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GENESIS SEMBIRING DEPARI
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INDONESIA
Formosa Journal of Applied Sciences (FJAS)
ISSN : -     EISSN : 29626447     DOI : https://doi.org/10.55927/fjas.v1i2
Formosa Journal of Applied Sciences (FJAS) seeks to propose and disseminate the knowledge by publishing original research findings and novelties, review articles and short communications in the wide spectrum of applied sciences. Scope of the journal includes: Biology, chemistry, physics, environmental, business and economics, finance, mathematics and statistics, geology, engineering, computer science, social sciences, natural and technological sciences, linguistics, medicine and architecture, food science, environmental science, agricultural engineering. Journal of Applied Sciences now accepting new submissions. Submit your best articles via online submission. Formosa Journal of Applied Sciences (FJAS) publishes articles monthly under Formosa Publisher.
Arjuna Subject : Umum - Umum
Articles 716 Documents
Analysis of the Application of PSAP No. 13 Concerning Presentation of Public Service Agency Financial Statements at Bhayangkara Tk.III Hospital Manado Aprilia Korompis; Sonny Pangerapan; Stanley Kho Walandouw
Formosa Journal of Applied Sciences Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i6.4864

Abstract

This study aims to analyze the suitability of the preparation and presentation of public service agency financial reports at Bhayangkara Tk.III Manado Hospital based on PSAP No. 13. The type of research used is descriptive qualitative. The results of this study indicate that Bhayangkara Hospital Tk.III Manado has implemented PSAP Number 13 as a whole in the preparation and presentation of financial reports on an accrual basis, namely an accounting recording technique where the recording is made when a transaction occurs even though cash has not been received, so as to be able to present transparent financial information and accurate and accountable. One of the important factors supporting the preparation and presentation of financial reports at Bhayangkara Tk.III Manado Hospital is including and presenting LRA, Balance Sheet, LO, LPE, LAK, LP SAL, CaLK., in the procedures for studying financial reports at Bhayangkara Tk.III Hospital Manado
Implementing Social Media as Product Marketing Tools for SMEs in Society 5.0 Era (Case: Regency of Gowa) Wahid
Formosa Journal of Applied Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4893

Abstract

This research aims to explore the potential of social media marketing (SMM) in boosting the performance of small and medium-sized enterprises (SMEs) in various food court areas. The study utilizes qualitative research methodology, collecting data through interviews with SME owners who operate in different locations. The findings indicate that while social media offers numerous benefits for marketing, many SME owners face challenges in utilizing it effectively. The respondents emphasize the need for training and development programs to enhance their digital literacy skills and enable them to leverage modern marketing platforms. The study highlights the importance of government support, educational institutions, and training centers in providing digital literacy education to SME owners.  
Juridical Analysis of the Imposition of Criminal Sanctions on Police Persons as Perpetrators of Narcotics Abuse in the Criminal Justice System in Indonesia Ricky Adryan; Madiasa Ablisar; Edi Yunara; Idha Apriliyana
Formosa Journal of Applied Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4937

Abstract

Cases of drug abuse are of particular concern in Indonesia because they involve various groups, one of which is a member of the police. Every member of the police is a law enforcement officer. The problems to be studied here are law enforcement, the urgency of imposing criminal sanctions and the judge's consideration of the weighting of criminal sanctions against police officers as perpetrators of narcotics abuse. obtain primary, secondary and tertiary legal materials which will be analyzed qualitatively by drawing deductive conclusions. The conclusions obtained in this study include law enforcement against police officers as narcotics abusers can be carried out through the criminal justice system and enforcement of discipline and the Indonesian National Police's code of ethics.
Can Service Quality, Customer Trust and Price Affected the Decision to use Airport Services? Putu Ayu Aryasih
Formosa Journal of Applied Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4949

Abstract

This study aims to determine the effect of service quality, consumer trust, and service prices on the decision to use the services of Joumpa PT. Gapura Angkasa Bali. The data collection technique uses a questionnaire that has been tested for validity and reliability, then various tests and analyzes are performed such as validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, and F test. The results of this study indicate that: (1) the service quality variable has a positive and significant effect on the decision to use services, (2) the customer trust variable has a positive and significant effect on the decision to use services, (3) the service price variable has a positive and significant effect on the decision to use the service.
Detection of Financial Distress Mediated by Fraudulent Financial Statements with the F-Score and Z-Score Approach in the Pandemic Era Listed on the Indonesia Stock Exchange Wildatul Muawanah; Rida Perwita Sari
Formosa Journal of Applied Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4822

Abstract

The purpose of this study is to detect bankruptcy caused by financial statement fraud in companies listed on the Indonesian Stock Exchange (IDX) with a detection tool, namely fraud pentagon theory which consists of stimulus, ability, opportunity, rationalization and ego with the F-Score and Z methods -Scores. This study uses a descriptive quantitative approach using Smart PLS 4.0. The population of this research is the property & real estate, transportation & logistics sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period with a sample of 32 companies. The results of this study indicate that there is a strong indication of the effect of stimulus and ability on financial distress. Opportunity, rationalization, and ego have no effect on financial distress. Fraudulent financial statements cannot mediate the influence of stimulus, ability, opportunity, rationalization and ego on financial distress.
Effective Tooth Brushing Techniques Based on Periodontal Tissue Conditions : A Narrative Review Pindobilowo; Umi Ghoni Tjiptoningsih; Dwi Ariani
Formosa Journal of Applied Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4838

Abstract

Introduction: Tooth brushing becomes ineffective if done with the wrong technique and not adapted to the condition of the periodontal tissue. Objective: To know the effective tooth brushing technique based on the condition of the periodontal tissue. Method: This literature study uses the Narrative Review method. References were collected, namely journals through the BMC Oral Health database, PubMed, and Google Scholar. Conclusion: The brushing methods that have been introduced have been shown to be effective in removing plaque, especially with the right technique. However, if the technique is wrong and not adapted to the condition of the periodontal tissue, it will have a negative impact because the dental plaque will not be completely cleaned.  
Analysis Clustering of the Global Pandemic Covid-19 using K-Means Algorithm Bakti Siregar; Yosia
Formosa Journal of Applied Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4877

Abstract

A pandemic such as Covid-19 is one of the biggest real problems ever in the world. This case has confirmed how uncertainty affects the global economy. The pandemic Covid-19 cannot be solved by one method over the world, it depends on the severity of the case. Therefore, this research aims to cluster the severity of Covid-19 using the K-means algorithm to reflect the global economic conditions using data sources from "Our World in Data". The results of this research can be used as materials to overcome the impact of the global pandemic by referring to policies and strategies from a country that is indicated in one cluster.
Government Initiative to Promote Cashless Transaction through Innovative Payment Solutions to provide ease and Safety to Pay Online Muhammad Younus; Achmad Nurmandi; Wahdania Suardi; Hajra Gul
Formosa Journal of Applied Sciences Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i9.4897

Abstract

The Motive of the research being done for this paper is to increase the importance of the cashless transaction, and it should be adopted by Merchants, Riders, and Customers to make payments at different phases come during Online shopping, which starts from Booking of the order and ends at order received at location. The reason for promoting the cashless transaction through this paper is to firstly provide ease and alternative of making the payment. Then secondly, to digitize and automate the way of making payments. Finally, through digitizing of payments made, the government can able to regulate better each transaction and money transfer, which helps in minimizing the size of the undocumented economy because it mainly runs on paper cash.
The Role of HR Strategy and Work Capability on Employee Performance of Bank Mandiri Palangka Raya Branch, Central Kalimantan-Indonesia Ferdinand; Vivy Kristinae; Haipa Adila; Astrid
Formosa Journal of Applied Sciences Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i6.4923

Abstract

This study aims to determine HR Strategy Analysis, Through Work Capability on Employee Performance of Bank Mandiri Palangka Raya Branch. This research method is this type of research is descriptive and quantitative. The results of the research are to provide solutions to phenomena in research problems, and at the same time link the formulation, benefits in the research hypothesis as causation with the SmartPLS 3.0 statistical analysis test. The type of sample data is primary data with a questionnaire of 35 people, employees at Bank Mandiri KCP Palangka Raya. The results of the research on HR strategy have a significant positive effect of 52.8% on performance, work ability has a significant positive effect of 38.1% on performance, the mediating role of work ability has a positive and significant effect of 25.9% on the relationship between HR strategy on performance.
The Effect of The Service Quality Dimension on The Satisfaction of Cu Betang Asi Cooperative Members Leani; Lelo Sintani; Vivy Kristinae
Formosa Journal of Applied Sciences Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i7.4925

Abstract

This study aims to determine and analyze the effect of service quality on the member satisfaction of members of CU Betang AsiCooperative in  Central Kalimantan Province. The research method is the quantitative method.   Primary and secondary data sources and data collection methods used observation, and distributing questionnaires. The sample  consisted of 250 respondents, was selected using non-probability sampling techniques through the purposive sampling method  The analytical tool is Smart-PLS Version 3.0, to test relationships in conceptual models.   Measurement reliability  based on alpha value and reliability value of Cronbach composite.  The results :  The effect of the dimensions of assurance, emphaty, responsiveness  on member satisfaction are positive and significant,  but  reliability and tangibles  on member satisfaction are negative and nonsignificant.