apache: .js is not executable; ensure interpreted scripts have "#!"

If appears in apache log the following message

apache: .js is not executable; ensure interpreted scripts have "#!"

you should modify config file and use Alias instead of ScriptAlias

Alias /appl/ "C:/xampp/appl/"
<Directory>
AllowOverride All
Options Indexes MultiViews +ExecCGI
DirectoryIndex index.php
Order allow,deny
Allow from all
</Directory>