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[Analysis of Financial Statements and Cash Flow Statements in Assessing Financial Performance at Health Social Security Administering Agency (BPJS) for the Period 2021 - 2023 ]]>
<![CDATA[Ferinluary, Fadila]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Arum, Enggar Diah Puspa]]>;
<![CDATA[Wiralestari, Wiralestari]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12561
<![CDATA[This research aims to analyze the financial performance of the Health Social Security Administering Agency (BPJS) for the 2021-2023 period when viewed from financial ratio analysis and cash flow ratio analysis. This type of research is descriptive research with a quantitative approach. This research uses financial ratio analysis techniques and cash flow ratios in a time series. Financial ratio analysis can be used as a reference for a company's development to assess how well its financial performance is. The variables used are the liquidity ratio consisting of the current ratio, the solvency ratio consisting of the debt to asset ratio, and the profitability ratio consisting of return on assets and return on equity. Apart from analyzing the company's balance sheet and profit and loss financial statements, in assessing financial performance there is one more report that can be assessed, namely through the cash flow report. The cash flow ratio analysis used is the operating cash flow ratio, capital expenditure ratio and total debt ratio. The results of this research show that BPJS Health's financial performance for the 2021-2023 period shows good liquidity and solvency, but profitability and cash flow management are still weak due to significant losses in 2022 and 2023. Strategy improvements are needed to increase efficiency and financial sustainability.]]>
<![CDATA[The Relationship of Leadership Style, Work Environment and Work Facilities on Employee Job Satisfaction in Omah Jenang MSMEs ]]>
<![CDATA[Suprayitno, Hery]]>;
<![CDATA[Sudarmiatin, Sudarmiatin]]>;
<![CDATA[Rahayu, Wening Patmi]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12562
<![CDATA[This research aims to analyze the influence of leadership style, work environment and work facilities on employee job satisfaction at Omah Jenang MSMEs, located in Blitar Regency. The research method used is a qualitative approach with a case study design. Data was collected through in-depth interviews, direct observation, and analysis of related documents. The research results show that participative and transformational leadership styles contribute positively to employee motivation and job satisfaction. A harmonious work environment and a culture of mutual cooperation creates a comfortable working atmosphere, even though there are challenges such as hot temperatures in the production area. The available work facilities are sufficient to support the production process, but still require improvement, especially in the aspects of ventilation and personal protective equipment. This research concludes that the synergy between leadership style, work environment and work facilities has a significant influence on employee job satisfaction. These findings provide relevant insights for MSMEs to improve human resource management to achieve business sustainability.]]>
<![CDATA[The Influence of Environmental Performance and Disclosure of Carbon Emissions on Firm Value (Study on Companies Listed on the BEI) ]]>
<![CDATA[Fadhilah, Afifah Nurul]]>;
<![CDATA[Puspita, Deta]]>;
<![CDATA[Rachmani, Diah Ayu]]>;
<![CDATA[Wiralestari, Wiralestari]]>;
<![CDATA[Mukhzarudfa, Mukhzarudfa]]>;
<![CDATA[Kusumastuti, Ratih]]>;
<![CDATA[Putra, Wirmie Eka]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12567
<![CDATA[The objective of this study is to investigate the influence of environmental performance and carbon emission disclosure on firm value. The population of this study encompasses mining companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Samples were chosen using purposive sampling, resulting in 70 observation samples. The analysis technique employed in this study utilizes a panel data regression model, with the Random Effect Model (REM) selected as the research model. The findings of this study indicate that environmental performance does not exert a significant impact on firm value, while carbon emission disclosure exhibits a significant positive influence on firm value.]]>
<![CDATA[The Role of Philosophical Schools in Scientific Research ]]>
<![CDATA[Nugraha, Diki Egie]]>;
<![CDATA[Z, Zulfan Zulkarnaen]]>;
<![CDATA[Winarno, Agung]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12569
<![CDATA[This study examines the contributions of philosophical streams—positivism, interpretivism, pragmatism, and critical realism—in shaping scientific research paradigms, methods, and ethics. Each philosophical approach has unique characteristics that influence how researchers understand reality, develop theories, and select research methods. Positivism emphasizes objectivity through empirical observation and quantitative analysis to identify causal relationships. In contrast, interpretivism focuses on subjective understanding and social meaning derived from individual experiences, making it suitable for qualitative research. Pragmatism offers a flexible approach by integrating quantitative and qualitative methods to address complex research questions and provide practical benefits. Critical realism bridges objective and subjective approaches by exploring the underlying mechanisms of phenomena. Furthermore, these philosophical approaches provide an ethical foundation to ensure that research is conducted responsibly and meets societal needs. By understanding and applying these philosophical paradigms, researchers can produce more holistic studies and contribute significantly to advancing knowledge.]]>
<![CDATA[The Effect of Price Perception, Service Quality and Ease of Transaction on Commuter Train Ticket Purchasing Decisions (Study on Commuter Line Dhoho Train Passengers at Wonokromo Station) ]]>
<![CDATA[Rivayanti, Tesa Putri]]>;
<![CDATA[Soebiantoro, Ugy]]>;
<![CDATA[Mandasari, Virginia]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12599
<![CDATA[This research aims were to determine the effect of price perceptions, service quality, and ease of transactions on purchasing decisions for commuter line train tickets at Wonokromo station. This research uses a quantitative approach. The sampling technique is non-probability sampling using purposive sampling method with a total of 200 respondents. The data analysis method uses Partial Least Squares (PLS) - Structural Equation Modeling (SEM) using the SmartPLS 4.0 software analysis tool. The analysis was carried out through three stages of testing: outer model (validity and reliability test), inner model, and hypothesis testing. The results showed that (1) perceived price has a positive and insignificant effect on purchasing decisions, (2) service quality has a positive and significant effect on purchasing decisions, and (3) ease of transactions has a positive and significant effect on purchasing decisions.]]>
<![CDATA[Legality of Transitioning Residential Homes for Online Business from the Perspective of Citizen’s Rights and Obligations ]]>
<![CDATA[Kennedy, Alexander]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12643
<![CDATA[This study investigates the legality of using residential homes for online businesses in Indonesia, focusing on the interplay between citizens' rights and obligations. Utilizing a Normative Juridical approach, it examines laws such as Law No. 1 of 2011 on Housing and Residential Areas, which allows limited business activities without compromising residential functions. Data highlights challenges such as noise, increased traffic, and waste management. The findings stress the need for balanced solutions through responsible business practices, adherence to regulations, and community dialogue. This research contributes to sustainable regulatory frameworks for home-based businesses, fostering harmony between economic activities and residential quality of life. Implications emphasize collaboration among stakeholders to achieve economic and social balance.]]>
<![CDATA[Implementation of Accounting Information Systems at Kitchen Veggie SMEs with Zahir Accounting Applications: Analysis of Effectiveness and Impact on Financial Management ]]>
<![CDATA[Rachmani, Diah Ayu]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Arum, Enggar Diah Puspa]]>;
<![CDATA[Wiralestari, Wiralestari]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12657
<![CDATA[This research aims to determine the effectiveness and impact of implementing the Accounting Information System (AIS) using the Zahir Accounting application on the UKM Kitchen Veggie, which operates in the culinary sector. The approach used in this research is qualitative with in-depth interview methods, field observations and document analysis. The research results show that the implementation of Zahir Accounting increases the efficiency of financial management, especially in recording transactions, managing cash flow, and preparing financial reports. In addition, this application simplifies raw material stock management and tax compliance by providing reports that are faster, more accurate and in accordance with applicable accounting standards. While there are challenges in user training and data integration, the positive impacts are far greater, such as increased transparency, reduced errors, and time savings. This research suggests that SMEs continue to maximize the use of this application to support organized and sustainable business growth.]]>
<![CDATA[The Relationship of Market Competition Intensity, Adoption of Financial and Non-financial Performance Measures to Company Performance ]]>
<![CDATA[Puspita , Deta]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Arum, Enggar Diah Puspa]]>;
<![CDATA[Wiralestari, Wiralestari]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12667
<![CDATA[This study aims to examine the relationship between market competition intensity, adoption of financial and non-financial performance measures and company performance. The study was conducted at a manufacturing company in Batam. The variables in the study consist of independent and dependent variables. The independent variables are market competition intensity, financial and non-financial performance measures. The dependent variable is company performance. Data were collected using purposive random sampling method. The analysis method uses factor analysis (path analysis). The study resulted in market competition intensity having a positive relationship with company performance and was supported by previous research. Financial and non-financial performance had a positive relationship with company performance and was supported by previous research. The results of this study strengthen that market competition intensity has a positive relationship with company performance and the adoption of financial and non-financial performance measures has a positive relationship with company performance.]]>
<![CDATA[Corporate Governance and Financial Distress: Empirical Evidence of Energy Sector Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Debora, Dea Niken]]>;
<![CDATA[Zoraya, Intan]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12679
<![CDATA[The present paper is an empirical analysis of the impact of corporate governance on financial distress in companies listed on the Indonesia Stock Exchange (IDX) over the period from 2016 to 2023. Financial distress is measured by the Altman Z-score model. Variables of corporate governance include institutional ownership, managerial ownership, the ratio of independent commissioners, and board size. The sample consisted of 107 companies. Multiple linear regression was used to analyze the data. The results proved that institutional ownership and managerial ownership do not significantly affect financial distress. On the other hand, it was found that independent commissioners and board size have a considerable negative impact to, while the board of commissioners has a positive impact. Among the control variables, Leverage is negatively significant, whereas firm size is highly significant.]]>
<![CDATA[Motivation Analysis and the Influence of Islamic Attributes on Muslim Tourists Satisfaction ]]>
<![CDATA[Ariadi, Yudi]]>;
<![CDATA[Suryadinata, Muh. Rifki]]>;
<![CDATA[U, Ni Putu Ayu Chandra]]>;
<![CDATA[Lestari, Imanda]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i1.12716
<![CDATA[Muslim tourists are a new target along with the growth of the world's Muslim population. Halal tourism concept can be use to attract muslim tourists, by prioritizing Islamic attributes as a fulfillment of the special needs of Muslim tourists. This study aims to determine the motivation of tourists to travel including the influence of Islamic attributes on the satisfaction of Muslim tourists. This study was conducted using secondary data analysis, various literatures were used to support the research, the literature came from various sources, such as journals, theses, books, that related to tourist motivation, also research on the influence of the existence of Islamic attributes of tourist destinations on tourist satisfaction. Various data were also used to support this research from various websites and trusted institutions.]]>
