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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 Concept of Education by K.H. Ahmad Hasyim Muzadi Fathinisthofa, Ais; Munawaroh, Ananda Alisya Qotrunnada; Nurwahidin, Nurwahidin
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13331

Abstract

Education is an essential pillar for societal and national progress. In Indonesia, various strategies and methods have been developed to advance education, aiming to achieve greater welfare and development. This article aims to examine the concept of education according to K.H. Ahmad Hasyim Muzadi, a national and religious figure in Indonesia who once led the largest Muslim organization in the world, Nahdlatul Ulama. This research employs a library research method or thought study. The primary data for this study consists of K.H. Ahmad Hasyim Muzadi's speeches and written works found in books and journals. The secondary data is gathered from interviews with the family of K.H. Ahmad Hasyim Muzadi and books about his biography and testimonies. The collected data is then analyzed and elaborated to identify the key points regarding education according to K.H. Ahmad Hasyim Muzadi.
Harmonization of Automation and Fire Alarm System Teaching Materials: an Effort to Improve the Quality of Aviation Safety Education Wartoyo, Bayu Purbo; Suhanto, Suhanto; Driyono, Bambang; Novita, Sheilla; Nugrah, Andi Fadhilah
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13419

Abstract

This study aims to achieve harmonization of Course Learning Outcomes (CPMK) through standardization of teaching materials at UPT PPSDMPU in the Air Navigation Technology Study Program, and improve the competence of cadets with teaching material books. The method used is the S. Thiagrajan development model modified from 4-D to 3-D, with a focus on the Development stage (Develop) to produce learning modules that are valid and ready to be implemented, as well as for time and cost efficiency. The results showed that the learning module developed was declared valid by expert validators, met the criteria of very practical based on student responses, and proved effective through pre-test and post-test tests, so it is feasible to use in the learning process to support the quality of education.
Design of Detection and Counting System of Human Detector Camera Based on Opencv Using Python at Makassar Aviation Polytechnic Faiqah, Faiqah; Wening, Ida Umboro Wahyu Nur; Rahman P, Abdul
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13422

Abstract

Real-time monitoring of learning activities is crucial to ensure that all cadet and lecturer activities take place according to the rules. Deviations or delays in learning can be corrected immediately so that teaching and learning activities remain according to plans and targets. The purpose of the research is to design a user interface using the OpenCV-based Python programming language in learning activities. This research uses the Research and Development method by ADDIE model. Testing instruments use black box and functional. Design of the monitoring system utilizes Internet of Things (IoT) technology through a website to facilitate remote monitoring. The feasibility test by paying attention to the features of the monitoring system in this application runs effectively and can be implemented.
Analysis of Management Performance using the RGEC Method Approach (Risk Profile, Good Corporate Governance, Earnings, and Capital) at PT Bank SulutGo in 2018-2023 Salim, George Bryan; Saerang, David P. E.; Tangkuman, Steven J.
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13437

Abstract

Banking plays an important role in society, especially in building the economy. Bank Indonesia issued PBI No. 13/1/PBI/2011 concerning the assessment of the health level of commercial banks using the RGEC method (Risk Profile, Good Corporate Governance, Earning, Capital). This study aims to determine the management performance of Bank SulutGo by using the RGEC method. The research method used in this research is descriptive method with qualitative approach and the data used is secondary data from Bank SulutGo's published financial statements. The results showed that the management performance of NPL, LDR, and GCG ratios were in healthy and quite healthy criteria. The management performance of the ROA ratio shows excellent management performance, being on healthy criteria and the BOPO and CAR ratios are on healthy criteria.
Revealing the Effect of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management Practices in the Indonesian Insurance Industry Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13453

Abstract

This study analyzes the effect of compensation bonuses, political costs, and opportunistic behavior on earnings management in the Indonesian insurance sector for the period 2019-2023, which was chosen due to increased regulatory pressure and economic challenges due to the COVID-19 pandemic. Using a quantitative approach, this study analyzes secondary data from the financial statements of insurance companies listed on the Indonesia Stock Exchange using multiple regression methods. The results show that political costs are significantly positively related to earnings management, supporting Positive Accounting Theory, while bonus compensation is significantly negatively related, in line with Agency Theory, which asserts that performance-based incentives can reduce earnings manipulation. Opportunistic behavior has no significant effect, indicating the limitations of the proxy in the context of the insurance industry. This research enriches the literature and offers practical insights for regulators and policy makers.
The Effect of Audit Quality, Profitability, Liquidity, and Solvency on Going Concern Audit Opinions in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020-2023 Andalas, Ricgo Putra; Friyani, Rita; Erawati, Misni
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13527

Abstract

This study was conducted with the aim of obtaining information on the effect of Audit Quality, Profitability, Liquidity, and Solvency on going concern audit opinion. The population used during this study were companies engaged in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study was selected using purposive sampling method with the number obtained as many as 284 samples. This study uses logistic regression analysis method. The results obtained provide information that profitability has a significant negative effect on business continuity opinion. Then auditor quality, liquidity, and solvency have no significant effect on business continuity opinion. Simultaneously audit quality, profitability, liquidity, and solvency have an influence on business continuity opinion.
Analysis of Income Tax Tariff Free Policy in Improving Compliance of MSME WPOPs in Manado City Poluakan, Angely Agnes; Kalangi, Lintje; Korompis, Claudia
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13530

Abstract

This study aims to examine the implementation of the income tax rate exemption policy for individual taxpayers engaged in the MSME sector with gross income not exceeding Rp500,000,000, with the aim of increasing reporting compliance in the jurisdiction of KPP Pratama Manado. A qualitative approach is used in this research using descriptive qualitative methodology. The results of the study explain that the PPh tariff-free policy in PP No. 55 of 2022 socialized by KPP Pratama Manado really has an impact on the compliance ratio of annual tax return reporting for MSME WPOPs in Manado City. However, the impact has not been maximized enough, so that the growth of registered and reporting MSME WPOPs has not experienced a large change.
Political Economy of Industrial Policy Making Indonesia 4.0: a Strategy for Strengthening the National Manufacturing Industry in Global Value Chains (GCV) Miftahudin, Erwin; Sudiarto, Tatok Djoko
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.12786

Abstract

This paper discusses the Making Indonesia 4.0 policy that aims to strengthen Indonesia's manufacturing sector and improve global competitiveness through Industry 4.0 technology. This research identifies challenges and opportunities for Indonesia in implementing  the  policy,  with  a  focus  on strengthening Indonesia's position in Global Value Chains (GVCs). Through the adoption of advanced technologies such as robotics, artificial intelligence (AI), and the Internet of Things(IoT), Indonesia's manufacturing sector is Expected to increase its efficiency, reduce dependence on imports, and improve product quality. However, the main challenges faced are the limited readiness of human resources and digital infrastructure. In addition, the policy also emphasizes the importance of strengthening an integrated industrial ecosystem and increasing foreign investment to support more sustainable industrial development.
Human Resources Recruitment and Selection Process Effectiveness Analysis Puspitaningrum, Dyah Ayu; Hamida, Nurul Nur; Gunawan, Ahmad
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13306

Abstract

The purpose of analyzing HR recruitment and selection performance is to prove that the business is run by employees best suited to the business needs. The recruitment process is also important to show the strengths and weaknesses in the way of conservation and selection, and to prove that the approach taken is aligned with the company's crucial objectives. The purpose of this study is to assess some of the effectiveness of the human resource management and recruitment process in company A. The method used in this analysis is a sample driven data collection mailing to HR managers and new candidates. The data collected was then analyzed using descriptive statistics and inferential analysis. The results of this analysis explain if the implementation and acquisition series in company A proved to be influential, but there are aspects that must be addressed.
Marketing Strategy of Mrs. Luqi's Processed Salted Egg Products in the Perspective of Islamic Business Ethics in Sidoarjo Regency Farisi, Nashirul Haq Al; Suryaningsih, Sri Abidah
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13416

Abstract

This study examines the marketing strategy of salted egg products by Mrs. Luqi in Sidoarjo Regency in the perspective of Islamic business ethics. The research method used is descriptive qualitative, with data collection techniques through interviews, observation, and documentation. The results showed that the marketing strategy carried out includes aspects of product, price, place, promotion, human resources, process, and physical evidence (7P). This strategy is good enough to fulfill the principles of Islamic business ethics, although there are still obstacles such as the lack of understanding of digital-based marketing and the process of checking product quality. This article recommends increasing understanding of digital technology and maintaining product quality to support business sustainability.