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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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Design of an Automatic Fruit Counting and Sorting System Based on Laser Diode Sensors with PC Display Abdul Floranda
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.284

Abstract

This research designs and builds a device capable of sorting and counting the number of items automatically by utilizing the working principle of a laser sensor. The system is controlled by an ATmega8535 microcontroller, enabling it to operate without manual intervention. The main components of the system include an item detection sensor, a control unit, a conveyor, and a power supply. The detection process is carried out using an ATmega8535 microcontroller, laser, photodiode, LCD, and computer display. System testing includes testing the sensor circuit, servo motor, and automatic sorting and counting functions. When the laser sensor detects an object, the data is sent to the microcontroller and then displayed on the LCD screen and computer. The system is also equipped with an automatic separator bar to separate acceptable and unacceptable items using a DC servo motor. The system's detection accuracy reaches 95–100% with an error margin of 0–5%.
Analysis of Economic Factors on Food and Non-Food Expenditure Consumption in North Sumatra Using Multiple Linear Regression Test Yan Batara Putra Siringoringo
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.282

Abstract

Multiple linear regression is one commonly used method in predicting, knowing the influence of several variables at once, predicting the value of dependent variables, and as a control variable. In its application, it is very widely used in the economic field. This study examines the influence of various factors on food and non-food consumption in North Sumatra from 2011-2022. Dependent variables include economic growth, inflation, human development index, unemployment rate, and poor population. The model equation using multiple linear regression is Ŷ = -6.268 + 0.000X1 - 0.004X2 + 0.105X3 + 0.028X4 - 0.036X5 then on the simultaneous test (F-test) shows F-count 167.91 > F-table (4.39). While the value (R2) was 0.993, indicating that independent variables affected 99.3% of the variation in consumption, with 0.7% explained by other factors. The double correlation between the free and bound variables was 99.6%.
Implementation of Tax Planning using the Gross Up Method in Income Tax Calculation (PPh 21) in the Public Company of Duasduara Drinking Water Region, Bitung City Chelsea Ferollya Caroline Kambey; Jullie J. Sondakh; Claudia W.M. Korompis
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.273

Abstract

The gross up method is one of the approaches in calculating Article 21 Income Tax (PPh) used by employers. In this method, the taxes that are borne by the employee are borne by the company through the provision of tax allowances, where the amount of the allowance is equivalent to the amount of Income Tax Article 21 owed by each employee. This study is to determine the application of tax planning using the gross up method. This type of research is qualitative descriptive research. Data were obtained using documentation and interview methods. The results of the study show that the gross up method can increase the amount of gross income incurred by the company quite largely, namely Rp. 1,093,449,391, but tax allowances worth Rp. 20,011,136 provided by the company can be charged as deductible expenses, so that there is no need to make a positive fiscal correction and there are savings for the company in corporate income tax which is Rp. 4,402,450.
Analysis of the Application of Differential Accounting Information in Decision-Making to Buy a New or Maintain Existing Heavy Equipment Machine at PT. Samudera Mulia Abadi Manado Eirene Milka Hana Timbuleng; Harijanto Sabijono; Meily Y.B Kalalo
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.272

Abstract

Investment decision-making, such as buying or maintaining fixed assets, requires relevant and precise information. Differential accounting information is one of the tools in assessing alternative decisions rationally. This study aims to analyze the application of differential accounting information in making decisions to buy new heavy equipment machines or maintain old ones at PT. The Eternal Glory of Manado. The method used is descriptive qualitative, with primary and secondary data through interviews and observations. The results of the study show that differential accounting information helps companies compare the relevant costs of the two alternatives. In the short term, maintaining old machines is more profitable, but in the long term the purchase of new machines provides higher efficiency and productivity. Thus, differential accounting information is important in supporting more informed investment decisions.
Organizational Communication Approach of Katherine Miller in the Bureau of Leadership Administration, Regional Secretariat of East Java Province: A Phenomenological Perspective Rio Dwi Kurniawan; Didik Sugeng Widiarto; R. Ayu Erni Jusnita
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.261

Abstract

This study is motivated by the suboptimal implementation of a structured organizational communication approach within the Bureau of Leadership Administration, Regional Secretariat of East Java Province. The research problem addressed is how Katherine Miller’s organizational communication approach is applied within the Bureau. The study employs Miller’s organizational communication theory, which consists of four key indicators: direction, channel, content, and communication style. A qualitative method with a phenomenological design was used to explore employees’ subjective experiences of organizational communication practices. Data collection techniques include in-depth interviews, participatory observation, and document analysis, with thematic and interpretive analysis employed. The findings reveal that communication in the Bureau occurs multidirectionally, is adaptive to digital channels, includes inclusive content, and adopts a flexible communication style.
The Implementation of SIPLah Policy in Public Senior High Schools in Banyuwangi Regency a Case Study of SMAN Pesanggaran Elis Santi; Ayun Maduwinarti
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.259

Abstract

This study aims to analyze the implementation of the School Procurement Information System (SIPLah) policy at SMAN Pesanggaran, Banyuwangi Regency. The main problems lie in the effectiveness and efficiency of SIPLah implementation, considering the limitations in resources, institutional capacity, and the lack of technical training. This study adopts a qualitative approach with a case study design, using data collection techniques such as in-depth interviews, observations, and documentation. The results show that, normatively, SIPLah implementation complies with existing regulations. However, it remains suboptimal due to technical and administrative challenges, as well as the lack of institutional support. Strengthening technical capacity, improving supervision, and providing contextual policy support are necessary to ensure effective and sustainable implementation.
A Study of Preservation Design of Yogyakarta Philosophical Axis in Maintaining Tradition in Modern Era Margareta Maria Sudarwani; Ketut Silvanita; Gabriela Natasya; Candra Wahyudi
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.257

Abstract

The Yogyakarta Philosophical Axis is a representation of the balance between humans, nature and God. The values ​​implied in the Yogyakarta philosophy axis emphasize the importance of efforts to preserve the cultural values ​​contained in the cosmological axis designed by Sri Sultan Hamengkubuwono I. This axis was designated as a cultural heritage by UNESCO in 2023. The goal of conservation is not only to preserve cultural heritage, but also to strengthen local identity in the face of the era of globalization which continues to pose a threat to historic areas. This research using a qualitative approach. The process of conservation of the philosophical axis can create values ​​between tradition and modernity that can go hand in hand, with that Yogyakarta will remain a center of Javanese culture that is alive and relevant in the modern era.
The Influence of Green Marketing Mix on Organic Food Purchase Decisions in Yogyakarta Anam Lutfianto; Titik Desi Harsoyo
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.254

Abstract

This study aims to analyze the Influence of Green Marketing Mix on Organic Food Purchase Decisions in Yogyakarta. The sample in this study is 100 respondents who have bought organic food in Yogyakarta. The causal method is the type of research used in this study.  The sampling method uses probability sampling with the research instrument used is a questionnaire. Based on the results of multiple linear regression analysis and hypothesis tests, the results of this study prove that: (1) Green product variables have a positive and significant effect on the decision to purchase organic food in Yogyakarta. (2) The green price variable has a positive and significant effect on the decision to purchase organic food in Yogyakarta. (3) Green place variables have a positive and significant effect on the decision to purchase organic food in Yogyakarta. (4) The green promotion variable does not have a significant effect on the decision to purchase organic food in Yogyakarta.
Implementation of Academic Information System (SIAKAD) to Support Institutional Accreditation at the Air Force Academy Aan Dedy Christiawan; Priyanto Priyanto; Rudy Sutanto Rudy Sutanto
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.253

Abstract

The Indonesian Air Force Academy (AAU) is committed to improving the quality of education by developing an Academic Information System (Siakad). Siakad plays a crucial role in enhancing academic administration efficiency, facilitating the management of educational data, and supporting institutional accreditation achievements. This system enables the management of data related to cadets, lecturers, courses, and community service activities. With Siakad, academic administrative processes that were previously manual can now be handled more effectively and efficiently, reducing human errors and ensuring transparency. The use of Siakad at AAU has great potential to improve efficiency, transparency, and accuracy in education management. To achieve this, AAU must ensure technological infrastructure improvements, intensive training for lecturers and administrators, and better integration of various systems supporting academic activities.
Optimizing Budget Governance through SAKTI from the Perspective of Digital Governance at the Office of the Ministry of Religious Affairs, Tabalong Regency Fauzan Ahsani Hamdi; V Rudy Handoko; Rachmawati Novaria
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.250

Abstract

This study aims to analyze the optimization of budget governance through the implementation of the Institutional Financial Application System (SAKTI) from a digital governance perspective at the Office of the Ministry of Religious Affairs, Tabalong Regency. The main issue addressed is the limited technical understanding among staff regarding SAKTI features. The research problem focuses on how the implementation of SAKTI can achieve efficient, transparent, and accountable budget governance. This research adopts a qualitative approach with a case study design and thematic analysis techniques. The findings indicate that SAKTI enhances budget process efficiency and reporting accountability; however, strengthening human resource capacity and infrastructure support is still needed to ensure the system functions optimally, digitally, and sustainably.

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