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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 874 Documents
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Evaluation of the Application of PSAK No. 24 Regarding Employee Benefits at CV Kombos Manado 1 Natasya Agnes Pinontoan; Inggriani Elim; Anneke Wangkar
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.93

Abstract

Employee benefits refer to a series of rewards provided by an organization in recognition of services rendered by employees or at the end of an employment agreement. Such benefits include short-term employee benefits, post-employment benefits, long-term employee benefits and severance pay, as described in PSAK 24, paragraph 15, section 05. Employee benefits are very important for every organization, because they can greatly affect employee loyalty and the quality of the workforce as a whole. The main objective of the research conducted at CV Kombos Manado 1 is to assess the recognition, calculation and reporting of employee benefits in accordance with PSAK No. 24 related to employee benefits. This research uses a qualitative methodology with a descriptive approach, where the data collected will be analyzed to obtain conclusions.
Intergenerational Connections through Effective Church Leadership Abraham Rendy Hermawan
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.92

Abstract

This research aims to explore the role of effective church leadership in creating intergenerational connectivity within the church community. Rapid social dynamics have created communication and interaction gaps between the younger and older generations, which if not addressed, can disrupt the continuity of spiritual and moral values within the church. This research identified that effective church leadership involves open intergenerational communication, the implementation of intergenerational mentoring programs, and the strategic use of information technology and social media. In addition, transformational and servant leadership styles are also key factors in strengthening intergenerational relationships. The results of this study provide practical recommendations to enhance the effectiveness of church leadership in creating harmonious, relevant and sustainable communities for all generations.
Principal's Communication in Enhancing Teacher Work Motivation at Senior High Schools in Pidie Regency Putri Arvi Ananda; Bahrun Bahrun; Nasir Usman; Murniati Murniati
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.89

Abstract

Communication between the principal and teachers is essential for delivering information effectively. Good communication enhances teacher motivation, contributing to better learning quality. This study examines the principal’s communication strategies, supporting and inhibiting factors, and communication effectiveness in motivating teachers. Using a qualitative descriptive approach, data were collected through observations, in-depth interviews, and documentation at three high schools in Sigli City District. The findings show that effective communication occurs through routine meetings, digital media, and open interactions. Supporting factors include democratic leadership, an open school culture, and active teacher participation. However, obstacles such as limited principal time, teacher resistance to change, and differing communication styles exist. The study concludes that effective communication strengthens teacher motivation, fostering a positive work environment and greater commitment to their roles.
Impact of Value Added Tax Policy on Retail Sector and Public Consumption Yehezkiel William Rassi; Deva Olivia; Fathiyya Humairoh; Maria Melisa Sutomo; Nazwa Silva Fauziah; Ahmad Setiawan Nuraya
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.75

Abstract

Tax policy is a vital instrument in the management of a country's economy. In 2024, the Indonesian government decided to raise the Value Added Tax (VAT) rate from 10% to 12%. This policy triggered various significant impacts, especially on the retail sector and public consumption at large. This study aims to analyze in detail the impact of the VAT rate increase on the performance of the retail sector and public consumption patterns in Indonesia. The research method uses a qualitative approach with in-depth interview techniques, documentation analysis, and a comprehensive literature study. The results found a significant decline in retail sector turnover, changes in consumption patterns towards cheaper alternative products, and adaptation of marketing strategies by business actors to maintain business stability. This research provides policy implications that the government should consider in designing a fair taxation policy that supports national economic growth.
Effectiveness of the Implementation of Presidential Regulation 12 of 2021 on the Procurement of Government Goods and Services at Polda West Java Yogi Angistya Tamara; Imas Rosidawati Wiradirja; Eni Dasuki Suhardini
Formosa Journal of Applied Sciences Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i5.155

Abstract

This study seeks to evaluate the impact of Presidential Regulation Number 12 of 2021 on the procurement of goods and services by the government at Polda West Java, specifically concentrating on Polres Karawang and SPN Polda West Java. The employed research methodology is a normative juridical approach, which entails conducting legal research through the analysis of literature and secondary data sources. The results showed that the Karawang Regional Police Unit and SPN Polda West Java have carried out the implementation process of Perpres 12 of 2021 based on Procurement Management Theory, Effectiveness, and Good Governance well, but there are several obstacles in its implementation, namely the delay in the procurement process of goods and services due to the unavailability of human resources / actors in the procurement of goods and services at SPN Polda West Java who have competency certificates.
Analysis of the Condition of Slum Areas RW08 and RW010 in Utan Panjang Village, Kemayoran District, Central Jakarta Administrative City Didi Indrawan; Margareta Maria Sudarwani; Sri Pare Eni
Formosa Journal of Applied Sciences Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i5.154

Abstract

The research employed a mixed-methods approach with purposive sampling of 30 respondents, supported by in-depth interviews with 10 key informants and systematic observation. Results indicate that 70% of buildings fail to meet minimum health standards with poor sanitation and drainage systems. Socioeconomically, 80% of respondents earn below IDR 2,500,000 monthly with 70% working in the informal sector. Determinant factors of slum formation include structural poverty, low education levels, and minimal area planning. Multidimensional impacts were identified in health aspects (60% of residents experiencing chronic diseases), education (high dropout rates), and psychosocial dimensions (75% expressing life dissatisfaction). This research recommends an integrated intervention approach encompassing basic infrastructure improvement, community economic empowerment, and strengthening local institutions based on active citizen participation and multi-stakeholder partnerships.
The Effect of Good Corporate Governance on Firm Value with Profitability as Moderator in Food and Beverage Companies Listed on the IDX Cokorda Istri Widya Suari; G.A. Sri Oktaryani
Formosa Journal of Applied Sciences Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i5.148

Abstract

The sector's improved performance has attracted investor interest, especially amidst changes in consumption behavior due to the Covid-19 pandemic, which has led to increased demand for key consumer goods. This data variability suggests the need for additional moderating variables to explain the relationship between GCG and firm value.  This study seeks to examine the impact of GCG, represented by KM and KI variables, on firm value, by including profitability as a moderating variable. The sample was selected using purposive sampling, resulting in 27 companies out of a total of 71 companies, yielding 81 observations for analysis. Data analysis includes simple linear regression and Moderated Regression Analysis (MRA). The findings show that managerial ownership has a significant positive effect, institutional ownership has a significant negative effect, and profitability does not moderate their relationship to firm value.
Analysis of Telkom Five Bold Moves and Telkom Go Zero% Strategy on Business Sustainability of PT Telkom Indonesia (Tbk) in the Digital Business Era Mikael Julian Irsa
Formosa Journal of Applied Sciences Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i5.147

Abstract

This study analyzes the effect of Telkom Five Bold Moves and Telkom Go Zero% strategies on the business sustainability of PT Telkom Indonesia (Tbk) in the digital business era. The research method uses a quantitative approach with secondary data analysis from annual reports and company strategic documents. The results show that both strategies contribute significantly to the achievement of business sustainability, with digital business as the main mediator. Telkom Five Bold Moves strengthens infrastructure capabilities and digital services, while Telkom Go Zero% focuses on reducing carbon footprint and social inclusion. Digital business mediates 72% of the influence of strategy on sustainability, emphasizing the importance of digital transformation in integrating ESG (Environmental, Social, Governance). The implications of this research recommend accelerating the adoption of green technology and multidimensional collaboration to achieve sustainability targets.
The Effect of Green Human Resource Management on Environmental Performance Mediated by Organizational Commitment: A Study on Hotels in Bali I Putu Yopha Candra Aditya; Agus Maolana Hidayat; Arry Widodo; Nurafni Rubiyanti
Formosa Journal of Applied Sciences Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i5.146

Abstract

Awareness of environmentally friendly practices and sustainability is a major concern in the hospitality industry. This study aims to analyze the effect of Green Human Resource Management (GHRM) on environmental performance in the hospitality industry, and explore the role of organizational commitment as a mediating variable. The method used is a qualitative approach through literature analysis of various previous studies related to GHRM, environmental performance, and organizational commitment. The results showed that GHRM significantly encourages employees' environmentally friendly behavior, which has a positive impact on improving hotel environmental performance. In addition, organizational commitment mediates the relationship between GHRM and environmental performance. These findings confirm the importance of building employee commitment and integrating GHRM practices in human resource policies to support sustainability and improve corporate competitiveness in the hospitality sector.
The Fusion of Balinese Architecture & Modern Architecture in Tropical House Villas Pierre Senjaya; Uras Siahaan; Sri Pare Eni; Margareta Maria Sudarwani
Formosa Journal of Applied Sciences Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i5.144

Abstract

This study explores the fusion of Balinese and modern architecture in tropical villa design, addressing the growing demand for comfortable, aesthetic, and sustainable living. Balinese architecture, rooted in cultural and spiritual principles such as Tri Hita Karana, Tri Mandala, and Sanga Mandala, emphasizes harmony with nature. In contrast, modern architecture contributes functional efficiency, minimalism, and the use of contemporary materials and technology. Using a qualitative case study of villas in Bali, the research examines the characteristics, challenges, and impacts of combining these styles. The findings reveal that this integration can create tropical homes that are both comfortable and culturally expressive. The study offers recommendations for balancing cultural values and modern innovation in future tropical villa design.

Page 74 of 88 | Total Record : 874

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