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GENESIS SEMBIRING DEPARI
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genesissembiring@gmail.com
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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
Financial Ratio Analysis to Assess Company Financial Performance at PT Perkebunan Sumatra Utara Selvi Anita; 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.v2i10.6506

Abstract

Differential cost analysis is an analysis used to compare the differences between income and costs between existing alternatives to assist management in making decisions about which alternative to choose. Meanwhile, differential income is future information in the form of income that is different between decision alternatives and other decision alternatives. The aim of this research is to find out whether by-products can generate Differential Income at PT Pathemaang Raya Bitung. The research object is PT Pathemaang Raya Bitung. The research method used is Qualitative Descriptive. The research results show that by continuing the company's production of leftover goods into by-products, the company will generate Differential Income from the sale of these by-products.
The Influence of Organizational Learning, Job Stress, and Employee Recognition on Employee Performance at PT. Socfindo Tanah Gambus Gardens Firmauli Valentina Siregar; Kartini Harahap
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.v2i10.6507

Abstract

This research aims to determine the effect of organizational learning, work stress and employee recognition on employee performance at PT. SOCFINDO Kebun Tanah Gambus. The influence of organizational learning, work stress and employee recognition will be analyzed partially and simultaneously on employee performance. The form of research used in this research is quantitative research with an associative approach. Sampling was carried out using a purposive sampling technique and used 89 respondents as samples. The results of this research show that the variables of organizational learning, work stress, and employee recognition have a positive and significant effect both partially and jointly (simultaneously) on employee performance. The coefficient of determination test shows that there is a fairly close relationship between organizational learning, work stress and employee recognition on employee performance with an R value of 0.886.
Analysis of the Implementation of Activity Based Costing to Increase Cost Efficiency at Hotel Mel's in Manado Tesya Sisilia Lupa; Natalia Y. T. Gerungai; Priscilia Weku
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.v2i10.6532

Abstract

Activity Based Costing is a system of accumulating costs and assigning costs to products using various cost drivers, carried out by tracing costs from activities and after that tracing costs from activities to products. The aim of this research is to find out how to apply activity based costing to increase cost efficiency at the Mel's Inn Manado Hotel. The data analysis method used in this research is the descriptive analysis method. Based on the research results obtained, the basic price of the room is a nominal value that is smaller than that determined by the hotel management. With a lower HPP for each room, it can be seen that the cost of goods sold has the lowest difference for the superior room type, this is because the amount of labor used is more than the working hours for other room types
The Relationship between Dietary Patterns, Physical Activity and Protein Intake with Dysmenorrhea in Female Students at SMPN 4 Samarinda Kamalul Huda; Rieska Indah Mulyani; Eka Farpina; Wiryanto
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.v2i10.6559

Abstract

Dysmenorrhea is often experienced by most women during their menstrual cycle. This condition is characterized by lower abdominal pain ranging from mild to severe and accompanied by other symptoms such as nausea, vomiting, diarrhea, headaches and general discomfort. The aim of the research was to determine the relationship between diet, physical activity and protein intake with dysmenorrhea in female students at SMP Negeri 4 Samarinda. This type of research is quantitative research using a cross sectional design. The research sample was 64 class VIII students at SMPN 4 Samarinda who experienced dysmenorrhea. The research was conducted in March-April 2023. Data analysis used the chi-square test. The research results showed a relationship between physical activity level and dysmenorrhea with a p-value of 0.000 <0.05. Diet and protein intake have no relationship with dysmenorrhea because the p-value is> 0.05.
Administration System Analysis at Warehouse PT. Roots of Independent Blessing Intan Puspita Ayudita Putri Widjanarko; Christian Wiradendi Wolor; Marsofiyati
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.v2i10.6561

Abstract

This research aims to analyze the administration system at the PT Akar Berkat Mandiri Warehouse which occurs because the system is still manual, often making it slower and more time consuming than using an automated system, thus hampering work productivity. This research uses a qualitative descriptive approach method with Non-Probability Sampling, namely by describing and analyzing the problems found. The research results show that there is a problem with the management system of PT Akar Berkat Mandiri, namely that some documents are best because the management of the system is still manual, which makes the data input process take longer and the data input is still messy.
Implementation of Preparation of Financial Statements Based on the Interpretation of Financial Accounting Standards No 35 At the Gereja Katolik Santo Yosep Pelindung Pekerja Manado Dionesius Ambalinggi; Herman Karamoy; Victorina Tirayoh
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.v2i10.6571

Abstract

Interpretation of financial accounting standards no. 35 is a standard that regulates the presentation of financial statements of non-profit oriented entities which include the Catholic Church. 35. The research method used in this research is descriptive qualitative. The research results obtained that the format of financial reports at the Catholic Church of Santo Yosep Protector of Manado Workers is not in accordance with the Interpretation of Financial Accounting Standards No. 35. Presentation of financial reports at the Catholic Church of Santo Yosep Protector of Manado Workers still follows the 2019 Manado Diocese Parish Finance Manual. So, the Santo Joseph Catholic Church, Protector of Manado Workers, needs to make adjustments and be able to apply this Interpretation of Financial Accounting Standards No. 35 when the church prepares their financial reports, if in the 2019 Manado Diocese Parish Financial Guidelines there is this Interpretation of Financial Accounting Standards No. 35.
Case Study: Manipulation of Financial Reports at PT. Adisarana Wanaartha Life Insurance (Wanaartha Life) Eka Mayasari; Sri Trisnaningsih
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.v2i10.6578

Abstract

This research aims to determine violations in professional ethics both from public accountants and from related parties. Violations committed by accountants can undermine the nature and integrity of accounting. When there are violations involving data manipulation, misrepresentation, or unethical behavior in accounting practices, it can shake the foundations of the integrity of the profession. The author uses the Expert Opinion Method to analyze what and how violations of the code of ethics for the public accounting profession take place. To identify efforts related to the studies discussed, the author uses references from books and several articles. From the results of this research, there are violations that have been committed in this case, including violations of integrity by manipulating financial reports by directors and financial staff, violations of professional behavior where accountants were involved in unethical actions and violations of the professional competence and prudence of accountants who failed to identify manipulation finance.
The Effect of Health Education via WhatsApp on Knowledge About Exclusive Breastfeeding in Pregnant Women Trimester III at the Salok Api Darat Sub-Puskesmas Kurniawati Agustin; Jasmawati; Lukman Nulhakim
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.v2i10.6632

Abstract

The aim of the research was to determine the effect of health education via WhatsApp on knowledge about exclusive breastfeeding in third trimester pregnant women. This type of research is quasi experimental. The research design uses a One Group Pre-Test – Post-Test Design without a Control Group. The population is all third trimester pregnant women at the Salok Api Darat Sub-Puskesmas in January-November 2022 totaling 33 people. Characteristics of respondents aged between 20-35 years (100%), parity of 1 child (42.4%), and employment as housewife (90.9%). Knowledge about exclusive breastfeeding before being given health education via WhatsApp to pregnant women in the third trimester of all respondents was poor (100%) and after being given health education via WhatsApp to pregnant women in the third trimester, all respondents were good (100%). There is an influence of health education via WhatsApp on knowledge about exclusive breastfeeding in third trimester pregnant women (p value: 0.000 < α: 0.05).
The Effect of Giving Moringa Leaf Tea and Honey on Increasing Breast Milk (ASI) Production in Postpartum Mothers on Days 1-7 in the Working Area of the Handil Baru Community Health Center Rafika Nur Indasar; Novi Pasiriani; Faridah Hariyani
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.v2i10.6635

Abstract

Breast milk is the best food for babies, but the rate of exclusive breastfeeding is still low due to insufficient breast milk production, so there is a need to provide intervention in the form of giving Moringa leaf tea and honey which contain nutrients (energy, carbohydrates, protein) which function as energy. the posterior pituitary produces the hormones oxytocin and prolactin and increases breast milk production. To determine the effect of giving Moringa leaf tea and honey on increasing breast milk (ASI) production in postpartum mothers on days 1-7 in the Handil Baru Community Health Center working area. This type of research uses quasi-experimental research design, namely nonequivalent control group design. Production of breast milk (ASI) after being given Moringa leaf tea and honey to postpartum mothers on days 1-7 of all respondents was 100% sufficient breast milk.
The Effect of Providing People’s Business Credit (KUR) on Increasing MSME Income in Praya Tengah District, Central Lombok Regency Sertiningsih; Bambang; Iman Waskito
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.v2i10.6636

Abstract

This research aims to determine the effect of providing People’s Business Credit (KUR) on increasing MSME income in Praya Tengah District, Central Lombok Regency. This research uses Stakeholder Theory and Agency Theory. This research uses primary data with quantitative methods. The population in this research is MSMEs that took credit at PNM Mekaar Central Praya Branch for the 2021-2022 period, totaling 441 MSMEs and a sample of 86 MSMEs was obtained. The sampling technique uses a purposive sampling technique with a data collection method, namely a questionnaire. Data analysis technique in research use descriptive statistics and simple linier regression analysis. The research results show that the People’s Business Credit (KUR) variable has an effect on inncreasing MSME income.