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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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The Attorney General's Office as Guardian of Justice: Analysis of Responsibilities and Functions Prosecutors in the Criminal Justice System) Abram Aprilio Parlindungan Siregar; Janpatar Simamora
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.v4i7.201

Abstract

The purpose of this journal is to analyze the responsibilities and functions of prosecutors in carrying out their duties in the criminal justice system, with a particular emphasis on the role of prosecutors in ensuring a balance between the rights of suspects or defendants and the interests of the state.  Various sources, including judicial practices and legislation, were examined in this study using qualitative methods and descriptive analysis. Although prosecutors have the primary responsibility for prosecuting criminal cases, they also have an obligation to act as guardians of justice, which includes efforts to maintain objectivity, professionalism, and respect for human rights during the judicial process. In practice, prosecutors often face challenges in maintaining a balance between legal and moral demands, especially in cases involving public interest.
Development and Validation of the Mental Health Expression Scale: An Expert-Guided Approach for a Student-Centered Tool Kianne Daling; Evan Taja-on
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.v4i7.199

Abstract

Mental health expression is a crucial but often overlooked aspect of emotional well-being. While current tools address stigma, literacy, and help-seeking, there is still a need to understand how people experience and engage in expressing their mental health. The tool was carefully reviewed by experts and tested among students, with results analyzed to ensure each item was clear, consistent, and meaningful. The results confirm that the developed scale has strong content validity and excellent internal consistency, making the scale a reliable measure of mental health expression. The developed scale holds the potential to enhance mental health programs by providing a simple yet effective way to give voice to students’ experiences.
Implementation of Land Lease Agreements for Houses Used as Business Premises in Telanaipura District, Jambi City Mohammad Rizki Roiyan Miftah; Taufik Yahya; Herlina Manik
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.415

Abstract

This study aims to examine and analyze the factors causing disputes between landlords and tenants in the implementation of lease agreements, as well as to examine the forms of resolution in the case of land lease on Jl. Jendral Atalib RT 12, Pematang Sulur Village, Telanaipura District, Jambi City. The method used is empirical juridical, which is a method that examines the application of law in community practice. The results of the study show that the legal relationship between Mr. Mohammad Miftah as the landowner and Mr. Yanto Slamet as the tenant is outlined in a written agreement. The dispute arose due to late rent payments caused by the tenant's business constraints, as well as a breach of contract in the form of changes and additions to the building without the owner's permission. The dispute was resolved through family deliberation to reach an amicable agreement without going to court, which was considered more effective because it maintained good relations and prevented further conflict.
Evaluation Competency-based Curriculum Policy to Improve Readiness Assignment Career Evaluation of CIPP Model for Navigation Non-Commissioned Officers of the Indonesian Navy Dodi Agus P; V. Rudy Handoko; Endang Indartuti
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.413

Abstract

This study evaluates the curriculum policy supporting competency-based education in the Diksargolan (Advanced Basic Education) Program for Vocational Non-Commissioned Officers in Navigation of the Indonesian Navy at SENAVBAH Surabaya. Using a qualitative evaluative-descriptive approach and the CIPP model (Context, Input, Process, Product), the study assesses the curriculum’s relevance to task demands and career readiness in the digital era. Findings show that the curriculum aligns with Personnel Qualification Standards (SKP) and Job Analysis (Anjab) and balances theory and practice through the Competency-Based Education (CBE) approach. However, challenges include limited reinforcement of knowledge and skills, instructor-student ratio imbalance, and weak evaluation systems. Internal, external, and evaluative factors such as leadership, policy, technology, and stakeholder involvement significantly affect curriculum effectiveness. The study recommends adaptive curriculum renewal, strengthened competency development, and improved evaluation systems to produce professional and competent naval personnel.
The Implementation of Tax Obligations in Village Fund Management (Case Study in South Koha Village, Mandolang District, Minahasa Regency Angelica Putri Rumondor; Treesje Runtu; Sintje Rondonuwu
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.411

Abstract

This study aims to analyze the implementation of tax obligations on the use of Village Funds in Koha Selatan Village, Mandolang District, Minahasa Regency. The research focuses on how the village government carries out its tax obligations, particularly related to the withholding, depositing, and reporting of taxes such as Income Tax Article 4(2), Article 21, Article 22, Article 23, and Value-Added Tax (VAT). The research method applied is qualitative with a case study approach, where data were obtained through interviews and documentation related to Village Fund management. The findings indicate that the implementation of tax obligations in Koha Selatan Village has not been fully in accordance with prevailing regulations, both in terms of document completeness, timeliness of tax deposits, and reporting through periodic tax returns (SPT Masa).
Analysis of Tax Awareness among Students (A Study of Students at the Faculty of Economics and Business, Sam Ratulangi University) Febion Miracle Poli; Stanley Kho Walandouw; Anneke Wangkar
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.410

Abstract

National development is a continuous process that requires support from all elements of society, especially in terms of providing stable and sustainable financial resources. This study aims to analyze the level of tax awareness among students of the Faculty of Economics and Business, Sam Ratulangi University, Manado, as future taxpayers. The research method used is qualitative with a case study approach through interviews and documentation. The results of the study show that students have a good understanding of the function of taxes, NPWP ownership, and readiness to fulfill their tax obligations. Internal factors such as motivation, moral values, and knowledge, as well as external factors such as formal education, family influence, social environment, and socialization activities have been proven to influence students' tax awareness. In addition, students also showed a critical attitude towards transparency and tax management by the government, which indicates mature tax awareness and a focus on public accountability.
The Influence of Employer Branding and Corporate Reputation on Job Application Interest Among Students of Universitas Bina Sarana Informatika Cengkareng Branch at LPK SAITAMA IM JAPAN Muhammad Kalam Akbar; Furi Indriyani; Rohani Lestari Napitupulu
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.409

Abstract

Companies must build strong employer branding and corporate reputation to attract quality applicants, including students from Universitas Bina Sarana Informatika (UBSI), Cengkareng Branch. Perceptions of company quality, credibility, and added value influence their interest in applying to job placement agencies in Japan, such as LPK Saitama IM Japan. This study analyzes the impact of employer branding and corporate reputation on UBSI students’ job application interest. Using a quantitative method and purposive sampling, 67 eighth-semester students participated. Data were collected via an online Likert-scale questionnaire and analyzed using SPSS 25. The results show that both employer branding and corporate reputation have a positive and significant effect, both partially and simultaneously, on students’ job application interest.
Human Resource Capacity Development in Improving the Quality of Village Institutions Novita Wahyu Setyawati; Dewi Sri Woelandari
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.408

Abstract

Human resource capacity development, in relation to the professionalism of government officials, is a crucial aspect that must be considered in the development of human resources within the government. Developing the capacity of government officials is one way to enhance their skills and knowledge to ensure they are professional in carrying out their duties and support the achievement of the objectives of the new autonomous region. The method used in this research is a qualitative method with a SWOT analysis. Human resource development for government officials and village institutions lacks direction and a clear pattern. This is due to the lack of data on competency mapping for village heads and village officials. Consequently, training based on training levels to improve the capacity of village government officials has not been implemented.
Legal Implications of Differences in Decisions in Settlement of Banking Consumer Disputes Based on Financial Services Authority Regulation Number 22 of 2023 Sopian Abdul Rohhim; Imas Rosidawati Wiradirja; Syahrul Machmud
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.407

Abstract

The practice of resolving banking consumer disputes still often overlaps with the authority to adjudicate even though the resolution mechanism has been specifically regulated in the Service Authority Regulation Number 22 of 2023 concerning the Protection of Consumers and the Community in the Financial Services Sector, thus causing legal implications for the existence of Differences in Decisions in resolving banking consumer disputes. This research uses a normative juridical approach method, which is also called doctrinal law research. In this type of legal research, law is often conceptualized as what is written in laws and regulations (law in books) or law is conceptualized as a rule or norm that is a benchmark for human behavior that is considered appropriate, consisting of primary legal materials, secondary legal materials, and tertiary data. The government must update the Laws and Regulations in order to provide restrictions on ordinary consumers and banking consumers.
Analysis of the Implementation of the Government's Internal Control System on the Management of Regional Property at the Regional Financial Management Agency of Kotamobagu City Chintya Putri Pratiwi Abasi; Jenny Morasa; Priscillia Weku
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.404

Abstract

In every public service management, a control tool is needed that can ensure that public services are carried out accountably, namely the Government Internal Control System (SPIP) which has been stipulated through Government Regulation Number 60 of 2008. This study aims to find out the elements of the Government's Internal Control System for the Management of Regional Property in the Regional Financial Management Agency of Kotamobagu City with SPIP Number 60 of 2008. The method used in this study is a descriptive qualitative method. The results of the research on the Government's Internal Control System for the Management of Regional Property at the Kotamobagu City Regional Financial Management Agency show that the elements of the control environment, risk assessment, information and communication, and monitoring have been carried out in accordance with Government Regulation Number 60 of 2008, while the elements of control activities are not appropriate, because there are still obstacles, namely the lack of personnel who manage assets in the Regional Financial Management Agency Kotamobagu City.

Page 83 of 88 | Total Record : 874

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