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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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Axiology of Science: Dimensions of Mora Values and Responsibilities in the Development of Modern Science Pandu Yudi Putra; Agung Winarno; Subagyo Subagyo
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.517

Abstract

This article explores the central role of axiology in the development of contemporary science, focusing on the dimensions of scientists' values, ethics, and moral responsibility. Through an interdisciplinary approach that integrates philosophy of science, applied ethics, and contemporary case studies, this article outlines how axiology serves as a normative compass in directing the advancement of science to remain on the side of humanity. The findings suggest that modern technological challenges such as artificial intelligence, genetic engineering, and ecological crises demand deeper axiological reflection to ensure that science contributes to human emancipation, not technocratic domination. This article concludes that an axiological understanding is not only theoretically important, but also essential in shaping responsible and sustainable research policies.
The Integration of Artificial Intelligence and Machine Learning in Accounting: Benefits, Challenges, and Their Alignment with the Conceptual Framework Mega Yuda Simanjuntak; Rissa Nadiah Afifah Sembiring; Iskandar Muda
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.516

Abstract

The research shows that AI and ML can make data more consistent. AI and ML can accelerate the preparation of financial reports. AI and ML can improve the accuracy of decisions. However, the use of AI and ML still faces challenges. These challenges include data quality, algorithm bias, ethical issues, and data privacy risks. All of these can threaten the integrity and reliability of financial information. This study concludes that although AI and ML contribute significantly to strengthening accounting practices and are in line with the objectives of the conceptual framework, their implementation needs to be accompanied by ethical guidelines and strong data governance to ensure reliability, transparency, and accountability in financial reporting.
The Effect of CR and DER on ROA in F&B Companies on the Indonesia Stock Exchange After the Covid-19 Pandemic 2023–2024 Abdul Hamid Syarif; Muhammad Isa Wibisono; Ely Siswanto; Subagyo Subagyo
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.515

Abstract

This study empirically examines and analyzes the influence of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX), particularly in the post-COVID-19 pandemic period COVID-19 (2023-2024). This period is crucial because the food and beverage sector, although sensitive to changes in consumer trends and fluctuations in raw material costs, has proven to be resilient and even managed to achieve net profits without significant disruption during the pandemic. This study found that the Current Ratio does not have a significant effect on Return on Assets (ROA), while the Debt-to-Equity Ratio has a negative and significant effect on ROA. These findings indicate that the higher the level of leverage or a company's dependence on debt, the lower the resulting profitability. 
Evaluation of Tax Consultant Services on Request for Compensation for Data and/or Information (SP2DK) (Case Study of the Tax Consultant Office of SHC Manado) Gift Mcbeal Maukar; Treesje Runtu; Pricillia Weku
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.513

Abstract

Letter of Request for Explanation of Data and/ or Information or abbreviated as SP2DK is an instrument used by the Directorate General of Taxes to request clarification from taxpayers regarding data or information that is considered inappropriate. The Tax Consultant itself is a person who provides tax consulting services to Taxpayers in order to exercise their rights and fulfill their tax obligations in accordance with tax laws and regulations. The purpose of this study is to evaluate the content of responses to SP2DK prepared by tax consultants and the suitability of applicable tax provisions in Indonesia. This research uses a qualitative method. The type of data in this study is qualitative data that is descriptive. The results of this study look at the content of the responses to SP2DK prepared by SHC Manado tax consultants with their conformity with the applicable tax regulations in Indonesia.
The Effect of Profitability and Capital Structure on the Value of F&B Companies Listed on the Indonesia Stock Exchange During the Covid-19 Recovery Period from 2021 to 2024 Aisya Ramadhani; Dian Senly Andika; Rizma Fauziyah; Ely Siswanto; Subagyo Subagyo
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.512

Abstract

This study aims to analyze the effect of profitability and capital structure on the value of companies in the food and beverage (F&B) sub-sector listed on the Indonesia Stock Exchange during the COVID-19 recovery period from 2021 to 2024. Using a quantitative approach and multiple linear regression analysis of 12 companies that met the purposive sampling criteria, this study found that profitability had a positive and significant effect on company value. In contrast, capital structure had a negative and significant effect. These results indicate that the ability to generate profits is a strong signal for investors, while high debt levels lower market perception. Simultaneously, both variables have a significant effect, although their contribution is limited.
The Effect of ESG Disclosure on Firm Value: A Study of Companies Listed on the Indonesian Stock Exchange in the Manufacturing Sector Dewi Ayu Dyah Ningrum; Salsabila Citra Devi; Ely Siswanto; Subagyo Subagyo
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.511

Abstract

This study aims to analyze the effect of ESG disclosure on firm value in 35 manufacturing companies listed on the Indonesia Stock Exchange in 2024. Using a quantitative method with simple linear regression analysis, the result shows that ESG disclosure does not have a significant effect on firm value (sig. 0.480 > 0.05). The average level of ESG disclosure reached 90.26%, but the average Tobin's Q value of 0.4563 indicates undervaluation. This finding indicates that investors in Indonesian capital market are still more focusing on short-term financial performance indicators than sustainability factors. This study contributes to the ESG literature in emerging capital markets by confirming mixed findings in the relationship between ESG disclosure and firm value.
The Ontology of Social Science: Understanding the Nature of Agency, Structure, and Social Causality Abdul Hamid Syarif; Agung Winarno; Subagyo Subagyo
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.510

Abstract

This community service aims to strengthen the academic community's understanding of the ontology of social sciences, particularly in relation to agency, structure, and social causality in the context of the digital age. Activities are carried out through in-depth literature reviews and the development of easily accessible educational materials to improve the philosophical literacy of educators and researchers. The process of service includes identifying key concepts, analyzing contemporary theories, and compiling applicable educational summaries. As a result, the target community gains a more comprehensive understanding of the dynamics of social reality and the epistemological challenges that arise. The contribution of this activity lies in providing a conceptual foundation that strengthens the quality of social research in the academic environment
Philosophy as the Foundation of Science: A Conceptual Analysis of Ontology, Epistemology and Axiology Tisa Reta Vianda; Aisya Ramadhani Eka Aprildianti; Agung Winarno; Subagyo Subagyo
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.509

Abstract

This study examines the role of philosophy in shaping research ethics in the era of artificial intelligence (AI). By conducting a literature review of sources on the philosophy of science and technological advancement. This study emphasizes how the three main pillars of philosophy – ontology, epistemology, and axiology – provide an important basis for scientific practice in the midst of increasingly complex technological advances. The research findings show that AI advances are not only changing the way methodologies are conducted in research but also bring up ethical issues such as bias in algorithms, the need for transparency in decision-making, and the loss of human accountability. Philosophy has an important role to play in offering a conceptual framework for understanding the moral and epistemological impacts of the application of AI, while science presents an empirical approach to ensure that technology is used in a responsible manner.
Implementation of Impactful Campus Policy through Academic and Social Collaboration at Mbojo Bima University Tauhid Tauhid; Agus Sukristyanto
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.508

Abstract

The research problem focuses on how this policy is implemented and how an implementation model is formed within the context of a regional higher education institution. The study applies Van Meter and Van Horn’s theory to examine policy implementation indicators and Ansell and Gash’s model to analyze the collaborative process. The research method used is qualitative with a case study design through in-depth interviews, observations, and document analysis. The findings show that the implementation of the Impactful Campus Policy has provided a positive direction. However, it continues to encounter challenges related to limited preparation, coordination, and collaboration mechanisms. The emerging implementation model represents a combination of policy clarity and multi-stakeholder collaboration that contributes to academic and social impacts in Bima.
Analysis of Billboard Tax Calculations and Procedures Based on Manado City Regional Regulations for Billboard Installation at the Manado City Regional Revenue Agency Angelica Adinda Maharani; Anneke Wangkar; Olivia Sardjono
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.506

Abstract

This study aims to analyze the calculation and procedures for collecting billboard taxes at the Manado City Regional Revenue Agency. The focus of the research is directed to billboard type billboards, with the aim of finding out whether the calculation and collection mechanism is in accordance with the provisions of regional regulations. This study uses a qualitative descriptive approach. Data obtained through interviews with BAPENDA employees, observations, and documentation related to the calculation of billboard taxes and the realization of regional tax and levy revenues in 2021-2024. The results of the study show that (1) The calculation of billboard tax has been appropriately carried out based on the contract value with a rate of 25%, (2) the collection of billboard tax using the official assessment system The collection procedure is in accordance with Regional Regulations (3) there are still obstacles in the form of late payments, low compliance of taxpayers, and the existence of illegal billboards. This condition causes the realization of billboard tax to not fully reach the target even though it still makes an important contribution to PAD.

Page 86 of 88 | Total Record : 874

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