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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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Withholding Tax System of Income Tax Article 4 Paragraph (2) on Lottery Prizes and Savings Interest at PT Bank SulutGo Sitompul, Zefanya Yohana; Rondonuwu, Sintje; Suwetja3, I Gede
Formosa Journal of Applied Sciences 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/fjas.v3i9.11438

Abstract

In the current year, collection and self-remittance, and withholding are several ways of paying taxes. Article 4 paragraph (2) of Income Tax is a final tax. This study aims to determine the ways in which the tax revenue reduction system of article 4 paragraph (2) of PT Bank SulutGo applies to savings interest and lottery winnings. The main data source of this qualitative research is employee interviews at PT Bank SulutGo. Based on the research findings, 25% of lottery winnings are subject to income tax based on Article 4 paragraph (2) in accordance with PP No. 132 Year 200, and 20% of savings interest is subject to income tax based on PT Bank SulutGo's tax deposit and reporting has been in accordance with PMK Number 242 Year 2014, and Article 4 paragraph (2) in accordance with PP Number 123 Year 2015.
The Effect of Profitability, Company Value, and Environmental Social and Governance (Esg) on Tax Avoidance (Empirical Study on Infrastructure Companies on the Indonesia Stock Exchange in 2016-2022) Dalimah; Rosita Wulandari
Formosa Journal of Applied Sciences 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/fjas.v3i9.11496

Abstract

The objective of this study is to examine the impact of profitability, firm value, and ESG factors on Tax Avoidance. The present study undertakes an analysis of the financial reports of infrastructure sector firms that are publicly listed on the Indonesia Stock Exchange (BEI) over the timeframe spanning from 2016 to 2022. The study utilized a sample of 61 infrastructure sector firms that were listed on the Indonesia Stock Exchange between 2016 and 2022. The selection of these companies was done using purposive sampling methods. The data employed in this study consists of secondary data, namely financial records obtained from each firm included in the research sample. The initial independent variable in this study is profitability (X1), followed by firm value (X2) as the second independent variable. The third independent variable is Environmental Social and Governance (ESG), and the dependent variable is Tax Avoidance (Y). The research methodology employed in this work was the panel data regression approach. Application of Eviews 12 Student Version Lite software for the analysis of study findings. The research findings indicate that the Random Effect Model (REM) is the most optimal model. The findings of this study indicate that Tax Avoidance is influenced by profitability, firm value, and Environmental Social and Governance (ESG) factors concurrently
Analysis and Design of Recruitment Information System (Case Study: PT Bhumi Varta Technology) Syafridamara, Muhammad Randa; Oetomo, Soegandi Sharma; Widjaya, Prya Artha
Formosa Journal of Applied Sciences 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/fjas.v3i9.11500

Abstract

The Recruitment Information System (RIS) is an information system designed to manage the recruitment process of new employees. The primary objective of RIS is to generate comprehensive human resource reports for stakeholders. This research was conducted in response to several issues faced by PT Bhumi Varta Technology, including poorly recorded recruitment processes, difficulties in managing recruitment records, and recruitment dynamics. The study focuses on analyzing and designing RIS for PT Bhumi Varta Technology, aiming to improve the recruitment process and assist stakeholders in decision-making. The outcome of this study is an RIS design that can be utilized by the company to meet its business needs. The RIS design involves various components such as rich pictures, use case diagrams, and user interfaces. The development of RIS adopts an object-oriented approach, incorporating activity diagrams and use case diagrams.
The South Pacific: The New Global Geopolitical Battleground? Pasaribu, Nico Daniel; Zaini, Ansori; Alam, Tasdik Mustika
Formosa Journal of Applied Sciences 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/fjas.v3i10.9835

Abstract

The dynamics of the strategic environment in South Pacific Region involving major powers in the world such as USA, Australia, China, Japan, India, New Zealand, make the world's eyes on the Region. The purpose of this study is to further explain why the South Pacific region is considered a new global geopolitical battleground. This research was developed using the literature study method. The results of the analysis show that this region has a strategic geographic location and has abundant natural resources that make major countries in the world compete to strengthen their influence and dominance in the region in order to achieve their national interests thus making the South Pacific region has become a new battleground in global geopolitics.
Parenting Patterns of Career Women in Instilling Islamic Religious Values in Children (Case Study of Communities in Griya Hangtuah Permai Housing, Pinang Kencana Kelurahan Tanjung Pinang Timur) Hasnawati, Hasnawati; Suryanti, Ulya Maylani; Igiasi, Teguh Setiandika
Formosa Journal of Applied Sciences 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/fjas.v3i10.10236

Abstract

This research uses a descriptive qualitative approach to understand the reality that occurs, researchers want to show the parenting patterns used by mothers who perform two roles between a career outside the home and taking care of children in this case, which is seen how the mother educates in instilling Islamic religious values in children and is also assisted by a review of relevant literature. Data collection techniques carried out using interviews with relevant informants, interviews aim to get in-depth information. Based on the results of interviews in parenting career mothers teach Islamic religious values with a strategy of persuading and advising children according to what parents want to teach children and children must obey their parents' orders, this description of democratic parenting although different ways of implementing it still packs it in the important points of democratic parenting.
Characterization of Pectinase Enzyme Produced from Indigenous Yeast Isolates During Fermentation of Robusta Coffee Beans Fitri, Hasanul; Yanto, Subari; Putra, Reski Praja
Formosa Journal of Applied Sciences 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/fjas.v3i10.10913

Abstract

The following research aims to understand indigenous yeast isolates that are pectinolytic, the effect of incubation time on pectinase enzyme activity, and the pH and temperature properties of pectinase enzymes obtained from indigenous yeasts from spontaneous fermentation of robusta coffee beans. The following type of research is an experiment through RAL (Completely Randomized Design). The results showed that testing of seven indigenous yeast isolates was pectinolytic and that the highest pectinolytic ability was isolate K24I7 with a clear zone diameter of 3.13 mm. The characterization results of the pectinase enzyme produced from isolate K24I7 were optimum at pH 5.5 with an enzyme specific activity value of 10.09 U/mg and optimum temperature in the range of 40oC-60oC with an average enzyme specific activity of 10.08 U/mg. The pectinase enzyme produced from isolate K24I7 is thermophile because it is still active at 70°C
Focusing on Consumer Behavior: Factors Influencing Hotel Choice: A Study of Price, Service Quality, and Electronic Word of Mouth (EWoM) in Bantul, Yogyakarta Maarif, Samsul; Widarta, Widarta
Formosa Journal of Applied Sciences 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/fjas.v3i10.10915

Abstract

This study aims to determine the effect of price, service quality, and electronic word of mouth on the decision to choose a hotel in Bantul Yogyakarta. The research data were obtained from distributing questionnaires to the object of research. The sampling technique used is non probability sampling, using purposive sampling method. The type of research used in this research is quantitative. The sample used in this study were customers who had chosen to stay at hotels in the Bantul Yogyakarta area as many as 97 respondents. The results of this study indicate that price has a positive and significant effect on decisions to choose, service quality has a positive and significant effect on decisions to choose, electronic word of mouth has a positive and significant effect on decisions to choose, simultaneously price, service quality, and electronic word of mouth have a positive and significant effect on decisions to choose.
The Influence of Works Ethics and Dicipline on Employee Performance on PT. Pawbroker Malalayang of Manado City Ratag, Ricardo A.; Mumu, Sweetly; Mantur, Mercy
Formosa Journal of Applied Sciences 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/fjas.v3i10.11010

Abstract

This study has a mission to assess the impact of work ethics and work discipline on the performance of employees of PT Pegadaian Malalayang Branch, Manado City. This study applied quantitative techniques, by applying the Multiple Linear Regression test. The study output indicates that work ethics partly has a positive and insubstantial effect on employee performance, while work discipline is partly able to have a positive and substantial impact on employee performance and together work ethics and discipline are able to have a positive and substantial effect on employee performance of PT Pegadaian Malalayang Branch Manado City. This study is expected to be a benchmark for employees of PT Pegadaian Malalayang Branch, Manado City so that in the future they can further improve their performance at work. These findings can also serve as a reference for further studies in studying the factors that can support the increase in employee performance in a company.
The Effect of Convenience on Customer Loyality of PT. Pegadaian Malalayang Branch Supit, Ayu Hariva Masye; Dyrgo, Hongky; Teneh, Farly
Formosa Journal of Applied Sciences 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/fjas.v3i10.11013

Abstract

The purpose of this study is to ascertain how convenience affects client loyalty. In addition to analyzing the relationship between the impact of convenience in physical branches and the impact of ease of service through digital platforms on customer loyalty at PT. Pegadaian Cabang Malalayang, the degree of convenience provided by the company influences the customer's decision to keep using the service. A questionnaire is used in this study's quantitative methodology to collect data. The findings indicate that Customer Loyalty (Y) is significantly impacted by the Convenience variable (X). Tests for validity and reliability make sure the tools are reliable and valid. Convenience has a significant positive coefficient, according to a basic linear regression study, indicating that raising those qualities will raise customer loyalty. At PT Pegadaian Cabang Malalayang, convenience has a major impact on customer loyalty. The results of the F and T tests corroborate this fact.
The Effect of Work Dicipline and Place to Employee Performance in PT. Pegadaian Cabang Manado Utara Derek, Sheren Chelsea Natasya; Maringka, Tonny; Mantur, Mercy
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.11037

Abstract

This study attempts to tryout the effects of discipline, workplace work on worker performance in pt.Pawnshops branches north manado.This research with quantitative technique, using the multiple linear regression.The final demonstrated that discipline work on this fact to effect positive and significant employee performance, so it is with the work on this fact able to exert a positive and significantly to worker performance and together work discipline and workplace able to exert a positive and significantly to worker performance in pt.Pawnshops branches north manado.Research is expected as a benchmark for employees in pt pawnshops branches manado north to the future can improve their performance at work.This finding might also be the base for further research in studying faktor-faktor way out of that will be able to support.

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