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[The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance with Profitability as a Moderating Variable ]]>
<![CDATA[Adelia Pramesti Fitriandari]]>;
<![CDATA[Aisyaturrahmi Aisyaturrahmi]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.357
<![CDATA[This study aims to analyze the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable in processing industry sector companies listed on the Indonesia Stock Exchange in 2021 - 2023. The research method used in this research is a quantitative method. The sampling technique used in this research was purposive sampling and 53 companies were obtained over a 3 year period, and 159 research sample units were obtained. The data analysis technique used is multiple linear regression analysis and moderated regression analysis (MRA) using STATA 17 software. The research results partially prove that transfer pricing and thin capitalization have no effect on tax avoidance and profitability is able to provide moderation on the relationship between transfer pricing and thin capitalization on tax avoidance. Simultaneously shows that transfer pricing and thin capitalization have an effect on tax avoidance.]]>
<![CDATA[Analysis of Differences in Leading Sectors in Gunung Kidul Regency and Yogyakarta City Using Location Quotient (LQ), Shift Share (SS), and Klassen Typology Methods ]]>
<![CDATA[Catharina Marcella Vicky Budiono]]>;
<![CDATA[Marseto Marseto]]>;
<![CDATA[Anisa Fitria Utami]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.356
<![CDATA[This study aims to identify the leading sectors that make a significant contribution to the economy of Gunungkidul Regency and Yogyakarta City. Using a descriptive quantitative approach, the study utilizes secondary data in the form of Gross Regional Domestic Product (GRDP) at constant prices from 2012 to 2023, obtained from the Central Statistics Agency (BPS) of Gunungkidul Regency, Yogyakarta City, and the Special Region of Yogyakarta Province. The analytical methods employed include Location Quotient (LQ), Shift Share, and Klassen Typology to measure comparative advantage, growth, competitiveness, and the classification of economic sectors. The analysis results indicate that there are six leading sectors in Gunungkidul Regency and twelve leading sectors in Yogyakarta City. These findings reflect the differences in economic structure and development dynamics between the two regions. Based on the results of this study, it is expected that local governments can optimize the development of sectors that are not yet leading but have potential, thereby encouraging more balanced and equitable economic growth across all regions.]]>
<![CDATA[The Influence of Work-Life Balance, Green Transformational Leadership, and Learning Organization on Sustainable Employee Performance Mediated by Job Satisfaction in Management Consulting Firms ]]>
<![CDATA[Muhammad Hario Dewanto]]>;
<![CDATA[Agus Arijanto]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.355
<![CDATA[This study investigates how work-life balance, green transformational leadership, and learning organization influence sustainable employee performance, with job satisfaction as a mediating factor, in a management consulting company. The research involved 154 consultants out of a population of 250, using SEM-PLS analysis with Smart PLS (Version 4). The results show that work-life balance and learning organization significantly improve sustainable employee performance, while green transformational leadership does not have a direct effect. However, all three factors positively influence job satisfaction, which in turn helps improve sustainable performance. Job satisfaction is confirmed as a key mediator in these relationships. The study suggests that companies should prioritize work-life balance, green leadership, and continuous learning to boost employee satisfaction and long-term performance. These findings offer valuable insights for both theory and practice in managing sustainable employee performance.]]>
<![CDATA[The Influence of Hospitality Service Quality on Hotel Customer Satisfaction in the Hotel Industry: The Moderating Role of Income ]]>
<![CDATA[Levana Syarifah Ananto]]>;
<![CDATA[Ni Made Purnami]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.352
<![CDATA[This study aims to analyze the effect of hospitality service quality on hotel customer satisfaction in Badung Regency by considering the role of income as a moderating variable. The community engagement process was carried out through a survey of 150 hotel customers. The method used is a quantitative approach with an associative design, and data analysis was conducted using path analysis and moderation testing through SmartPLS. The results indicate that hospitality service quality has a positive and significant effect on customer satisfaction, with income strengthening this relationship. The practical implication is that hotels need to adjust their service strategies based on customer income segments to optimally enhance satisfaction.]]>
<![CDATA[The Influence of Digital Supply Chain on Operational Performance in the Food and Beverage Industry in DKI Jakarta ]]>
<![CDATA[Shela Nur Fatimah]]>;
<![CDATA[Al Hasin]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.350
<![CDATA[This study aims to examine the effect of digital supply chains on operational performance. The population used in this study is the food and beverage industry in the DKI Jakarta area. A total of 225 food and beverage industries were sampled. The research data was obtained using an online survey questionnaire via Google Forms. A quantitative approach was used in this study. The data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results of this study prove that the digital supply chain has a significant and positive effect on the three dimensions of operational performance. The application of digital technology has been proven to improve product and service quality, accelerate production and distribution processes, and reduce overall operational costs. These findings reinforce the urgency of digital transformation in the industrial sector, particularly to enhance competitiveness and operational effectiveness. This study provides practical contributions for operational managers in designing integrated and sustainable digital technology-based supply chain management strategies.]]>
<![CDATA[Javanese Philosophy and Western Philosophy: A Descriptive Comparative Study ]]>
<![CDATA[Dwi Kusuma Fitriyani]]>;
<![CDATA[Afendy Widayat]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.349
<![CDATA[Philosophy is essentially related to human curiosity. The purpose of this study is to compare Javanese philosophy with Western philosophy and then find out the similarities and differences. The research method used in this study is a qualitative descriptive method. Data collection in this study was carried out by relying on a critical and in-depth review of library materials that are in accordance with the object of research. The specific method used in this study is the comparative method. From the results of this study, three main aspects were found that show the similarities between Javanese philosophy and Western philosophy. Then, there are four main aspects that show the differences between Western philosophy and Javanese philosophy.]]>
<![CDATA[The Impact of Work Discipline Management, Job Satisfaction and Competency on Employee Performance in the Aviation Operational Support Service Provider Company ]]>
<![CDATA[Agus Supriyadi]]>;
<![CDATA[Nidya Dudija]]>;
<![CDATA[Dian Indiyati]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.348
<![CDATA[This study investigates the influence of work discipline management, job satisfaction, and employee competency on employee performance in the aviation operational support services provider company. Using a quantitative explanatory approach, the data were collected from 338 respondents through stratified random sampling across various job levels and locations. Structural Equation Modeling - Partial Least Squares (SEM-PLS) was employed to analyze the relationships among variables. The results show that work discipline management and competence significantly and positively affect performance, while job satisfaction surprisingly has a significant negative influence. These findings contribute theoretically by integrating behavioral, psychological, and capability dimensions in performance improvement and offer practical implications for HR strategies in high-standard service sectors. Future research should address longitudinal aspects and multi-source data for broader validation.]]>
<![CDATA[Analysis of the Impact of Special Economic Zone (SEZ) Gresik on the Economy of Gresik District ]]>
<![CDATA[Desita Fitriani]]>;
<![CDATA[Mohammad Wahed]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.347
<![CDATA[Although Special Economic Zones play a role in encouraging economic growth, high economic growth is not necessarily followed by equitable distribution of benefits for the welfare of all levels of society. This study aims to compare economic conditions before and after the existence of the Gresik Special Economic Zone through a t-test and Granger causality test to determine the cause-and-effect relationship between the independent variables (investment, Local Revenue, processing industry) and the dependent variable (GRDP) during the 2017-2024 period. The results concluded that the Special Economic Zone (SEZ) of Gresik Regency has an impact on the regional economy and the comparison before and after the establishment of the Special Economic Zone (SEZ) shows changes that indicate a shift in the economic structure towards a more productive direction. In addition, the Special Economic Zone (SEZ) of Gresik Regency shows a strong spread effect with an increase in the processing industry sector which contributes directly to GRDP, as well as an influx of investment that increases Local Revenue. However, the backwash effect also occurs when investment activities are focused on the processing industry sector, which relies on Local Revenue as its main growth factor.]]>
<![CDATA[Analysis of Co-Working Space Business Strategy with SWOT Method to Increase Visitors and Market Expansion: Case Study of ICO Space Medan ]]>
<![CDATA[Poppy Yosephine Sukatendel]]>;
<![CDATA[Iskandarini Iskandarini]]>;
<![CDATA[Meilita Tryana Sembiring]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.345
<![CDATA[This research analyzes the business strategy of ICO Space Medan, a co-working space initiated by PT Inalum, using SWOT analysis to identify internal strengths and weaknesses as well as external opportunities and threats. The study adopts a mixed-method approach, combining quantitative questionnaires and qualitative interviews, to evaluate visitor satisfaction, strategic positioning, and market competitiveness. The findings reveal that ICO Space possesses strong internal assets, particularly in its facilities, community, and work environment. However, location accessibility and growing competition pose significant external challenges. Based on the SWOT matrix, the study offers strategic recommendations such as strengthening digital presence, developing hybrid service models, and leveraging government partnerships to enhance market expansion and visitor retention.]]>
<![CDATA[Perception of Surakarta's Public on the Realization of President Joko Widodo's Vision in His Second Term (2019-2024) ]]>
<![CDATA[Haryo Kusumo Aji]]>;
<![CDATA[Herning Suryo Sardjono]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v4i7.344
<![CDATA[This study investigates the perceptions of Surakarta residents regarding the realization of President Joko Widodo's second-term vision (2019–2024). President Widodo's administration outlined five primary objectives aimed at national development and addressing global challenges, which include accelerating infrastructure development, enhancing human resources, expanding investment opportunities for job creation, bureaucratic reform, and targeted state budget utilization. Using qualitative methods, this research gathers data from Surakarta residents, capturing their understanding of and response to these policies, particularly in the areas of infrastructure, economic disparities, social welfare programs, and healthcare services. Findings reveal a mix of appreciation for infrastructure advancements and concerns regarding economic inequality and the accessibility of government support programs. This research highlights the importance of communication in bridging the gap between policy intentions and public perception, providing insights into citizen expectations and policy impact.]]>
