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Formosa Journal of Applied Sciences (FJAS)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29626447     DOI : https://doi.org/10.55927/fjas.v1i2
Core Subject : Science, Education, Social, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences
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
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Design of Isak-Based Financial Report Preparation System for the Jami' Miftahussalam Mosque 35 Muhammad Angga Permana; Herman Karamoy; Christian Datu
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6410

Abstract

The majority of Indonesian people embrace Islam and mosques are a place of worship, based on ISAK 35 which states that mosques are a form of non-profit organization that must and must make financial reports. Apart from that, a good accounting information system will support internal control regarding cash use. The aim of this research is to analyze the need for an ISAK 35-based financial reporting system to evaluate internal cash control. The type of research used is qualitative research with a descriptive approach. The research results showed that the Jami Miftahussalam Mosque had not prepared financial reports based on applicable standards, the accounting information system was still manual, resulting in weak internal controls. The research was conducted from March 1 to June 10. Furthermore, it is hoped that the mosque will implement the system that has been designed.
Accounting Information System Analysis of Merchandise Inventory at PT Arnetha Jayapura Chindy Junita Manurung; Winston Pontoh; Natalia Gerungai
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6417

Abstract

An accounting information system is a system that functions to carry out company data processing tasks by collecting data, changing data and providing quality information for users. This information is used to assist companies in making decisions and the existence of control elements in the accounting information system will be able to reduce the occurrence of errors and fraud. This research aims to find out how the accounting information system is implemented for merchandise inventory at PT Arnetha Jayapura. The results of the research show that the implementation of the accounting information system for merchandise inventory at PT Arnetha as a whole is quite good where work can be completed according to plan. However, there are still PT. Arnetha policies that are not appropriate, namely in terms of internal control, namely that there has not been a separation of functions between receiving goods and storage or warehouse, as well as recording inventory cards with the warehouse.
Analysis of Traders' Welfare After the New Market Relocation in Tanjungpinang City Iqlal Alfarez Sanjaya; Syahrul Ramadhan; Muhammad Zulfikri
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6425

Abstract

Market relocation efforts are being made by the city government to renew the market so that it can provide safe, conducive and representative procedures. There are 800 traders to occupy the stalls which is done by lottery to minimize the emergence of social jealousy. This research uses a descriptive qualitative approach. This research uses snowball sampling to obtain data from traders to other traders. This research is located at the Puan Ramah Kijang Lama market. The problem found is the lack of special attention from the government in re-marketing the Puan Ramah market area. This lack of attention from the government has resulted in the traders' income being considered to be below their target or goal, so that the traders feel disappointed with the policies issued by the government and the traders hope that the government will focus on speeding up the process of renovating the new market.
Analysis of the Implementation of Fixed Asset Accounting Policies based on PMK Nomor 22/PMK.05/2022 Regarding Central Government Accounting Policy at the Regional Office of the Ministry of Religion, North Sulawesi Province Marcella Vincensia Angela Winokan; Lintje Kalangi; Sherly Pinatik
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6438

Abstract

The purpose of acquiring fixed assets is also different in companies. Fixed assets are used to support company operations in order to gain profits, while in governments, fixed assets are used as the main facilities or infrastructure to support operational activities and provide the best possible service to the community. So that fixed assets used by government agencies need fixed asset accounting treatment. The aim of this research is to analyze the suitability of the implementation of fixed asset accounting policies in the Regional Office of the Ministry of Religion of North Sulawesi Province with Minister of Finance Regulation No. 22/PMK.05/2022 concerning central government accounting policies. The type of research used is descriptive qualitative. The research results showed that the implementation of fixed asset accounting regarding the classification, recognition, measurement and disclosure of fixed assets at the Regional Office of the Ministry of Religion of North Sulawesi Province was in accordance with Minister of Finance Regulation No. 22/PMK.05/2022 has been carried out well.
Design of Merchandise Inventory Accounting System at PT. Abdi Karya Kotamobagu Nadia Mokodompit; Inggriani Elim; Anneke Wangkar
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6439

Abstract

A well-designed accounting system will provide good benefits for management in managing its business. PT. Abdi Karya Kotamobagu is a company operating in the supermarket sector. The aim of this research is to design an inventory accounting system at PT. Abdi Karya Kotamobagu. The research results show that PT. Abdi Karya Kotamobagu has an inventory accounting system that supports company operations, but there are still several problems such as loss of merchandise caused by several parties or incomplete goods received from distributors due to the warehouse not checking the goods received, shortages and excess inventory and vacancies. merchandise inventory. This happens because the documents used regarding inventory have not been designed properly, there is no inventory card function and physical counting system.
The Influence of Employee Engagement and Self-efficacy on the Performance of PDAM Tirtauli Pematangsiantar Employees Pricila Natalia Sembiring; Onan Marakali Siregar
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6440

Abstract

This research aims to determine the influence of Employee Engagement and Self-efficacy on employee performance at PDAM Tirtauli Pematangsiantar. This research uses quantitative methods involving 74 employees as research samples. The sampling technique is Simple Random Sampling. The data collection used was a questionnaire using a Likert scale which was distributed to respondents directly. The data analysis technique uses instrument validity and reliability testing, classical assumption testing and hypothesis testing using multiple linear regression analysis assisted by SPSS. The results of this research show that employee engagement and self-efficacy variables have a positive and significant effect on employee performance partially and simultaneously. The coefficient of determination test shows that there is a fairly close relationship between employee engagement and self-efficacy on employee performance with an R value of 0.661.
Analysis of Production Cost Calculations using the Direct Costing Method at PT Fortuna Inti Alam Priskila Manuho; David Paul Elia Saerang; Rudy Johanis Pusung
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6469

Abstract

The Direct Costing method is a production cost calculation method that only charges costs that are variable or that are directly related to the product. This research aims to find out how to calculate production costs using the direct costing method at PT Fortuna Inti Alam. The research method used in this research is descriptive qualitative. The results of the research show that the calculation of production costs at PT Fortuna Inti Alam uses a company method that charges all costs incurred within the company, resulting in a total production cost of IDR 2,442,117,500. Meanwhile, using the direct costing method results in total production costs of IDR 2,075,470,000. The results of these calculations cause a difference in total production costs, namely Rp. 366,647,500, where calculating production costs using the direct costing method results in total production costs that are smaller than the company's method.
Analysis of the Application of Value Added Tax on Port Services based on Law Number 7 of 2021 at PT Kaltim Kariangau Terminal, East Kalimantan Monica Omega Torba; Inggriani Elim; Anneke Wangkar
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6472

Abstract

Value Added Tax (VAT) is a tax levy imposed on sales and purchase transactions of taxable goods or services carried out by Individual Taxpayers and Corporate Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). This research aims to find out that the implementation of Value Added Tax in companies is in accordance with Law Number 7 of 2021. The research method used in this research is a descriptive method with a qualitative approach and data is obtained through interviews and documentation. The research results show that the implementation of Value Added Tax at PT Kaltim Kariangau Terminal is in accordance with Law Number 7 of 2021. .
HRM Strategy in Improving Employee Performance of PT. AICE Bangkalan Maslahatun Kamilah; Siti Anisah; Khoirul Anam; Iriani Ismail
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6476

Abstract

definition of human resource management is a system whose aim is to influence the behavior and attitudes of human resources to be able to provide maximum contribution in achieving organizational goals. Employee performance refers to the work results that have been achieved by an employee or group of individuals in accordance with the responsibilities and authority given to them. This includes various aspects such as the amount of work completed, quality of work, punctuality, workplace attendance, and cooperative work attitude. In this case, PT AICE Bangkalan has demonstrated a strong commitment to improving the performance of its employees through various HR management strategies that have been implemented. To ensure that HR management runs in accordance with predetermined plans and strategies, the company has formulated General Directorate & HR Program Targets as a guide in its implementation
Skills Teacher Creativity in Overcoming Limited Learning Facilities at SMP Negeri 6 South Halmahera Jumrah Jamil
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6477

Abstract

This research aims to examine and analyze Teacher Creativity Skills in Overcoming Limited Learning Facilities at SMP Negeri 6 South Halmahera. This paper was written using library research techniques. Reference materials used in this essay include published books and scientific publications. The purpose of this article is to learn how teachers at SMP Negeri 6 South Halmahera use their creativity to overcome classroom shortages. Findings According to research, 1) skills learning resources and infrastructure are inadequate; 2) the condition of the infrastructure is not good due to the age of the equipment; and 3) the teacher's creative attitude is shown by his ability to recognize problems and look for concepts in skills learning.

Page 30 of 72 | Total Record : 716

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