Wildatul Muawanah, Rida Perwita, Kata Kunci, Laporan, Keuangan Penipuan, Kesulitan Keuangan
The purpose of this study is to detect bankruptcy caused by financial statement fraud in companies listed on the Indonesian Stock Exchange (IDX) with a detection tool, namely fraud pentagon theory which consists of stimulus, ability, opportunity, rationalization and ego with the F-Score and Z methods -Scores. This study uses a descriptive quantitative approach using Smart PLS 4.0. The population of this research is the property & real estate, transportation & logistics sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period with a sample of 32 companies. The results of this study indicate that there is a strong indication of the effect of stimulus and ability on financial distress. Opportunity, rationalization, and ego have no effect on financial distress. Fraudulent financial statements cannot mediate the influence of stimulus, ability, opportunity, rationalization and ego on financial distress.
{"title":"Detection of Financial Distress Mediated by Fraudulent Financial Statements with the F-Score and Z-Score Approach in the Pandemic Era Listed on the Indonesia Stock Exchange","authors":"Wildatul Muawanah, Rida Perwita, Kata Kunci, Laporan, Keuangan Penipuan, Kesulitan Keuangan","doi":"10.55927/fjas.v2i7.4822","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.4822","url":null,"abstract":"The purpose of this study is to detect bankruptcy caused by financial statement fraud in companies listed on the Indonesian Stock Exchange (IDX) with a detection tool, namely fraud pentagon theory which consists of stimulus, ability, opportunity, rationalization and ego with the F-Score and Z methods -Scores. This study uses a descriptive quantitative approach using Smart PLS 4.0. The population of this research is the property & real estate, transportation & logistics sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period with a sample of 32 companies. The results of this study indicate that there is a strong indication of the effect of stimulus and ability on financial distress. Opportunity, rationalization, and ego have no effect on financial distress. Fraudulent financial statements cannot mediate the influence of stimulus, ability, opportunity, rationalization and ego on financial distress.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123904820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze and determine the feasibility study of a mini-hydro project with a capacity of 2 x 3 MW in West Java, Indonesia. This research is a qualitative research with a case study approach. The selection of participants in this study used a purposive sampling technique, where the data collected was obtained from primary and secondary data. The data analysis used in this research is cash flow projection evaluation by calculating Payback-Period (PBP), Net Present Value (NPV) and Internal Rate of Return (IRR). Based on the calculations that have been made, the investment feasibility indicators for the projects to be funded are the Payback Period of 8 years and 3 months, the NPV of IDR 3,977 million and the IRR of 11.22% so that the mini-hydro project is said to be feasible to run.
{"title":"Investing in Renewable Energy: Decarbonizing Power Plant Industry with the Feasibility Study of Mini-Hydro Project","authors":"E. Saratian","doi":"10.55927/fjas.v2i7.5315","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.5315","url":null,"abstract":"This study aims to analyze and determine the feasibility study of a mini-hydro project with a capacity of 2 x 3 MW in West Java, Indonesia. This research is a qualitative research with a case study approach. The selection of participants in this study used a purposive sampling technique, where the data collected was obtained from primary and secondary data. The data analysis used in this research is cash flow projection evaluation by calculating Payback-Period (PBP), Net Present Value (NPV) and Internal Rate of Return (IRR). Based on the calculations that have been made, the investment feasibility indicators for the projects to be funded are the Payback Period of 8 years and 3 months, the NPV of IDR 3,977 million and the IRR of 11.22% so that the mini-hydro project is said to be feasible to run.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130305052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Asif Rizky Romadhon, Muhammad Pikri, Jaka Irwandi, Universitas Maritim Raja, A. Haji
This study aims to determine the efforts of BAWASLU Tanjungpinang City in overcoming the practice of money politics in the Tanjungpinang City area. In this study, researchers used a descriptive qualitative approach. The results of this study show that the efforts of BAWASLU Tanjungpinang City in overcoming the practice of money politics are divided into three efforts in accordance with laws and regulations. First, BAWASLU Tanjungpinang City recapitulates an area that is potentially prone to money politics. Second, BAWASLU mobilizes supervisory personnel, political parties, and related organizations in tackling the spread of money politics. Third, BAWASLU Tanjungpinang city will follow up on allegations of money politics in the election constitutionally until proven and sanctioned by the authorities.
{"title":"BAWASLU's Efforts to Overcome the Practice of Money Politics in Tanjungpinang City","authors":"Asif Rizky Romadhon, Muhammad Pikri, Jaka Irwandi, Universitas Maritim Raja, A. Haji","doi":"10.55927/fjas.v2i7.5080","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.5080","url":null,"abstract":"This study aims to determine the efforts of BAWASLU Tanjungpinang City in overcoming the practice of money politics in the Tanjungpinang City area. In this study, researchers used a descriptive qualitative approach. The results of this study show that the efforts of BAWASLU Tanjungpinang City in overcoming the practice of money politics are divided into three efforts in accordance with laws and regulations. First, BAWASLU Tanjungpinang City recapitulates an area that is potentially prone to money politics. Second, BAWASLU mobilizes supervisory personnel, political parties, and related organizations in tackling the spread of money politics. Third, BAWASLU Tanjungpinang city will follow up on allegations of money politics in the election constitutionally until proven and sanctioned by the authorities.\u0000 ","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"285 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125874158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Ro’yi Alfadhili Nasution, Kimlansyah Romadon Siregar, Sehat Sultoni Dalimunthe
Islamic education is a process of guidance to humans that includes the physical and spiritual based on religious (Islamic) teachings and dogmas in order to form the main personality according to Islamic rules in his life so that one day he will obtain happiness in the hereafter. During the New Order era, education was not the main goal. The New Order chose economic improvement and development as its main goal and pursued its policies through an administrative structure dominated by the military. This type of research uses the method of literature by using the theory of Islamic Theory of the New Order Period. It can be concluded that Islamic education in Indonesia in the New Order era experienced improvements and changes in a better direction compared to the colonial era and the early era of independence and the old order.
{"title":"Islamic Education in the New Order Period, Syekh Ali Hasan Ahmad Addary Padangsidimpuan State Islamic University","authors":"Muhammad Ro’yi Alfadhili Nasution, Kimlansyah Romadon Siregar, Sehat Sultoni Dalimunthe","doi":"10.55927/fjas.v2i7.4962","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.4962","url":null,"abstract":"Islamic education is a process of guidance to humans that includes the physical and spiritual based on religious (Islamic) teachings and dogmas in order to form the main personality according to Islamic rules in his life so that one day he will obtain happiness in the hereafter. During the New Order era, education was not the main goal. The New Order chose economic improvement and development as its main goal and pursued its policies through an administrative structure dominated by the military. This type of research uses the method of literature by using the theory of Islamic Theory of the New Order Period. It can be concluded that Islamic education in Indonesia in the New Order era experienced improvements and changes in a better direction compared to the colonial era and the early era of independence and the old order.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125468514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Veronica Ernita Kristianti, Priska Restu Utami, Aris Susanto, Universitas Gunadarma
Generator is an important component for converting renewable energy into electrical energy. This study aims to analyze the efficiency of designing a Permanent Magnet Synchronous Generator (PMSG) with a configuration of 18 slots 8 poles in series and parallel circuits. The research was conducted by simulating using Infolytica MagNet software and data analysis using Microsoft Excel. The test results show that the design efficiency of the PMSG generator is higher in a series circuit up to 84% at a speed of 2000 RPM and a load of 20 W compared to a parallel circuit which is only 13% at a speed of 3000 RPM and a load of 10 W.. PMSG generator design, series configuration is more efficient than parallel configuration. The results of the study show that the performance and efficiency of the 18 slot 8 pole PMSG generator can be used for renewable energy based power generation systems.
{"title":"Design Analysis of Permanent Magnet Synchronous Generator (Pmsg) 18 Slot 8 Pole to Seek Efficiency in Series and Parallel Circuits","authors":"Veronica Ernita Kristianti, Priska Restu Utami, Aris Susanto, Universitas Gunadarma","doi":"10.55927/fjas.v2i7.5142","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.5142","url":null,"abstract":"Generator is an important component for converting renewable energy into electrical energy. This study aims to analyze the efficiency of designing a Permanent Magnet Synchronous Generator (PMSG) with a configuration of 18 slots 8 poles in series and parallel circuits. The research was conducted by simulating using Infolytica MagNet software and data analysis using Microsoft Excel. The test results show that the design efficiency of the PMSG generator is higher in a series circuit up to 84% at a speed of 2000 RPM and a load of 20 W compared to a parallel circuit which is only 13% at a speed of 3000 RPM and a load of 10 W.. PMSG generator design, series configuration is more efficient than parallel configuration. The results of the study show that the performance and efficiency of the 18 slot 8 pole PMSG generator can be used for renewable energy based power generation systems.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121638032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction: Tooth brushing becomes ineffective if done with the wrong technique and not adapted to the condition of the periodontal tissue. Objective: To know the effective tooth brushing technique based on the condition of the periodontal tissue. Method: This literature study uses the Narrative Review method. References were collected, namely journals through the BMC Oral Health database, PubMed, and Google Scholar. Conclusion: The brushing methods that have been introduced have been shown to be effective in removing plaque, especially with the right technique. However, if the technique is wrong and not adapted to the condition of the periodontal tissue, it will have a negative impact because the dental plaque will not be completely cleaned.
{"title":"Effective Tooth Brushing Techniques Based on Periodontal Tissue Conditions : A Narrative Review","authors":"Pindobilowo, U. Tjiptoningsih, D. Ariani","doi":"10.55927/fjas.v2i7.4838","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.4838","url":null,"abstract":"Introduction: Tooth brushing becomes ineffective if done with the wrong technique and not adapted to the condition of the periodontal tissue. Objective: To know the effective tooth brushing technique based on the condition of the periodontal tissue. Method: This literature study uses the Narrative Review method. References were collected, namely journals through the BMC Oral Health database, PubMed, and Google Scholar. Conclusion: The brushing methods that have been introduced have been shown to be effective in removing plaque, especially with the right technique. However, if the technique is wrong and not adapted to the condition of the periodontal tissue, it will have a negative impact because the dental plaque will not be completely cleaned.\u0000 ","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"143 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129393255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ina Magdalena, Nisa Ayudhiya, Rahma Azzahrah Putri
This study discusses the application of a scientific approach with a focus on the cognitive domain as an effort to improve the critical thinking skills of elementary school students. The scientific approach emphasizes student-centered learning and involves exploration, observation and experimentation in the learning process. The cognitive domain on the other hand focuses on developing higher-order thinking skills such as analysis, synthesis, evaluation and reflection. Through the application of a scientific approach to the cognitive domain, students are given the opportunity to develop critical thinking skills from an early age. By applying the application of a scientific approach to the cognitive domain, it is hoped that elementary school students can develop their critical thinking skills effectively. This research hopes to provide practical insights and recommendations for educators and policy makers in an effort to improve the critical thinking skills of elementary school students.
{"title":"Application of a Scientific Approach with the Cognitive Domain to Improve Critical Thinking Ability of Elementary School Students","authors":"Ina Magdalena, Nisa Ayudhiya, Rahma Azzahrah Putri","doi":"10.55927/fjas.v2i7.5012","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.5012","url":null,"abstract":"This study discusses the application of a scientific approach with a focus on the cognitive domain as an effort to improve the critical thinking skills of elementary school students. The scientific approach emphasizes student-centered learning and involves exploration, observation and experimentation in the learning process. The cognitive domain on the other hand focuses on developing higher-order thinking skills such as analysis, synthesis, evaluation and reflection. Through the application of a scientific approach to the cognitive domain, students are given the opportunity to develop critical thinking skills from an early age. By applying the application of a scientific approach to the cognitive domain, it is hoped that elementary school students can develop their critical thinking skills effectively. This research hopes to provide practical insights and recommendations for educators and policy makers in an effort to improve the critical thinking skills of elementary school students.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125223943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pancasila as an Open Ideology carries the meaning that it is capable of adapting to the changing times. The fundamental values of Pancasila, which are inherent in the Pancasila ideology, must be firmly held and cannot be altered. The openness pertains to the implementation's elaboration, which can be adjusted to the needs and real challenges faced by the Indonesian nation in each period. This study aims to understand the development of the Pancasila ideology in the era of globalization. The method used in this research is normative juridical research. The results of the study show that globalization cannot be avoided, but the Indonesian nation must take action, establish a determination to build independence with the spirit of modernization in the global era, while still adhering firmly to the Pancasila ideology.
{"title":"Reactualization of the Ideology of Pancasila in the Globalization","authors":"S. Wiyono, Wahyu Hindiawati, Z. Ramadhan","doi":"10.55927/fjas.v2i7.5335","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.5335","url":null,"abstract":"Pancasila as an Open Ideology carries the meaning that it is capable of adapting to the changing times. The fundamental values of Pancasila, which are inherent in the Pancasila ideology, must be firmly held and cannot be altered. The openness pertains to the implementation's elaboration, which can be adjusted to the needs and real challenges faced by the Indonesian nation in each period. This study aims to understand the development of the Pancasila ideology in the era of globalization. The method used in this research is normative juridical research. The results of the study show that globalization cannot be avoided, but the Indonesian nation must take action, establish a determination to build independence with the spirit of modernization in the global era, while still adhering firmly to the Pancasila ideology.\u0000 ","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122028070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bakti Siregar, Jurusan Statistika, Universitas Matana
A pandemic such as Covid-19 is one of the biggest real problems ever in the world. This case has confirmed how uncertainty affects the global economy. The pandemic Covid-19 cannot be solved by one method over the world, it depends on the severity of the case. Therefore, this research aims to cluster the severity of Covid-19 using the K-means algorithm to reflect the global economic conditions using data sources from "Our World in Data". The results of this research can be used as materials to overcome the impact of the global pandemic by referring to policies and strategies from a country that is indicated in one cluster.
{"title":"Analysis Clustering of the Global Pandemic Covid-19 using K-Means Algorithm","authors":"Bakti Siregar, Jurusan Statistika, Universitas Matana","doi":"10.55927/fjas.v2i7.4877","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.4877","url":null,"abstract":"A pandemic such as Covid-19 is one of the biggest real problems ever in the world. This case has confirmed how uncertainty affects the global economy. The pandemic Covid-19 cannot be solved by one method over the world, it depends on the severity of the case. Therefore, this research aims to cluster the severity of Covid-19 using the K-means algorithm to reflect the global economic conditions using data sources from \"Our World in Data\". The results of this research can be used as materials to overcome the impact of the global pandemic by referring to policies and strategies from a country that is indicated in one cluster.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116644965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The diversity of fish in Lake Toba is a natural resource that can increase the fulfillment of the protein needs of the people living around Lake Toba. This research is to find out: (1) the classification of fish found in Lake Toba; (2) the diversity of fish in Lake Toba. Fish found in Lake Toba consist of goldfish (Cyprinus carpio), red devil cichlid fish (Amphilophus labiatus), blue phancax fish (Aplocheilus panchax), Batak fish (Neolissochilus sp), Ikaan Rasbora Tobana (Rasbora tobana), selur fish. Maninjau (Osteochilus vittatus), Mystacoleucus Padangensis Fish (Cyprinidae), Tilapia Mossambica Fish (Tilapia Mosammabica), and Channa Striata Fish (Channa Striata). The diversity index of freshwater fish species in Lake Toba shows a moderate level of diversity, namely H' = 1.831.
{"title":"Species Diversity of Freshwater Fish in Lake Toba using Shanon Wiener","authors":"Rizalatul Qomaria","doi":"10.55927/fjas.v2i7.4936","DOIUrl":"https://doi.org/10.55927/fjas.v2i7.4936","url":null,"abstract":"The diversity of fish in Lake Toba is a natural resource that can increase the fulfillment of the protein needs of the people living around Lake Toba. This research is to find out: (1) the classification of fish found in Lake Toba; (2) the diversity of fish in Lake Toba. Fish found in Lake Toba consist of goldfish (Cyprinus carpio), red devil cichlid fish (Amphilophus labiatus), blue phancax fish (Aplocheilus panchax), Batak fish (Neolissochilus sp), Ikaan Rasbora Tobana (Rasbora tobana), selur fish. Maninjau (Osteochilus vittatus), Mystacoleucus Padangensis Fish (Cyprinidae), Tilapia Mossambica Fish (Tilapia Mosammabica), and Channa Striata Fish (Channa Striata). The diversity index of freshwater fish species in Lake Toba shows a moderate level of diversity, namely H' = 1.831.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114348008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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