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
887 Documents
<![CDATA[Fraud Detection in Financial Reporting Using Hexagon Fraud Theory (Empirical Study of State-Owned Enterprises Listed on the IDX for the Period 2017-2022) ]]>
<![CDATA[Fajar Dewantoro]]>;
<![CDATA[Yudhi Herliansyah]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.101
<![CDATA[This study aims to prove the dimensions of the fraud hexagon measured by pressure, opportunity, rationalization, capability, arrogance and collusion on fraud in the preparation of financial reports in state-owned companies listed on the Indonesia Stock Exchange. The data used is from 2017 to 2022. To obtain the right sample size, a purposive sampling technique was used, where 16 companies were selected. The data analysis method used is panel data regression and t-statistic testing. In accordance with the results of the hypothesis test, it was found that pressure, opportunity and arrogance had a significant effect on financial statement fraud, while rationalization, capability and collation did not have a significant effect on financial statement fraud in state-owned companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[The Effect of Economic Growth Rate, Human Development Index, and Open Unemployment Rate on Poverty in East Java Province 2019-2023 ]]>
<![CDATA[Adhita Dwi Kirana]]>;
<![CDATA[Aprillia Nilasari]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.97
<![CDATA[The aim of this study is to determine the relationship between the East Java province's poverty rate and the open unemployment rate, economic growth rate, and human development index from 2019 to 2023. Panel data regression analysis and a comparative causal approach utilizing the fixed effects model (FEM) are two examples of the quantitative methods used in this study. These findings demonstrate that the poverty rate is negatively impacted by the economic growth rate, negatively impacted by the human development index, and positively impacted by the open unemployment rate. In addition, during the study period, these factors significantly affected the degree of poverty in the province of East Java.]]>
<![CDATA[Military Legal Responsibility for Members of the Indonesian Army Who Commit Dispersion ]]>
<![CDATA[Salomo Damanik]]>;
<![CDATA[Hisar Siregar]]>;
<![CDATA[Jusnizar Sinaga]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.95
<![CDATA[This study aims to determine the form of criminal liability for military personnel who commit crimes, especially for deserters who return to their units. This research is normative, based on legal norms in laws, legal decisions, and norms applicable in society. Data is obtained from literature, legislation, and Military Court decisions. The analysis is conducted descriptively by examining the content and structure of positive law to understand the meaning of the rules used in resolving legal issues. The study results show that the form of criminal liability for deserters is regulated in Article 6a of the Military Criminal Code (KUHPM) with imprisonment, as well as dismissal from military service under Article 6b of the KUHPM. Additionally, deserters who commit crimes have the right to legal assistance.]]>
<![CDATA[Implementation of Absentia Trials in Corruption Cases ]]>
<![CDATA[Natal Gurning]]>;
<![CDATA[July Esther]]>;
<![CDATA[Roida Nababan]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.94
<![CDATA[The settlement of a case should present the defendant in court, but in In Absentia trials, especially regarding corruption cases, can be carried out even without the presence of the defendant. This study aims to find out the legal regulations in absentia regarding Corruption and the judge's considerations in deciding cases in absentia against corruption cases number 71 / Pid.Sus-TPK / 2022 / PN MDN. This study uses a normative legal research method, namely legal research carried out by reviewing legal library materials and secondary data. In Absentia regulations are contained in Article 38 paragraph (1) of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the Eradication of Corruption. In absentia trials against corruption cases are not only to create a deterrent effect but also to save state assets. One of the things that plays a role as a basis for judges' considerations in deciding cases In Absentia against corruption is to review the aggravating and mitigating conditions for the perpetrator. One of the aggravating conditions in this In Absentia case is that the perpetrator is not cooperative and runs away from the legal process that ensnares him.]]>
<![CDATA[The Influence of Influencer Marketing, Online Customer Review, and Brand Image on the Purchase Intention of Sea Makeup Setting Spray Products ]]>
<![CDATA[Elvira Aprilia Primastika]]>;
<![CDATA[Indah Respati Kusumasari]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.86
<![CDATA[In the era of digitalization, marketing strategies continue to evolve, one of which is through influencers. The influencer's social media content significantly impacts purchase intention. The factors of influencer marketing, online customer review and brand image, which have an important role in shaping the perception of a product. The influence of influencer marketing, online customer review, and brand image on purchase intention of Sea Makeup setting spray products. This study uses an associative approach with quantitative methods. As a research sample, Sea Makeup's Instagram followers were given questionnaires to complete in order to gather data. The results showed that influencer marketing, online customer review, and brand image have a significant simultaneous impact on purchase intention of setting spray products from Sea Makeup. Partially, each variable also influences the intention to purchase.]]>
<![CDATA[Advancement of Marine Zone Strength in the Indonesian Frontier Regions as an Execution of an All-Encompassing War Approach During Non-Conflict Periods ]]>
<![CDATA[Samsul Bahri Wahidun]]>;
<![CDATA[Edy Sulistyadi]]>;
<![CDATA[Buddy Suseto]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.81
<![CDATA[A key component of preserving Indonesia's national security and sovereignty is enhancing maritime regional resilience along its borders. This plan attempts to fortify Indonesia's standing as a marine nation in light of the possible dangers experienced. The implementation of a total war strategy during peacetime places a strong emphasis on bolstering international cooperation, enhancing infrastructure, and mobilizing national resources. In addition, modernizing the primary weapon system (alutsista) can greatly increase maritime resilience. In order to analyze existent phenomena, a qualitative method with a descriptive analysis approach was employed to write this journal. The importance of society in preserving maritime security and the necessity of a sustainable approach to marine resource management are further highlighted by the publication of this magazine. It is believed. It is envisaged that this development's outcomes will help Indonesia realize its goal of becoming the global maritime axis and bring about long-term peace and security in border regions.]]>
<![CDATA[The Effect of Islamic Social Reporting (ISR), Bank Risk, and Capital Structure on Firm Value ]]>
<![CDATA[Nadya Nurfhadila]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i3.47
<![CDATA[The goal of this study is to find out how much bank risk, Islamic Social Reporting (ISR) disclosure and capital structure affect the rise in the value of a company. This research employs a quantitative approach, utilizing a purposive sampling method to select 48 data from 12 Islamic commercial institutions during the 2020-2023 period. The analysis results indicate that ISR disclosure has a positive impact on firm value, whereas FDR has no significant influence. However, DER has a negative impact on the value of a firm. This research is anticipated to facilitate further investigation of the potential impact of ISR, banking risk, and capital structure on firm value.]]>
<![CDATA[Systematic Literature Review: The Effect of Quality Cost on Defective and Damaged Products in the Manufacturing Industry ]]>
<![CDATA[Reza Romadhoni]]>;
<![CDATA[Suci Aulia Rahmani]]>;
<![CDATA[Nur Syafia Alkarima]]>;
<![CDATA[Aliya Ameliya]]>;
<![CDATA[Sri Maryati]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 4 (2025): April 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i4.169
<![CDATA[This study aims to examine the impact of Quality Cost on defective and damaged products in the manufacturing industry using a Systematic Literature Review (SLR) approach. Twelve scientific articles from 2013 to 2024 were analyzed, focusing on prevention, appraisal, and failure costs. The findings show that higher prevention and appraisal costs effectively reduce product defects, while high external failure costs indicate poor quality control. The study highlights the importance of implementing Total Quality Management (TQM) to improve efficiency and competitiveness. These insights offer practical recommendations for better quality cost management to enhance profitability and customer satisfaction in the manufacturing sector.]]>
<![CDATA[AI-Powered Framework for Real-time Threat Detection and Response in Cloud Infrastructure ]]>
<![CDATA[Zakir Hossain]]>;
<![CDATA[Md Emran Hossain]]>;
<![CDATA[Nisher Ahmed]]>;
<![CDATA[Md Farhad Kabir]]>;
<![CDATA[Iffat Sania Hossain]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 4 (2025): April 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i4.168
<![CDATA[As most organizations worldwide embrace cloud computing services, cloud infrastructure security has become a significant concern. With cybersecurity attacks changing at an unprecedented rate in the cloud environment, the methods for detection and response must become more robust. This study presents an AI based framework to enhance the real-time detection and response to threats in cloud infrastructure. A possible threat that, if in a real-world scenario, could and would have been detected in real-time and was detected using clustering on e huge amount of cloud traffic. AI algorithms that detect malicious behaviour also assist in calculating the severity of the threat and recommend some flip of a switch to change things instantly. At the heart of the framework is its capacity for cumulative learning about new data, adjusting to emerging attack patterns and achieving low false positive rates. Additionally, it uses a hybrid approach that combines signature based detection with anomaly detection to prevent known and unknown threats. Using this combination, the framework can detect new attack vectors that may be overlooked by traditional means.]]>
<![CDATA[Assessing the Potential and Ethical Implications of Agentic AI in Surveillance Technology ]]>
<![CDATA[Nisher Ahmed]]>;
<![CDATA[Md Emran Hossain]]>;
<![CDATA[Zakir Hossain]]>;
<![CDATA[Md Farhad Kabir]]>;
<![CDATA[Iffat Sania Hossain]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 4 (2025): April 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i4.167
<![CDATA[Agentic AI creates a system rather than a tool, an autonomous entity interacting with the world as humans do. By functionalizing agentic AI into surveillance technologies, we can increase surveillance systems' efficiency, accuracy, and scope, enabling them to monitor vast expanses of public space or issue, for example, a summary of dialogue from thousands of social media posts. However, it also interrogates the ethical dimensions of these systems, including the possible loss of privacy, accountability, and bias in decision making. AI surveillance technology is in use everywhere, but creating a surveillance state at the expense of civil rights, privacy, and freedom is a problem that can't be solved, no matter how many people are willing to use it. This paper proposes that despite the significant security operations improvements realized through agentic AI, the technology warrants an ethical framework with appropriate regulatory guardrails to manage the accompanying risks. Some points raised include the importance of transparency, fairness and accountability in using AI in surveillance settings, ensuring that these technologies are employed in a responsible and human rights compliant manner.]]>
