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INDONESIA
(Indonesian of Interdisciplinary Journal)
Published by Desanta Publisher
ISSN : 27453537     EISSN : 30253705     DOI : -
Core Subject : Religion, Economy, Science, Education, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other
DESANTA (Indonesian Interdisciplinary of Journal) adalah Jurnal berkala Ilmiah yang diterbitkan oleh Desanta Publisher. Desanta diterbitkan 2 (dua) kali dalam setahun, yaitu setiap bulan September dan Maret. Desanta terbit berdasarkan SK no. 0005.27453537/JI.3.1/SK.ISSN/2020.09 - 15 September 2020 (mulai edisi Vol. 1 No. 1, September 2020) dan e-ISSN = 3025-3705 berdasarkan SK Nomor : 30253705/II.7.4/SK.ISSN/09/2023 tANGGAL 14 September 2023.
Arjuna Subject : Umum - Umum
Articles 119 Documents
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PENGARUH CURRENT RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI : (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Istiqomah, Istiqomah; Kalbuana, Nawang; Chintya Wangsih, Ingkak
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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Abstract

Penelitian ini menganalisis pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR), dengan moderasi Firm Size (FS), terhadap Return On Asset (ROA) pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2020–2022. Hasil penelitian menunjukkan bahwa CR tidak berpengaruh signifikan terhadap ROA (β = -0.002, t = -1.306, p = 0.194). Sebaliknya, DAR berpengaruh negatif signifikan terhadap ROA (β = -0.105, t = -2.933, p = 0.004), mengindikasikan pentingnya pengelolaan leverage dalam meningkatkan kinerja keuangan. FS tidak memoderasi pengaruh CR terhadap ROA (β = 1.634E-10, t = 0.641, p = 0.523), tetapi memoderasi pengaruh DAR terhadap ROA (β = 3.949E-10, t = 2.169, p = 0.032). Temuan ini memberikan wawasan mengenai faktor yang memengaruhi kinerja keuangan perusahaan, serta menawarkan panduan bagi manajemen dalam pengambilan keputusan keuangan.
PENGARUH KOMPENSASI, KESEHATAN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS LINGKUNGAN HIDUP KOTA TANGERANG Asmia, Asmia; Edhi Lukito, Laksono; Ahmad, Ahmad
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi, kesehatan kerja, dan lingkungan kerja terhadap kinerja pegawai di Dinas Lingkungan Hidup Kota Tangerang. Metode yang digunakan adalah kuantitatif dengan data primer yang dikumpulkan melalui kuesioner berskala Likert dengan toleransi kesalahan alpha 0,05. Populasi dalam penelitian ini berjumlah 111 orang, yaitu seluruh pegawai DLH bagian UPT TPA Rawa Kucing. Sampel penelitian dihitung menggunakan rumus Slovin dan berjumlah 87 responden. Analisis data dilakukan dengan uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, regresi linier berganda, uji t, uji F, dan uji koefisien determinasi (R²) menggunakan SPSS 25.0. Hasil penelitian menunjukkan bahwa kompensasi, kesehatan kerja, dan lingkungan kerja masing-masing berpengaruh positif dan signifikan terhadap kinerja pegawai. Hal ini dibuktikan dengan hasil uji kompensasi nilai t-hitung 2,785 > t-tabel 1,988 dengan signifikansi 0,007 < 0,05, kesehatan kerja nilai t-hitung 5,131 > t-tabel 1,988 dengan signifikansi 0,000 < 0,05, lingkungan kerja nilai t-hitung 3,656 > t-tabel 1,988 dengan signifikansi 0,000 < 0,05. Dari seluruh hasil uji t tersebut membuktikan bahwa H0 ditolak dan Ha diterima, yang artinya secara parsial variabel X1, X2, dan X3 berpengaruh secara positif dan signifikan terhadap kinerja pegawai. Uji F simultan menunjukkan nilai F-hitung 22,726 > F-tabel 2,71 dengan signifikansi 0,000 < 0,05. Ini menunjukkan adanya pengaruh positif dan signifikan secara bersama-sama dari ketiga variabel tersebut terhadap kinerja pegawai.
MANAJEMEN KINERJA DAN KINERJA ORGANISASI: TINJAUAN SISTEMATIS Wirtadipura, Dian; Kurniasih, Dedeh; Tajudin, Tajudin
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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This study aims to synthesize scientific literature on the relationship between performance management and organizational performance through a systematic literature review approach to four scientific articles published between 2019 and 2024. This study shows that the effectiveness of a performance management system is not universal, but rather highly dependent on the organizational context, system integration, and mediating and moderating factors. The results of the thematic analysis reveal that effective performance management practices not only improve internal process efficiency but also strengthen strategic adaptation and organizational innovation. Key findings include the mediating role of performance management in linking managerial innovation to organizational performance, the synergy between corporate performance management and business process management, and the importance of integrating business intelligence and analytics in the public sector. In addition, this study highlights environmental uncertainty as a critical moderator in the design of an adaptive performance management system. This study provides conceptual contributions by strengthening the theory of resource-based view, resource orchestration, and contingency theory, as well as practical contributions in the form of recommendations for developing a contextual, data-based, and collaborative performance management system. The implications of this study are an important foundation in designing strategic policies for managing organizational performance that are more responsive to VUCA challenges.
HUKUM ISLAM PERSPEKTIF FILSAFAT ILMU Kurtucy, M. Husen; Zaynuri, Muhammad; Rahmatullah, Muhammad Asep; Mas’ud, Muhammad; Nuraeni, Neni
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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This study explores Islamic law from the perspective of the philosophy of science, positioning it not merely as a normative legal system but as a comprehensive and philosophical body of knowledge. Islamic law is analyzed through the three main aspects of the philosophy of science—ontology, epistemology, and axiology—to reveal its foundational structure and philosophical uniqueness in comparison to other legal systems. Ontologically, Islamic law originates from divine will as manifested in the Qur’an and Sunnah. Epistemologically, it is constructed through a synthesis of revelation and reason, employing methods such as ijtihad, qiyas, and ijma’ in its legal formulation. Axiologically, Islamic law aims to realize justice, public welfare, and life balance based on the concept of maqashid al-shari’ah. This research adopts a qualitative approach using a literature study method and content analysis techniques on both classical and contemporary sources. The findings indicate that Islamic law, when understood within the framework of the philosophy of science, represents a dynamic, adaptive, and continuously relevant system of knowledge that remains faithful to its core principles. This study contributes to the development of a more reflective, scientific, and contextual discourse on Islamic law.
TINJAUAN MANAJEMEN SISTEM MUTU DAN KEAMANAN PANGAN PADA PT. PUSAKA WALET NATURAL INDONESIA Yusron, M.; Asro, Asro
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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Penelitian ini bertujuan untuk menganalisis pelaksanaan tinjauan manajemen sistem manajemen mutu dan keamanan pangan berbasis HACCP pada PT. Pusaka Walet Natural Indonesia tahun 2024. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan strategi studi kasus. Data dianalisis melalui teknik analisis isi terhadap dokumen Management Review 2024. Hasil penelitian menunjukkan bahwa kebijakan mutu dan keamanan pangan telah diimplementasikan secara konsisten sesuai standar SNI CXC 1-1969 dan regulasi ekspor ke Tiongkok. Perusahaan melakukan pembaruan prosedur titik kendali kritis, validasi laboratorium, audit internal, serta tindakan korektif terhadap ketidaksesuaian produk. Ketersediaan bahan baku, kecukupan personil, pemeliharaan infrastruktur, dan pengetahuan organisasi mendukung keberlanjutan mutu produk. Rencana tindak lanjut seperti pembangunan laboratorium internal dan pengujian rutin kandungan Aluminium setiap batch memperkuat kesiapan perusahaan menghadapi tuntutan pasar global. Tinjauan manajemen terbukti berperan strategis sebagai sarana evaluasi, pengendalian, dan perbaikan berkelanjutan pada industri sarang burung walet.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA KARYAWAN PADA PT. ISHIKAWAJIMA HEAVY INDUSTRIES (IHI) POWER SERVICE INDONESIA Agustin, Farida; Supriyadi, Supriyadi; Dwi Andrarini, Nova
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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This research aims to determine the influence of the transformational leadership style on employee performance at PT. Ishikawajima Heavy Industries (IHI) Power Service Indonesia, to determine the influence of interpersonal communication on employee performance at PT. Ishikawajima Heavy Industries (IHI) Power Service Indonesia, and to determine the influence of the transformational leadership style and interpersonal communication on employee performance at PT. Ishikawajima Heavy Industries (IHI) Power Service Indonesia. In this research, data was taken from a total sample of 119 respondents by distributing a Google Form questionnaire for 2 weeks at PT. Ishikawajima Heavy Industries (IHI) Power Service Indonesia. Then the data was processed using SPSS (Statistical Package for Social Science) software version 26 through descriptive statistical tests, validity tests, reliability tests, linear regression tests, classical assumption tests, and hypothesis tests. Hypothesis test results show that the Transformational Leadership Style (X1) obtained a calculated t value of 2.116 > t table, namely 1.98063, and a sig value of 0.036 < 0.05; then H1 was accepted and H0 was rejected. The Interpersonal Communication variable (X2) obtained a calculated t value of 3.901 > t table, namely 1.98063, and a sig value of 0.000 < 0.05; then H2 was accepted and H0 was rejected. And the variables Transformational Leadership Style (X1) and Interpersonal Communication (X2) have a calculated F value of 20,470 > F table, namely 3.16, and a sig value of 0.000 < 0.05.
PENGARUH PERSEPSI, MOTIVASI, BREVET PAJAK, DAN PERAN ORANG TUA TERHADAP MINAT BERKARIR DALAM BIDANG PERPAJAKAN: (Studi Kasus Pada Mahasiswa Jurusan Akuntansi Universitas Islam Syekh-Yusuf) Mahabah, Siti Aenun; Safitriawati, Tita; Dhahana, Sat Yudha
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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This study aims to determine the effect of perception, motivation, tax brevet, and the role of parents on career interest in taxation. In this study, the method used is the quantitative method. Data collection using a questionnaire distributed via Google Form. The sample used was 74 respondents of accounting students of Syekh-Yusuf Islamic University who were determined using the Slovin formula with the purposive sampling technique as a sampling technique. And the data obtained is processed and tested using the SPSS (Statistical Package for Social Sciences) software program version 25. The research results in this study prove that the perception variable affects career interest in taxation. Motivation variables affect career interest in taxation. The tax brevet variable has no effect on career interest in taxation. The variable role of parents has no effect on career interest in taxation. And testing simultaneously the variables of perception, motivation, tax brevet, and the role of parents affects career interest in taxation.
PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA DAN DIGITAL MARKETING TERHADAP KEPUASAN PELANGGAN KAPTUR BARBERSHOP CIBODAS KOTA TANGERANG Sukma Wijaya, Muhamad; Syah, Hidayat; Mardiany Djaenudin, Ernie
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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This research aims to determine the partial influence of service quality, price perception, and digital marketing on customer satisfaction at Kaptur Barbershop Cibodas, Tangerang City. In collecting this data, it was obtained using primary data and distributing questionnaires. The population in this study were consumers who had shaved their hair at Kaptur Barbershop in Cibodas, Tangerang City, with a sample of 100 respondents. This research uses a quantitative research method with a non-probability sampling technique, namely the incidental sampling method, and uses an analysis model technique with the Partial Least Square method with the Structural Equation Modeling (PLS-SEM) type of modeling, processed using the SmartPLS version 3.0 program. The results of this research show that the variables of service quality, price perception, and digital marketing directly have a positive and significant effect on customer satisfaction at Kaptur Barbershop.
PENGARUH MOTIVASI, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. ANGKASA PURA II KANTOR CABANG UTAMA BANDARA UDARA INTERNASIONAL SOEKARNO-HATTA TANGERANG BANTEN: (Studi Kasus Pada Unit Finance & Human Resources) Agustina Solihati, Vina; Latuconsina, Hudaya; Ahmad, Ahmad
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
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This study aims to determine the effect of motivation, compensation, and work environment partially and simultaneously on the performance of employees of PT. Angkasa Pura II Main Branch Office of Soekarno-Hatta International Airport in the Finance & Human Resources Unit. In collecting this data, it was obtained using primary data, secondary data, and questionnaires. The population in this study were employees of the Finance & Human Resources Unit of PT. Angkasa Pura II Main Branch Office of Soekarno-Hatta International Airport, with a sample of 80 respondents. This research uses quantitative research methods with saturated sampling techniques and uses multiple linear regression analysis techniques. The results of this study indicate that the variables of motivation, compensation and work environment simultaneously have a positive and significant effect on employee performance.

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