not affect audit quality.]]>
<![CDATA[The Use of Pig Manure Fertilizer on the Growth, Production, Protein Content, and TDN of Pakchong Grass ]]>
<![CDATA[Kaca, I Nyoman]]>;
<![CDATA[Suariani, Luh]]>;
<![CDATA[Suwitari, Ni Ketut Etty]]>;
<![CDATA[Ariawan, I Wayan Eka Putra]]>;
<![CDATA[Wiratama, I Made Adi]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11941
<![CDATA[Manure is a fertilizer that comes from a mixture of livestock waste, urine, and leftover livestock feed. Pig manure can be used as fertilizer because it contains Nitrogen, phosphorus and potassium. Solid pig manure contains quite high Nitrogen nutrients of 0.95%, Phosphorus 0.35%, and Potassium 0.40%, so that pig manure is effective as an organic fertilizer that will be beneficial for plant growth. This study aims to see the effect of the use of pig manure fertilizer on the growth, production, nutritional quality and TDN of Pakchong Grass. A Randomized Block Design (RAK) was used with five treatments, namely without the use of pig manure fertilizer (P0), Grass Plants fertilized with 5 tons/ha of pig manure fertilizer (P1), Grass Plants fertilized with 10 tons/ha of pig manure fertilizer (P2), Grass Plants fertilized with 15 tons/ha of pig manure fertilizer (P3), and Grass Plants fertilized with 20 tons/ha of pig manure fertilizer (P4). The results of this study indicate that providing pig manure fertilizer of up to 20 tons/ha can increase the growth, production, quality and TDN of Pakchong Grass.]]>
<![CDATA[Supply Chain Model of MSMEs Products in Modern Wholesale Surabaya ]]>
<![CDATA[Siswati, Endang]]>;
<![CDATA[Pudjowati, Juliani]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v3i11.11967
<![CDATA[This research aims to investigate the supply chain model employed by Micro, Small, and Medium Enterprises (MSMEs) in the retail sector, specifically focusing on the challenges they encounter as suppliers to wholesalers in Surabaya. Through interviews with employees of the Surabaya wholesale centre and MSME actors, this study elucidates the supply chain process, which commences with raw material suppliers and progresses through MSMEs, distribution channels, wholesalers, retailers, and ultimately reaches consumers. A key challenge identified in this research is the difficulty faced by MSMEs in competing with products from large-scale industries within the wholesale centre. Despite these challenges, several MSME products, such as Cakzin sweet and spicy shrimp potato chips and various bread varieties from Sri Roti, have successfully gained a foothold in the Indogrosir Surabaya wholesale centre.]]>
<![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.]]>
