cover
Contact Name
-
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
genesissembiring@gmail.com
Editorial Address
Jl. Ir Juanda No 56b, Medan
Location
Unknown,
Unknown
INDONESIA
Formosa Journal of Sustainable Research (FJSR)
ISSN : -     EISSN : 28306228     DOI : https://doi.org/10.55927/fjsr.v1i2
Formosa Journal of Sustainable Research (FJSR) is an open access and peer-reviewed journal, published by Formosa Publisher. FJSR aims to be a dissemination platform for research result from multidisciplinary research that covers the wide spectrum of research field such as education, including teaching and learning process, social condition, science educaton, management, engginering, chemistry education, experimental demonstration in class/classroom experiments, teaching model and media, teacher/student/scientist perspectives, etc. FJSR publishes articles monthly . The editors welcome submissions of papers describing recent theoretical and experimental research related to: (1) Theoretical articles; (2) Empirical studies; (3) Practice-oriented papers; (4) Case studies; (5) Review of papers, books, and resources.
Arjuna Subject : Umum - Umum
Articles 506 Documents
The Influence of Current Ratio (Cr) and Return on Assets (Roa) on Net Profit at PT Sumber Alfariya Trijaya Tbk (Case study listed on the IDX for the period 2015-2022) Fauzi, Azriel Muhammad Fauzi
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10473

Abstract

There is an assumption that a company's net profit is influenced by the Current Ratio and Return on Assets. The researcher found a relationship between the Current Ratio and Return on Assets and net profit. This quantitative research uses an associative descriptive approach, and PT. Sumber Alfariya Trijaya Tbk is the subject. The type of secondary data taken is the company's financial statements for 8 years, from 2015 to 2022. Documentation and literature study are two methods used to collect data. The financial statements of PT. The data were tested with classical assumptions, which include autocorrelation, normality, multicollinearity, and heteroscedasticity. Then correlation analysis, coefficient of determination, multiple linear regression analysis, and simultaneous partial t and f tests were carried out. The results of the t hypothesis test show that the current Current Ratio variable does not affect net profit; the significance value of 0.109 is greater than 0.05 and the calculated t value is greater than t table, which is -1.655 less than 1.699. The Return on Assets variable also affects net profit, with a significance value of 0.000 less than 0.05 and a calculated t value greater than t table, which is 32.771 greater than 1.699. The results of the f test of the Current Ratio and Return on Assets variables simultaneously affect net profit with a sig value of 0.000 less than 0.05 and a calculated f value > ft table, which is 537.533 greater than 2.934
Implementation of the Criminal Justice System for Employment in Indonesia Wijaya, Dion Untung; Priyanto, Eka; Irawan, Feri; Kurniati, Yeti; RAS, Hernawati
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10505

Abstract

This study explores the effectiveness of the implementation of the labor criminal justice system in Indonesia in providing fair and equitable legal protection for workers, and identifies the obstacles and challenges faced in the process of enforcing labor law. Through qualitative descriptive methods, data were collected from in-depth interviews with various stakeholders and analysis of related documents. The results of the study indicate that limited human resources and budget, corrupt and nepotistic practices, lack of legal understanding, and uneven distribution of labor courts are the main obstacles in enforcing labor law. To overcome these obstacles, strategies are needed that include increasing capacity and budget, strengthening supervision and accountability, legal counseling, and increasing access to labor courts. With the implementation of these strategies, it is hoped that the labor criminal justice system in Indonesia can run more effectively, fairly, and provide maximum protection for workers
Restorative Justice Approach to the Juvenile Criminal Justice System in Indonesia Saputra, Ade Rizki; Gunati, Mira; Haryono, Tri Agus; Kurniati, Yeti; RAS, Hernawati
Formosa Journal of Sustainable Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i6.10506

Abstract

The restorative justice (RJ) approach in the juvenile criminal justice system in Indonesia offers an alternative solution that focuses on the rehabilitation and social reintegration of children in conflict with the law. This article discusses the implementation of RJ, the challenges faced, and solutions that can be sought to overcome these obstacles. Using descriptive qualitative methods, this research highlights the importance of training for legal officers, adequate resource allocation, outreach campaigns, and the formation of effective networks as strategic steps in strengthening RJ in Indonesia
The Influence of Return on Equity and Debt to Equity Ratio on Company Value at PT. Astra International Tbk Listed on the Indonesia Stock Exchange (IDX) in 2016-2023 Sipa Yeni
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10508

Abstract

This study aims to examine how the effect Return on Equity and Debt to Equity Ratio on firm value of PT. Astra Internationa Tbk listed on the indonesia stock exchange from 2016-2023 with the sample selectioan method using the purposive sampling method. The data used are the company’s annual financial statements that have been publised on IDX and the data analysis technique is multiple linear regression analysis using the SPSS 25. The results show that simultaneously Return on Equity and Debt to Equity Ratio have a significant effect on firm value, partially Return on Equity yield has a significant positive effect to firm value, partially Debt to Equity Ratio yield has a significant positive effect to firm value.  
Financial Report Analysis to Assess Financial Performance at PT. Astra International Tbk for the 2019 – 2022 Period Sitorus, Fungky Yohanes; Br Purba, Rahima
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10521

Abstract

The purpose of this study, "Financial Statement Analysis to Assess the Financial Performance of PT. Astra International Tbk for the Period 2019 - 2022," is to use quantitative descriptive methodologies to assess PT Astra International Tbk's financial performance during the previous four years. With secondary data from financial accounts, this technique offers a methodical summary of the company's liquidity, solvency, activity, and profitability. As PT Astra International Tbk has demonstrated strength in controlling its long-term liabilities, the study's results show that the company has a very good solvency ratio over the timeframe. The state of asset management, operational efficiency, and profit generation is subpar, as seen by the notable obstacles to activity, profitability, and liquidity.
Implementation of Sensory Marketing Strategy in Increasing Consumer Perception of Quality and Purchase Interest in Wilna Family MSME Products Khafidzoh; Herliani, Dini; Nurasyiah, Fitri; Nasrullah, Muhamad; Sopian, Yepi
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10582

Abstract

This study aims to analyze the application of sensory marketing strategies in enhancing consumer perceptions of quality and purchase intention towards MSME Wilna Family products. Sensory marketing is a marketing approach that utilizes the human senses to create positive and memorable experiences for consumers. This research uses a quantitative method by distributing questionnaires to 100 respondents who are consumers of Wilna Family products. Data analysis was performed using linear regression to assess the influence of each sensory marketing element (sight, hearing, smell, touch, and taste) on consumer perceptions of quality and purchase intention. The results show that sensory marketing elements significantly affect consumer perceptions of quality and purchase intention. Among the five elements studied, sight and taste have the greatest influence. These findings have important implications for MSME Wilna Family in designing more effective marketing strategies by leveraging sensory marketing to enhance competitiveness and consumer loyalty
The Influence of Public Accounting Firm Reputation on Audit Report Lag Wijaya, Melinda; Permatasari, Alya Putri
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10583

Abstract

This research aims to examine and analyze the influence of the reputation of a public accounting firm on audit report lag in companies listed on the Indonesia Stock Exchange in 2022. This research is unique because it uses all sectors of companies listed on the Indonesia Stock Exchange in 2022. The research uses quantitative methods with the sample selection method used is non-probability sampling with purposive sampling technique. This research uses secondary data via the BEI website. The number of samples studied was 504 companies. The results of this research indicate that the reputation of the public accounting firm does not affect audit report lag. The implication of this research is as a means to enrich knowledge and complement literature regarding research on similar topics, then it can be a consideration for companies, auditors and investors in knowing what factors might influence the occurrence of audit report lag
The Role of Inflation and Foreign Investment on Economic Growth in Banten Province Rasam, Fadli; Murti, Wahyu; Rozali, Muhammad
Formosa Journal of Sustainable Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i8.10614

Abstract

Inflation and foreign investment have an important impact on economic growth in a province, including Banten Province. Investment can open up extensive employment opportunities. This research method uses a literature review method. Literature review is an important stage in research which aims to collect, analyze and summarize information from various sources relevant to the research topic. The research results show that high inflation can reduce people's purchasing power, so that household consumption can decrease. When inflation is out of control, people will be more careful in spending, which can affect demand for goods and services. High inflation rates can create uncertainty in the market, thereby reducing investors' interest in investing. Conversely, low and stable inflation can encourage greater investment
Semiotic in Wednesday Series Created by Alfred Gough and Miles Millar Raz, N. Tiru; Sembiring, Milisi; Sitinjak, Vivi Novalia
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10615

Abstract

A literary work is a forum for the expression of the writer's ideas, beliefs, physical experiences, and the writer's imagination. Language in the form of symbols is interesting to study semantically. Semiotics is the study of symbols in three aspects: icons, indices, and symbols. The Wednesday series, created by Alfred Gough and Miles Miller, tells the story of a young girl who is strictly forced to study at a school named Nevermore Academy. This school is for freaks and outcast students, and she does not want to be in it. She does not like this school, but as time goes on, she grows to like it even more, with all of its mysteries, sadism, people, and monsters. The questions of this study are (1) how is the semiotic aspect of symbolism included in “Wednesday,” (2) how is the indexical aspect of semiotics included in “Wednesday,” and (3) how is the semiotic aspect of symbolism included in “Wednesday”? This study uses qualitative methods. The results of this study are 33 data for icons in the entire series of Wednesdays created by Alfred Gough and Miles Millar. 21 data for an index of the entire series of Wednesdays created by Alfred Gough and Miles Millar. 21 data for an index of the entire series of Wednesdays created by Alfred Gough and The symbols for all series of Wednesday created by Miles Millar are 6 data
The Influence of Receivables Turnover and Inventory Turnover on Profitability at PT Indofood Sukses Makmur Tbk (Case Study of the Indonesia Stock Exchange 2016-2023) Yulia Saputri; Pitri, Tedi
Formosa Journal of Sustainable Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i7.10617

Abstract

The purpose of this study was to determine whether inventory and receivables turnover affect the profitability of PT Indofood Sukses Makmur Tbk simultaneously or gradually. The subject of this investigation is a manufacturing company listed on the Indonesia Stock Exchange. In this study using a descriptive method with a quantitative approach. The data used are secondary data and statistical methods using the SPSS26 program. The determination coefficient test shows that the variables of receivables turnover and inventory turnover affect profitability by 89.0% and the partial hypothesis test of the receivables turnover value -1.699 <1.699 has a significant negative effect on profitability, and the inventory turnover value is 13.917> 3.328 has a significant positive effect on profitability and the simultaneous hypothesis test with a value of 113.607> 3.328 Therefore, the factors of receivables turnover and inventory simultaneously affect profitability