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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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Study on the Change of Function and Utilization of Green Open Space in Pondok Bambu Kuning Housing – Bogor Regency Puguh Harijono; 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.v4i5.143

Abstract

Green Open Space is an area extending from a path and/or a group whose use is more open, a place for plants to grow, both those that grow naturally and those that are intentionally planted. Green Open Space has strategic value within the scope of a city or a smaller environment, for example: a housing environment, considering the various functions it has, including: ecological function, health function, social function, aesthetic function, and even economic function. The study was conducted to determine and examine the changes that occur in the function and utilization of Green Open Space in Pondok Bambu Kuning Housing - Bogor Regency. The research method chosen is a descriptive-analytical research method using a qualitative approach. Meanwhile, the results of the study are expected to help stakeholders, especially officials in the Bogor Regency Government, to make more comprehensive, targeted, and sustainable policies.
The Influence of Fraud Pentagon and Risk Management on Financial Statement Fraud Study on Pertamina Company Corruption Alleged Cases or Oplosan Fuel Monika Yovita; 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.v4i5.141

Abstract

Financial statement fraud is a serious threat to corporate integrity and sustainability, especially in strategic institutions such as Pertamina. This research aims to analyze the risk of financial statement fraud, identify causal factors, and develop a comprehensive risk management framework to prevent and detect potential financial manipulation. The research uses a mixed-method approach by combining qualitative and quantitative methods. Data collection was conducted through a literature study, analysis of company documents, in-depth interviews with financial practitioners, and a survey of risk management within Pertamina. The results revealed several critical factors that contribute to fraud risk, including the complexity of the organizational structure, weaknesses in internal control, pressure to achieve performance targets, and opportunities for abuse of authority. Effective risk management requires a multidimensional approach, including strengthening governance, early detection systems, professional ethics, and empowering the internal audit function.
Analysis of the Effect of Demand, Convenience, Interactivity, and Playfulness on Perceived Enjoyment for Shopee Live Users in Indonesia Indah Kusprasetya; 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.v4i5.140

Abstract

This study analyzes the effects of demand, convenience, interactivity, and fun factors on the perceived enjoyment of Shopee Live users in Indonesia. The widespread use of live streaming features in e-commerce is the basis of this research, with Shopee Live as one of the dominant platforms in social commerce. The study used a quantitative survey of active Shopee Live users and analyzed with linear regression. As a result, the four independent variables positively influence perceived enjoyment, with convenience and interactivity as the dominant factors. This research provides practical implications for e-commerce and MSMEs to optimize the shopping experience through ease of access, interesting interactions, and entertainment. Limitations in the scope of respondents and variables encourage the need for a broader study in future research to understand consumer behavior as a whole in live streaming e-commerce.
The Effectiveness of Social Media as a Digital Marketing Tool in Expanding the Market for Tanimbar Ikat Weaving Products Matrona Patricia Malindir; 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.v4i5.139

Abstract

Tanimbar Ikat Weaving is a traditional craft from the Tanimbar Islands, West Southeast Maluku, with high cultural and philosophical values. However, this product faces obstacles in expanding the market due to limited access and marketing strategies. In the digital era, social media is an opportunity to expand national and international market reach. This study examines the effectiveness of social media as a digital marketing tool in increasing the accessibility, visibility, and marketability of Tanimbar Ikat Weaving. The method used was a mixed approach: an online survey of 150 respondents as well as interviews with craftsmen, business people, and consumers. Social network analysis and digital marketing strategy mapping were used to assess interaction patterns and promotional effectiveness. The research results are expected to contribute to the development of MSMEs as well as the preservation of local culture through the optimal utilization of digital marketing strategies.
The Relationship between Green Accounting and CSR (Corporate Social Responsibility) in Corporate Practice Resita Grace Nauly Br Silalahi; Novika Ramadhani; Arryan Anam; Wirmie Eka Putra
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.v4i5.134

Abstract

This study aims to comprehensively analyze the relationship between Green Accounting and Corporate Social Responsibility (CSR) in the context of corporate practice. Green accounting, as an extension of traditional accounting, focuses on identifying, measuring and reporting the environmental impacts generated by corporate activities. Through an in-depth literature review approach and analysis of selected corporate practices, this research identifies the mechanisms through which green accounting provides relevant data and information for decision-making related to sustainability and CSR reporting. The findings of this research are expected to provide valuable insights for policy makers, corporate management, and academics on the importance of integrating green accounting in CSR frameworks. This research also identifies potential challenges and opportunities in the integrated implementation of green accounting and CSR in a dynamic business context.
The Impact of Paylater, Personal Money Management and Socio-Economic Factors on Consumption Patterns in Generation Z Terisha Andra Novarianty; 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.v4i5.133

Abstract

This study examines how Pay Later usage, personal financial management, and socioeconomic factors influence Generation Z’s buying habits. With 95 participants selected purposively, a quantitative approach using multiple linear regression was applied. This is a quantitative study using multiple linear regression analysis. A total of 95 respondents were selected through purposive sampling techniques. Results show that all three factors significantly affect consumption individually and collectively, supported by t-test and F-test results with significance below 0.05. The model explains 37.1% of the variation in buying behavior (R² = 0.371), while other factors account for the remaining 62.9%. The study concludes that Generation Z’s purchasing decisions are shaped by financial technology like Pay Later, their money management skills, and socioeconomic background.
Segment Reporting Analysis in PSAK Perspective, Profitability: Literature Study of Various Previous Researches Lidia Permata Putrie; Jenifer Rose Rosana Saud; Frety Nuri Zahrawati; Yusriyah Nabilah; Emylia Yuniarti
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.v4i5.131

Abstract

This study aims to identify and analyze the risks and benefits of segment reporting for companies and stakeholders. By adopting a qualitative approach through a literature review, this research examines various sources such as accounting standards (PSAK 5 which was later revised to PSAK 108), books, and journal articles that discuss segment reporting. The results show that segment reporting provides significant benefits in terms of information transparency, improved investment analysis capabilities, access to financing, and ease of monitoring by the government. The study also found that the adoption of PSAK 5 (revised 2009) has increased the percentage of segment information elements disclosed. This study contributes to a deeper understanding of the dynamics of segment reporting in the context of Indonesian accounting standards and its implications for business practices.
The Effect of Employee Work Experience on Employee Work Productivity Mediated by Employee Work Competence (Study at Stella Maris Hospital) Ferima Laia; Ade Indah Sari; Arasy Ayu Setiamy
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.v4i5.130

Abstract

The science and art of managing workforce relationships and functions so that they can contribute effectively and efficiently to the achievement of organizational, employee, and community goals is known as human resource management. The success or failure of a company is measured by the extent to which the company achieves the goals set by the company. one of the factors driving the success of a company in achieving its goals is the availability of adequate human resources contained in the stella maris hospital. The purpose of this study was to examine how competence and work experience affect the productivity of Stella Marris Hospital employees. This study used path analysis as its research methodology. Ninety-two employees of Stella Marris Hospital were sampled. The research findings show how competence and work experience significantly affect how productive employees are at Stella Maris Hospital, either wholly or partially.
Developing and Validating a Disaster Preparedness Assessment Tool: Expert-Guided Validation of a Student-Focused Questionnaire Evan Taja-on
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.v4i5.128

Abstract

Knowing how prepared students are can make a real difference in saving lives and reducing harm during increasing disasters. A well-designed tool that measures student preparedness offers schools a more straightforward path to improve safety efforts and support students more effectively. A student-focused questionnaire on disaster preparedness was created through a careful review of local literature and refined through expert guidance. The study established a validated and reliable tool to measure student disaster preparedness. Results confirmed strong expert agreement on the questionnaire’s clarity and relevance, and the pilot testing with students demonstrated high levels of engagement and understanding. These findings support the tool’s use for educational assessments and preparedness planning among young populations.
Defense Diplomacy as a Strategic Instrument to Face China's Escalation in the North Natuna Sea Luthfi Hanafiah; Syaiful Anwar; Sudibyo Sudibyo
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.v4i5.127

Abstract

The urgency lies in the need for a more effective and integrated defense diplomacy strategy to create a real deterrence effect against China's offenses. Defense diplomacy must be able to bridge the gap between symbolic policy and concrete action, with credible military support and solid international cooperation. The purpose of this study is to analyze Defense Diplomacy as a Strategic Instrument to Face China's Escalation in the North Natuna Sea. The research method used is qualitative descriptive with a systematic literature review approach. The results of the study show that Indonesia's defense diplomacy in the North Natuna Sea is a comprehensive strategy that combines military power, international diplomacy, and legal approaches. Through increasing TNI interoperability, modernizing defense equipment, and cooperation with partner countries, Indonesia strengthens defense capabilities while asserting claims based on UNCLOS.

Page 75 of 88 | Total Record : 874

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