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GENESIS SEMBIRING DEPARI
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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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Calculation, Deposit, and Reporting of Value Added Tax (VAT) Based on E-Invoice at CV Karunia Sejati Madao, Henny Pandin; Walandouw, Stanley Kho; Tangkuman, Steven Josia
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.v3i11.11934

Abstract

Tax is the largest source of income for the state which is used to advance the country's economy. Every country must have income from taxes. In the 2024 Indonesian State Budget, the target for tax revenue in Indonesia is IDR 2,307.8 trillion from state revenue or IDR 2,781.3 trillion, which is around 80% of state revenue. This study aims to calculate, deposit, and report VAT based on E-Invoice at CV Karunia Sejati. This study uses qualitative research with a descriptive method with a qualitative approach. The study shows that the results of the calculation of Value Added Tax (VAT) belonging to CV Karunia Sejati based on Law No. 7 of 2021 only occur when issuing output tax invoices, while the Company does not receive input tax invoices; The deposit and reporting process in 2023 was delayed which resulted in the Company paying administrative sanctions in accordance with the provisions of the law
Content Analysis through TikTok Social Media Comments: Use of Herbal Medicine Oktaviana, Felicia; Hastjarjo, Sri; Rahmanto, Andre
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.v3i11.12042

Abstract

Obesity is a condition where there is excessive accumulation of body fat so that a person's weight is far above normal, this is caused by an imbalance in energy intake and expenditure. The high number of Tiktok users in Indonesia makes Tiktok an effective social media application. This makes the content on Tiktok easily attract the attention of viewers in the field of health and healthy lifestyles in the comments column. This study wants to find out how the audience receives messages from health content creator Dr. Rianti Maharani with the account name @dr.riantiherbal through the comments column. This study uses a qualitative descriptive method with reception analysis theory. The subjects in this study were 17-45 years old, were viewers and provided comments on the @drriantiherbal account. The results of the study found that opposite comments appeared a lot in the comments column, namely 41 comment samples.
Application of Organic Fertilizer Dosages Results of Ampangsari Red Onion Varieties with Chilli Yuliartini, Made Sri; Udayana, I Gusti Bagus; Kartini, Luh; Wirajaya , Anak Agung Ngurah Mayun; Sudewa, Ketut Agung; Sedana, Gede Yudi; Widyatna, I Komang
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.v3i11.12084

Abstract

A cultivation method called intercropping involves planting multiple plants in one location to optimize land functions that combine intensification and diversification. The aim of the research was to obtain growth and yield responses in shallot varieties intercropped with chilies when administering organic fertilizer doses, so as to obtain organic fertilizer doses for onion and chili varieties and develop them into the production system.    Research was conducted in the rice fields of Selat Village, Abiansemal, Badung.  The factorial RKA includes two components: the amount of organic fertilizer (D), four levels D1 = 10 tons per hectare; D2 = 20 tons per hectare; D3 = 30 tons per hectare; D0 = 0 tons per hectareDan Types, two taraf yaitu Super Philip is V1, and Bali Karet is V2.
Teachers' Experiences in Integrating Local Wisdom with Merdeka Curriculum through Differentiated Learning Ulfarianti, Finia
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.v3i11.12085

Abstract

This article presents the results of a survey and focus group discussions (FGDs) aimed at exploring teachers' experiences in integrating local wisdom into the Merdeka Curriculum through differentiated learning. This article involves teachers from various disciplines who have just started implementing the Merdeka Curriculum in their schools. As a result, although teachers have a strong intention to implement differentiated learning, they still face many challenges. One of them is an in-depth understanding of the concept, limited training, and lack of supporting facilities. Local wisdom actually has great potential to enrich students' learning experience, but its integration is still minimal. Teachers feel the need to map students' readiness and interest in learning, and get more in-depth training so that they can optimally utilize local wisdom.
Implementation of Income Tax on Third Party Services at PT. Taspen (Persero) Manado Kroma, Mutiara Pertiwi; Runtu, Treesje; Rondonuwu, Sintje
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.v3i11.12088

Abstract

Tax provisions for third-party services in Indonesia are regulated by various tax regulations, including the Income Tax Act. The main points highlighted in this study include Articles 21, 23, and Article 4(2) on Income Tax. This study aims to investigate and examine how income tax is applied to third party service fees. This study was conducted in PT. Taspen (Persero) in Manado. This study used primary and secondary data types using a qualitative method of descriptive analysis. The results show that PT has high income tax on third-party services. Taspen targets Articles 21, 23 and Article 4(2) of the Income Tax Act. The calculations and deductions adhere to current regulations, with withholding rates of 2.5% and 5% for Article 21, 2% for Article 23, and 10% for Article 4, paragraph 2.
The Effect of Digital Marketing, Electronic Word of Mouth, and Lifestyle on Purchasing Decisions (Study on Vegetable Product MSMEs in Kediri Regency) Harwida, Gleydis; Sudarmiatin; Wardana, Ludi Wishnu
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.v3i11.12111

Abstract

This study investigates the influence of digital marketing, eWOM, and lifestyle on purchasing decisions for vegetable products in Kediri Regency.  To measure the influence of digital marketing, eWOM, and lifestyle on purchasing decisions, this research uses a quantitative descriptive approach. It involved a population of MSME consumers of Vegetable Products in Kediri District, with 120 respondents chosen at random. Data is collected using a questionnaire and analyzed using validity, reliability, classical assumption tests, and multiple regression analysis. It took one month to finish this study, which began in August of 2024. The results of the analysis show that Digital Marketing, Electronic Word of Mouth, and Lifestyle significantly influence Purchasing Decisions in MSMEs of vegetable products in Kediri District, with Digital Marketing and eWOM contributing positively.
Design and Development of WEB Payroll Information System at PT Cipta Guna Lestari Julian, Felix; Widjaja, Prya Artha
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.v3i11.12136

Abstract

The digital era has brought significant changes to various fields, including business. Technology, according to Gary J. Anglin (1991), is the application of science to solve problems systematically. One of its applications is a web-based payroll system, which increases the ease and accuracy of filling in salary data. However, concerns about information security still hamper its adoption in a number of companies. PT Cipta Guna Lestari, a trading company in Cilegon, needs this system to improve the accuracy and timeliness of salary payments, which affect employee performance and productivity. System testing showed positive results: users can manage data, process leave, print reports, and record absences with appropriate access. The implementation of this system is expected to increase efficiency, reduce the risk of delays, and simplify the payroll process at PT Cipta Guna Lestari.
The Impact of the Implementation of the Press Law on the Independence of Kabarsinjai.com Online Media Iskandar, Nurfajar; Yusuf, Muhammad
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.v3i11.12172

Abstract

This research examines the impact of the implementation of the Press Law on the independence of online media, with a case study on kabarsinjai.com. The aim is to analyze the influence of the Press Law on the independence of kabarsinjai.com as a local online media. Using Independence Theory as an analytical framework, this qualitative research explores data through document studies, interviews, and observations. The results show that the implementation of the Press Law has positive and negative impacts on the independence of kabarsinjai.com. The Press Law provides legal protection and press freedom, but there are challenges in its interpretation and application that can affect editorial independence. The research identified various challenges and opportunities in maintaining the independence of online media. Although the Press Law aims to protect press freedom, its implementation in online media requires adjustments to ensure media independence is maintained in the digital era.
Analysis of Perception and Impact of Letter of Reprimand and Letter of Force on Tax Revenue (Case Study of Pamekasan Primary Tax Office) Erfani, Novelia Intan; Andini, Isnani Yuli
Formosa Journal of Applied Sciences Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i12.12205

Abstract

This study aims to determine how the perception and impact of warning and forced letters on tax revenue at the Pamekasan Primary Tax Service Office (KPP). This research uses qualitative research methods using case studies. Data collection techniques through observation, interviews and documentation. The research shows that Billing with a warning letter and a forced letter at KPP Pratama Pamekasan both have the aim of disbursing tax arrears, the difference is that a warning letter is an ordinary warning letter while a forced letter is a letter that has a legal basis and can be said to have legal force above the warning letter. If the taxpayer is still unable to pay his tax debt after the issuance of a forced letter, there will be follow-up from tax officials such as confiscation, auction, prevention and confiscation. The impact of the issuance of warning letters and forced letters can disburse tax arrears which will then increase tax revenue at KPP Pratama Pamekasan.
Implementation of Activity-Based Costing Method in Calculating Kebab Production Cost at TIME420S Langowan Oroh, Sherenity Debora Christy; Pusung, Rudy J.; Lintong, Diana
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.v3i11.12258

Abstract

This study aims to apply the Activity-Based Costing (ABC) method in calculating the Cost of Goods Sold (COGS) of kebabs at Time420s Langowan. The application of the ABC method in this business includes identifying various activities related to kebab production and allocating costs based on the volume cost driver. The method used in this study is qualitative descriptive and uses data collection techniques in the form of interviews. Based on the calculation, the COGS for each kebab is Rp. 23,313, with a total monthly COGS reaching Rp. 26,040,420. The results of the study showed that the ABC method proved to be more accurate and fair in allocating costs because it uses cost drivers according to activities such as ingredient preparation, cooking, and electricity usage, so that COGS is more relevant to the resources used.

Page 65 of 72 | Total Record : 716

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