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Formosa Journal of Science and Technology (FJST)
ISSN : -     EISSN : 29646804     DOI : https://doi.org/10.55927/fjst.v1i2
Formosa Journal of Science and Technology (FJST) is an open-access scientific journal that publishing full-length research papers and review articles covering subjects that fall under the wide spectrum of science and technology. FJST journal is dedicated towards dissemination of knowledge related to the advancement in science and technology. The prestigious interdisciplinary editorial board reflects the diversity of subjects covered in this journal. Under the realm of science and technology, the coverage includes environmental science, pure and applied mathematics, agricultural research and engineering, biology, biotechnology, bioinformatics, management science, business and economics, Healthcare sciences (including clinical medicine, preventive medicine & public health), physics, biophysics, computer science, chemistry and bioengineering, to name a few. Formosa Journal of Science and Technology is published by Formosa Publisher. The journal now brings out monthly publications. It supports the open access policy for making scientific research accessible to one and all.
Arjuna Subject : Umum - Umum
Articles 583 Documents
Hidden Drivers of Greenhouse Gas Emissions: Exploring Business Travel and Employee Commuting's Role in Climate Change Noor, Muhammad Zainuddin; Purnaweni, Hartuti; Hidayat, Jafron Wasiq
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11467

Abstract

This research examines the impact of business travel and employee commuting on greenhouse gas (GHG) emissions in a growing telecommunications company in Indonesia. Utilizing quantitative descriptive analysis, the research relies on the company's secondary data to quantify emissions, adhering to Tier 1 standards set by the Intergovernmental Panel on Climate Change (IPCC). The findings reveal that these activities contribute to the company's GHG emissions, amounting to 143,291 tCO2e, highlighting the role of business travel and employee commuting as drivers of emissions.
Factors Determining Financial Performance in Local Government (An Empirical Study on Regencies/Cities Across Indonesia for the Years 2017-2019)". Salsabila, Alifa Khansa; Bawono, Andy; Conteh, Abdul
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11489

Abstract

This study aims to identify the determine of financial performance on Local Government in Indonesia 2017-2019. This study used five variables, namely local taxes; regional retribution; capital expenditures; asset turnover; and leverage. This research is a quantitative study. The performance measure used in this study is the ratio of regional independence. The sample used in this study were 1479 which consisted of 493 data from districts and cities in Indonesia. Sampling technique with method purposive sampling. The data source in this study was secondary data where the data obtained were in the form of documents. Testing the data using multiple linier regression. The results show that regional retribution, capital expenditure, and asset turnover have a significant effect to the financial performance on local government. Whereas the local taxes and leverage have no significant effect to financial performance on local government.
The Impact of the Special Autonomy Fund on Indigenous Papuans (OAP) and Support for the TNI-Polri Prasetyo, Soya Ani; Widodo, Pujo; Sutanto, Rudy
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11511

Abstract

Special Autonomy (Otsus) for Papua is a central government policy that aims to improve the welfare of indigenous Papuans (OAP) through infrastructure, education, health, and economic development, as well as supporting TNI-Polri operations in maintaining security in the region. Despite the large amount of special autonomy funds allocated, reaching IDR 8.5 trillion by 2022, major challenges remain in achieving equitable prosperity for indigenous Papuans. The Human Development Index (HDI) in Papua increased slightly to 60.62 in 2021, but remains the lowest nationally. In addition, only about 8% of indigenous Papuans are categorized as prosperous. This study aims to analyze the impact of the use of special autonomy funds on the welfare and quality of life of indigenous Papuans, evaluate the role of these funds in supporting TNI-Polri operations, and assess the effectiveness of their allocation in supporting local government activities and maintaining security stability in Papua. The results show that despite improvements in the welfare of the Papuan people and support for the operations of the TNI-Polri, the unequal distribution and use of funds remains a challenge. Therefore, increased transparency, accountability and public participation in the management of Special Autonomy funds are necessary to ensure equitable and sustainable benefits for all Papuans.
Evaluation of the Application of the Interpretation of Financial Accounting Standard Number 35 on the Preparation of Financial Statements of Non-Profit Oriented Entities at the Hermon Tolombukan Child Development Center Owu, Ribka Yuliana Syaloom; Tinangon, Jantje J.; Wangkar, Anneke
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11515

Abstract

This study aims to evaluate how the Interpretation of Financial Accounting Standards (ISAK) Number 35 is applied in the preparation of financial statements of the Hermon Tolombukan Child Development Center. The purpose of this interpretation is to increase the transparency and accountability of the financial statements of non-profit-oriented entities. ISAK No. 35 is an accounting guideline for non-profit entities, which includes reporting of activities, balance sheets, cash flows, and changes in net assets. This study uses a qualitative descriptive method with a case study approach to identify the extent to which the Hermon Tolombukan Child Development Center has implemented ISAK No. 35 in the preparation of its financial statements. Data was obtained through interviews, documentation, and direct observation of the financial report preparation process. The results of the study show that the application of ISAK Number 35 to the existing PPA is not in accordance with the existing accounting standards. This study recommends the need for further training for financial managers and periodic evaluations to ensure that accounting standards are applied consistently and effectively. With this evaluation, it is hoped that the update of the financial recording system can be improved, and further technical evaluation is expected to help ensure that the implementation of ISAK No. 35 can be implemented comprehensively.
Geospatial Intelligent Analysis to Support Indonesian Airspace Defense Rahmandhala, Ilvan Dino; Supriyadi, Asep Adang; Prihanto, Yosef; Samingan, Muhammad; Gultom, Rudy Agus Gemilang
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11555

Abstract

This study highlights the importance of Geospatial Intelligence (GEOINT) analysis in supporting Indonesia's airspace defense. In modern military operations, especially air defense, the role of GEOINT is crucial as it enables real-time detection, mapping, planning, surveillance, and analysis of aerial threats. This research aims to analyze the role and potential of GEOINT in supporting Indonesia's airspace defense and to provide strategic recommendations for strengthening air defense. The findings of this study are expected to guide policymakers in enhancing the effectiveness and efficiency of air defense through the use of GEOINT, as well as supporting the development of necessary geospatial infrastructure. This study employs the SEIM (Sensor Effector Information Management) hierarchical approach to integrate various data sources and analytical tools to enhance detection, mapping, planning, and surveillance capabilities in the context of air defense. The study finds that GEOINT enables deeper tactical and strategic situation analysis and can optimize weapon assignments to increase efficiency in military conflicts. To effectively implement GEOINT, investments in technology, data infrastructure development, personnel training, and international cooperation are necessary. The implementation of remote sensing satellites capable of providing real-time, high-resolution imagery will enhance threat detection and monitoring capabilities.
The Facies Modeling of Muria Volcano in the Kedungbamban Area Using GIS Rahmandhala, Ilvan Dino; Supriyadi, Asep Adang; Prihanto, Yosef; Arief, Syachrul; Mulyaningsih, Sri; Wiloso, Danis Agoes
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11606

Abstract

Indonesia is an archipelago located in the Pacific Ring of Fire, known for its high volcanic activity. Indonesia is home to 129 active and 500 inactive volcanoes, representing 13% of the world's total. This research is expected to provide an overview of the facies of the Muria volcano and the geological aspects of the study area. To analyze and resolve issues in this study, geological mapping, and data processing are employed to make volcano facies models using GIS.  The volcanic facies in the study area are proximal facies, which can be divided into three zones: proximal facies of Muria basalt, proximal facies of Maar Bambang basanite, and proximal facies of Muria andesite.
Intelligence in Photovoltaic Fault Identification and Diagnosis: A Systematic Review Mahjabeen, Farhana
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11552

Abstract

Undetected photovoltaic system faults can lead to significant energy losses, often exceeding 10%, necessitating efficient fault detection and diagnosis. Artificial intelligence, particularly machine learning and deep learning, offers promising solutions for real-time, high-volume fault detection and complex pattern recognition in PV systems. This research analyzes various PV fault detection studies, examining their objectives, methods, results, and the prevalence of ML/DL approaches. The analysis highlights the application of both classical ML algorithms, such as K-Nearest Neighbors and Random Forest, and advanced DL models, including Convolutional Neural Networks, for PV fault diagnosis.
Collaborative Professional Development: A Catalyst for Science Education Reform in Nigeria Usman Rufai Fakai; Aliyu Sa’adu; Muhammad Abdullahi Argungu; Abubakar Sahabi Aliyu
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11583

Abstract

This study examines the impact of collaborative professional development (CPD) on science education in Nigeria using a mixed-methods research design. Combining qualitative interviews, focus groups, and classroom observations with quantitative surveys and academic performance data, the study explores CPD's influence on teaching practices and student outcomes. The results demonstrate that CPD significantly enhances teaching practices, boosts teacher confidence, and improves student engagement and performance. Teachers reported adopting more interactive, student-centered instructional methods, particularly through Professional Learning Communities (PLCs) and peer coaching. Quantitative analysis revealed a statistically significant increase in student science test scores following CPD implementation. However, challenges such as resource constraints, time limitations, and insufficient administrative support were identified as barriers to effective CPD. The study emphasizes the need for fostering a collaborative culture in schools, ensuring adequate resources, and supporting continuous professional growth through structured policies. These findings highlight the importance of integrating CPD into teacher evaluation and career progression frameworks to achieve sustainable improvements in science education. By addressing these challenges and maximizing the benefits of CPD, Nigerian schools can enhance science education quality, leading to improved student outcomes and overall educational development.
Analysis of Hazardous and Toxic Waste Management (B3) from the Perspective of Safety, Health, Productivity and Waste Minimization at PT X Munfarida, Arifati; Hadiyanto, Hadiyanto; Yulianto, Bambang
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11625

Abstract

The management of Hazardous and Toxic Waste (B3) must be carried out by waste producers. PT X as a producer of B3 waste in its production process uses palm oil raw materials and other auxiliary materials. Producers carry out management in accordance with applicable regulations. Waste management can be seen from the perspective of safety, health, productivity and waste minimization. The purpose of this study is to analyze the management of B3 Waste from the perspective of safety, health, productivity and minimization. Data was obtained from surveys and interviews. Analysis method used in statistics. The results of the study showed that 97% strongly agreed with safety, 93% health, 99% productivity and 96% waste initiation.
The Influence of the Implementation of Public Sector Accounting Models in Fraud Prevention Efforts in the Digital Era Nur, Hamzah Fansyuri; Haliah, Haliah; Kusumawati, Andi
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11654

Abstract

This research aims to find and describe the characteristics of fraud that occurs in the public sector in the digital era to prevent fraud that occurs in the public sector. The research conducted is literature research sourced from articles that are in accordance with the research topic for further analysis. The results of the study show that the characteristics of fraud in the public sector that occur in the digital era include the use of misconceptions about the role of digital technology in the implementation of public accountant duties. The influence of the implementation of public sector accounting can prevent fraud in the public sector in the digital era if implemented by considering several factors that affect fraud, such as performance accountability, and implementing technical strategies, dual-paradigm approaches, and preventive strategies.