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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
The Effect of Internal Control Effectiveness, Compensation Suitability, Management Morality, and Unethical Behavior against the tendency of Accounting Fraud Septiana, Vira; Bambang, Bambang; Waskito, Iman
Formosa Journal of Applied Sciences Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i5.9223

Abstract

This study aims to test and determine the effect of the role of internal control, compensation suitability, management morality, and unethical behavior on the tendency of accounting fraud. The collection technique used in this study was a questionnaire. The questionnaire was distributed to 78 cooperatives in Praya District. The sample was determined by purposive sampling technique. This research is included in quantitative research. Data analysis used Statistical Product and Service Sollution (SPSS) analysis using SPSS software version 27.0 for windows. The result of this study indicate that internal control, compensation suitability, management morality, and unethical behavior have no effect on the tendency of accounting fraud.
The Influence of Organisational Culture and Knowledge Sharing on Employee Performance at PT XYZ Ghulam Ilmam H; Anita Silvianita; Arry Widodo; Nurafni Rubiyanti
Formosa Journal of Applied Sciences Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i5.9300

Abstract

Human Resources has become something that absolutely must be owned by the company, because humans are the only human resources that have the ability, experience, reason, knowledge and creativity. PT XYZ has long been a leading textile producing company and has imported its production goods to countries in Asia. in the production process, PT XYZ is supported by several departments with different functions, so it is necessary for the company to have a strong organizational culture and application of knowledge sharing. This study aims to analyze the performance of employees at PT XYZ. This study uses variables of organizational culture and knowledge sharing to analyze the effect on employee performance. The method used in this study is a quantitative method with a descriptive type of research. In this study the sample collection using probability sampling technique with simple random sampling and the number of respondents as many as 286 people from all employees at PT XYZ using structural equation modeling (SEM) analysis.
Mitigating Destructive Fishing through the Optimization of Community-Based Coastal Surveillance as an Effort to Safeguard Maritime Security Dao, Yunias; Yusnaldi, Yusnaldi; Kusuma, Kusuma
Formosa Journal of Applied Sciences Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i7.9506

Abstract

This study aims to enhance coastal community involvement in marine surveillance to prevent such practices, focusing on issue identification, analysis, and strategy development for sustainable maritime security. Through a qualitative approach and literature review, the research examines community participation in marine resource surveillance, identifies challenges and opportunities, and suggests ways to optimize coastal community surveillance. Findings emphasize the importance of community-based surveillance in combating destructive fishing. A participatory framework that integrates communities into surveillance, decision-making, and implementation of sustainable marine management marks a shift from top-down to inclusive bottom-up models, recognizing local knowledge as vital. The study concludes that optimizing community-based coastal surveillance is crucial for addressing destructive fishing and supporting sustainable maritime security in Indonesia, recommending further research to explore its implementation across various regions and socio-economic conditions.
Legal Approach and Tax Policy in E-commerce Transactions in the Middle of Digital Transformation Refangga, Galih Setyo; Arifin, Rosyid; Suryaningsih, Suryaningsih; Suryapuspita, Merintha
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9579

Abstract

E-commerce provides numerous benefits for merchants and consumers alike, thus necessitating the continued use of the internet for transactions. However, it is anticipated that transactions following this model will eventually be supplanted by traditional face-to-face exchanges between buyers and sellers. The research methodology employed in this work is a normative legal approach. An review of tax laws regarding e-commerce transactions in Indonesia reveals that the growth of the Internet in the business sector, particularly in trade, not only provides several advantages for both buyers and sellers. E-commerce refers to the commercial transactions involving the purchase and sale of products and services conducted through the internet. The exponential growth of e-commerce in Indonesia has given rise to tax issues with e-commerce transactions.
The Importance of Reading and Writing Literacy in Holistic Curriculum Development in Elementary Schools Cahyani, Ni Luh Putu Risna; Dewi, Ni Ketut Trianti; Suarini, Ni Ketut Yunita; Dwiadiningsih, Ni Kadek Putri Ayu; Apriliani, Ni Luh Gede Witri; Werang, Basilius Redan
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9585

Abstract

This research uses a qualitative descriptive approach to understand the condition of students' reading and writing literacy at SD Negeri 3 Kalianget and the impact of the interventions carried out. Reading and writing literacy is becoming increasingly vital in the era of globalization and digitalization. This research evaluates the effectiveness of interventions at SD Negeri 3 Kalianget to improve student literacy. By empowering libraries and open spaces, this effort aims to increase students' interest in reading, literacy skills and learning behavior. Data from observations, interviews and documentation were analyzed qualitatively. Challenges such as resources and teacher training were also identified. It is hoped that consistent support and implementation will improve students' literacy holistically, preparing them for a complex future.
Ethic Analysis of Government Goods and Services Procurement Officials in Indonesia Ulinata, Ulinata
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9597

Abstract

In carrying out the process of procuring goods and services, especially in the field of architecture, officials are obliged to prioritize ethics so that the implementation is professional, with integrity and accountability so that no irregularities occur. This research aims to analyze how ethics is applied in the implementation of government procurement of goods and services in Indonesia. This research uses a descriptive analysis method by collecting literature studies, observations are then analyzed. The results show that officials involved in providing goods and services are required to apply ethics and have a professional spirit, not influence each other, avoid conflicts of interest, take preventive actions that result in waste, not abuse authority and accept gratification, accept duties and responsibilities well.
A State of the Art Review For Removing Heavy Metals Resulting from Industrial Waste Nyamiati, Retno Dwi; Setyaningtyas, Wiji Asih; Arstyanto, Dimas
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9604

Abstract

The contamination of heavy metals has become a serious concern for both the government and researchers due to industrial waste. Heavy metals possess toxic properties that can harm the human body if exposed over an extended period. It cannot be denied that toxic heavy metals come in various types, such as Ag (argentum), Cd (cadmium), Cr (chromium), Cu (cuprum), Ni (nickel), and others. In its development, various methods have been implemented to eliminate heavy metal waste, encompassing both conventional and modern approaches. Researchers are actively seeking the most efficient and effective method to address the issue of heavy metal removal. This review focuses on different methods for handling heavy metal waste, measuring the percentage of heavy metal loss to determine which method is the most effective and efficient in heavy metal removal.
Impact Analysis of Using Gadgets on Imitating Behavior in Early Childhood Manurung, Verawati; Jamain, Ririanti Rachmayanie; Sari, Nina Permata
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9645

Abstract

This research aims to describe the impact of gadget use on the imitative behavior of early childhood in Santa Maria Integrated Preschool and Kanaan Christian Integrated Preschool Banjarmasin. This research uses a descriptive qualitative approach to multi-site design, with data collection through interviews, observation and documentation. The data analysis stage involves two stages, namely site data analysis and cross-site data analysis. The results of the research are 1) positive impact: increased imagination and self-confidence; hone cognitive and social intelligence; and develop reading, numerical and problem solving skills. 2) negative impact: decreasing concentration and feeling lazy about learning to write and read without gadgets; worsens sociability; harm health and trigger addiction; and hinder progress in cognitive and language development.
The Impact of Obesity on Hypertension in Adults Aged 25-45 in Padang Lawas Regency in 2024 Siregar, Nur Khaidah; Ashar, Taufik; Lubis, Rahayu
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9667

Abstract

One of the factors that influence the incidence of hypertension is obesity. The purpose of this study was to analyze the effect of obesity on the incidence of hypertension at the age of 25-45 years in Padang Lawas Regency in 2024. The research method used a case control design with a large sample size of hypertension and non-hypertension of 73 people each. Data analysis using logistic regression test. The results showed that obesity is a factor influencing the incidence of hypertension (OR = 6,056). It is necessary to conduct a public education campaign targeting young adults in Padang Lawas Regency, focusing on the importance of controlling the frequency of fat consumption, healthy types of fat, and associated obesity risks, as well as utilizing social media and holding special counseling sessions for food businesses.
Enhancing Family Support to Combat Treatment Non-Adherence in Multi-Drug Resistant Tuberculosis Patients at H. Adam Malik Hospital, Medan Pane, Cindy Suci Veronika; Mutiara, Erna; Siregar, Fazidah Aguslina
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9668

Abstract

This study aims to analyze the impact of family support on treatment non-adherence in MDR-TB patients at H. Adam Malik Central General Hospital, Medan, in 2021. The research utilized a case-control design, with the study population comprising all outpatient MDR-TB patients who were adherent and non-adherent to treatment at H. Adam Malik Central General Hospital in 2022. The sample size included 51 adherent and 51 non-adherent patients. Data were analyzed using logistic regression. The results showed that family support significantly influenced treatment non-adherence in MDR-TB patients (OR=16,640; 95% CI 4,584-60,399; p=0.001). Integrating family support into the care of MDR-TB patients is recognized as an effective strategy to enhance adherence and treatment outcomes. Collaboration between medical teams and families can provide a foundation for a holistic MDR-TB treatment program.