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Formosa Journal of Applied Sciences (FJAS)
ISSN : -     EISSN : 29626447     DOI : https://doi.org/10.55927/fjas.v1i2
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 14 Documents
Search results for , issue "Vol. 1 No. 7 (2022): Desember 2022" : 14 Documents clear
Analysis of the Influence of Fraud Risk Factors According to Fraud Diamond on Fraud Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange Rossy Pratiwy Sihombing
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.2117

Abstract

This study aims to examine the influence of external pressure, financial target, ineffective monitoring, rationalization, and capability on financial statement fraud. Financial Statement Fraud is measured by earnings management using discretionary accruals. This study uses secondary data were taken from the manufacturing companies which are listed in Indonesian Stock Exchange. Sample selection is done by purposive sampling method and sample obtained from this research were 45 of a total 135 companies. Method of analysis used multiple linear regression analysis. The result show that simultanoeusly of external pressure, financial target, ineffective monitoring, rationalization, and capability have a significant influence on financial statement fraud. Partially, external pressure, financial target, rationalization, and have no significant influence on financial statement fraud. Ineffective monitoring partially has a significant influence on financial statement fraud.
Evaluation Analysis of Teacher Competency Test Results (UKG) with the CIPP Model in East Luwu Regency Andi Taufiq Umar; Danny Ajar Baskoro; Rossy Pratiwy Sihombing
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.2203

Abstract

The teaching profession as the spearhead of a country's education continues to receive attention, especially efforts to increase self-development and professionalism. Teacher Competency Test (UKG) is a program developed in order to map teacher abilities, both pedagogic abilities and professionalism. This research was conducted with the aim of evaluating the implementation of the UKG program in East Luwu Regency, which included the implementation process, the obstacles experienced and their causes, and the results obtained. Thus, this research is expected to provide information that can be used as an alternative in planning and implementing UKG in the future. This study uses the CIPP evaluation model, which includes Context, Input, Process, Product. The results showed that the percentage of teachers who met the graduation standard was 33.98% and 66.02% did not fulfill it with a score below 55.
The Principles of Pentahelix in Supporting the Awareness of State Defense in the Millennial Generation in the Globalization Era Elizamiharti; Doly Andhika Putra
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1818

Abstract

One of the problems facing Indonesia today is the fading of nationalism and patriotism among the younger generation. The millennial generation, which is the backbone of the nation, must have an awareness of defending the country by remaining firm on Indonesia's cultural values. The purpose of this study was to see how far the development of the Penta helix model can support awareness of defending the country in the millennial generation. This study uses a descriptive qualitative research method using theoretical data from various kinds of literature. . The data is then analyzed inductively and closed and presented clearly with descriptive. Based on the results of the research, it can be concluded that the values of defending the country that has been initiated to increase awareness of defending the country for the millennial generation consist of Love for the Motherland, Awareness of the Nation and State, Confidence in Pancasila as the state ideology, Willingness to sacrifice for the Nation and State and Having initial abilities State Defense.
Marketing Strategy for Sabar Savings (Eid Savings) in Increasing the Number of Members at KSPPS BMT NU Leces Branch Nurdian Nila Sari; Yeni Kartikawati
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1960

Abstract

KSPPS BMT NU Leces Branch is an Islamic financial institution that provides a variety of savings and financing products. One of the savings products at KSPPS BMT NU Leces Branch is the SABAR Savings (Eid savings) where this patient savings is provided for customers who are interested in saving for the needs of the holidays. The aim of this research is to analyze the marketing strategy of Lebaran Savings Savings (SABAR) in increasing members at KSPPS BMT NU Leces Branch. ) In Increasing Members at KSPPS BMT NU Leces Branch, the results of the study show that the marketing strategy for SABAR savings at KSPPS BMT NU Leces branch first looks at the situation, so they know the steps in marketing their products.
Optimization of Cap Rajawali Bean Bread Production Capacity Using Goal Programming Method with Priority Angie Maretha Rajagukguk
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1971

Abstract

Roti Kacang Cap Rajawali is a company that produces peanut bread with various flavors such as green beans, black beans, pineapple beans, chocolate beans, and others. Rajawali peanut bread has more than one target to achieve, namely minimizing raw material costs, maximizing processing time, maximizing revenue, maximizing production results and determining the optimal amount of production. Therefore the company needs a method that can be used in the multi-objective problem of Rajawali Bean Bread Company. The Goal Programming method is the right method to use for company problems. Based on the data analysis that has been carried out by researchers with the help of LINDO software in the data processing, more profitable results are obtained compared to the methods that have been implemented by the company so far.
Implementation of the Fuzzy Game Theory Logic Method in Competition for Local Skincare Brand Products (Ms. Glow with Scarlett Whitening) Rosa Fitrie; Arnah Ritonga
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1972

Abstract

The competition for skincare products is getting tighter so that the owners of skincare companies are expected to be able to predict what marketing strategies their competitors will have and be able to analyze what attributes suit consumer needs. To get the right marketing strategy, namely by applying the fuzzy game theory logic method. The purpose of this research is to find out what attributes are preferred by consumers in order to obtain optimal marketing strategies from two local skincare product companies that are studied using fuzzy game theory by relying on the attributes that are prioritized by consumers. The optimal marketing strategy is a strategy on product quality with a game value of -0.243. Scarlett Whitening uses product quality attributes as a marketing strategy to maximize profits. Meanwhile, to minimize the losses, Ms. skincare products. Glow uses product quality attributes as well.
Transparency in Utilization of School Operational Assistance Funds at SMAN 2 Gorontalo Utara Noor Aini; Ellys Rachman; Andi Yusuf Katili
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1997

Abstract

This type of research is descriptive research with a qualitative approach. The aim of this research is to find out the transparency of the use of School Operational Assistance (BOS) funds at SMAN 2 Gorontalo Utara. The focus of research in this study is understanding technical guidelines, management procedures, preparation of reports. The results showed that the BOS management team's technical guidelines had not been fully implemented because not all of the BOS management team understood technical guidelines, the management procedures for the use of BOS funds had not run optimally, as seen by several program items not being met because the costs had been transferred to other programs so that several programs had experienced a shift. not in accordance with technical guidelines, preparation of reports has not run optimally because it does not comply with existing operational guidelines where the preparation of reports is only carried out by treasurers and school principals without involving the BOS management team.
Administrative Mechanism for Issuing Legal Products in the Legal Section of the Regional Secretariat of North Bolaang Mongondow Regency Risna Gumohung
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1998

Abstract

This type of research is descriptive research, with a qualitative approach. This study aims to determine the administrative mechanism for issuing legal products in the Legal Department of the Regional Secretariat of North Bolaang Mongondow Regency. The focus of the problem is File Submission, Registration/Numbering, Coordination Flow. The results of this study indicate that the Legal Section of the Regional Secretariat of North Bolaang Mongondow Regency regarding the Administrative Mechanism of Issuing Legal Products has not run optimally, where there are problems such as Submission of Regional Legal Product Files because there are still many Employees from Regional Work Units who do not understand what are the requirements in submitting legal products areas, registration or numbering of legal products still uses a manual system, is still recorded in the agenda book, and the flow of coordination has not gone well in accordance with the Standard Operating Procedures for the Legal Department, resulting in scattered or missing legal products to be signed by the regional leadership.
Adsorption of Heavy Metal Chromium (Cr) Using Pineapple Skin Filtrate with the Chelation Method Al Dina Khoerunisa NM; Anisa Afifatul Azizah; Andika Adhi Setianingsih
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.1999

Abstract

Many methods of treating heavy metal waste have been carried out, one of which is adsorption. With this method, heavy metal ions can form a coordination complex with carboxyl groups (-COO) from adsorbents made from natural materials. The purpose of this study was to determine the effect of varying concentrations of pineapple peel filtrate as a natural adsorbent and mixing time with chromium metal (Cr) in a simulated waste solution. Simulated chromium (Cr) waste solution with a concentration of 10 ppm was mixed with pineapple peel filtrate at various concentrations of 25%, 50%, 75%, and 100% (w/v) for 30 minutes and 60 minutes and then analyzed using Atomic Absorption Spectrophotometry (AAS). ). The research results obtained showed that pineapple peel filtrate was effective in reducing chromium (Cr) metal content in the simulated waste solution. The highest percentage of reduction in chromium (Cr) metal content exceeds 100%, namely at a concentration of 100% pineapple skin filtrate during a mixing time of 60 minutes.
Increasing the Accuracy of Recipient Selection for the Smart Indonesia Program (PIP) Using the Moora Method Heri Gunawan; Ahir Yugo Nugroho; Ria Eka Sari; Adnan Buyung Nst
Formosa Journal of Applied Sciences Vol. 1 No. 7 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i7.2022

Abstract

The selection mechanism of the Smart Indonesia Program (PIP) is very complicated, and the targets or eligibility criteria for Smart Indonesia Program (PIP) participants do not match the accurate data or do not match the reality on the ground, there is still feeling of control in the process which is interpreted as a form of understanding what other people feel and also imagine yourself if you were in that person's position. For this reason, it is necessary to design a desktop-based system using the Microsoft Visual Studio 2010 programming language and created using the Microsoft SQL Server R2 2008 database as the data storage medium, so that if there is an update the system criteria data can be used without having to disassemble it, and data processing runs efficiently and effectively in the system. Decision making on the Moora method is based on criteria and sub-criteria data by considering the total weight of the benefit criteria attributes and the cost attributes of the alternative student data entered into the system, it is known that 6 students have been accepted as potential recipients of education funds through a decision support system , with a decision value.

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