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All Journal Dharma Ekonomi Jurnal Akuntan Publik Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal of New Trends in Sciences
Sutikni Sutikni
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance

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“Analisis Faktor-Faktor yang Berpengaruh terhadap Kepatuhan Wajib Pajak dengan Sikap Wajib Pajak atas Sanksi dan Denda sebagai Variabel Moderating (Studi Empiris Pada UMKM di Semarang Selatan)” Sutikni Sutikni; Heru Sulistiyo
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.325

Abstract

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.
Pengaruh Debt To Equity Ratio, Return On Equity, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Nilai Perusahaan yang Terindek pada LQ-45 di Bursa Efek Indonesia Dwi Rahayu; Sutikni Sutikni; Nur Endah Ratih U M
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1601

Abstract

This research aims to examine the influence of Debt to Equity Ratio (DER), Return On Equity (ROE), company growth and company size on the value of companies indexed on LQ-45 on the Indonesia Stock Exchange in the 2020-2022 period. The sample in this study was 23 companies indexed on the LQ-45 which were selected using the purposive sampling method. Research data was obtained from the official website owned by Busa Efek Indonesia, the data was processed using the SPSS version 23.0 program, and analyzed using multiple linear regression. The research results show (1) Debt to Equity Ratio (DER) has a negative and insignificant effect on Company Value, as evidenced by the calculated t value being smaller than the t table, namely -1.022 < 1.668, with a significant value of 0.31 > 0.05. (2) Return On Equity (ROE) has a positive and significant effect on Company Value, as evidenced by the calculated t value being greater than the t table, namely 12.593 > 1.668, with a significant value of 0.00 < 0.05. (3) Company growth has a negative and significant effect on company value, as evidenced by the calculated t value being smaller than the t table, namely -2.861<1.668, with a significant value of 0.006<0.05. (4) Company size has a negative and insignificant effect on company value, as evidenced by the calculated t value being smaller than the t table, namely -1.233 < 1.668, with a significant value of 0.22 > 0.05.
Pengaruh Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Mohammad Risky Arya Pratama; Dwi Rahayu; Sutikni Sutikni; Sri Harjanto
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.157

Abstract

The purpose of this study is to determine the effect of solvency and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population of this study was 11 pharmaceutical companies listed on the IDX for the period 2020-2023, the number of samples was 8 which were taken based on purposive sampling techniques. The type of data used includes secondary data that can be accessed through the company's website, www.idx.co.id. The analysis method used is multiple regression analysis processed with the SPSS program. The results of the study indicate that solvency has a negative and significant effect on profitability. Meanwhile, company size shows a negative insignificant effect on profitability.
Peran Matematis Fraktal dalam Analisis Pola Pertumbuhan Tanaman Tropis dan Aplikasinya untuk Optimasi Pertanian Presisi di Era Modern Sutikni Sutikni; Ida Martini
Journal of New Trends in Sciences Vol. 1 No. 3 (2023): Agustus: Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v1i3.767

Abstract

The role of fractal geometry in analyzing growth patterns of tropical plants and its application in precision agriculture has become an emerging interdisciplinary topic in the modern era. Tropical plants often exhibit complex and irregular structures that cannot be fully described by conventional Euclidean geometry. This study aims to examine fractal-based mathematical models to identify self-similar patterns in tropical leaves and to explore their potential for optimizing precision farming practices. The methodology employs image-based mathematical analysis, using digital images of tropical plants to measure fractal dimensions and quantify growth complexity. The findings reveal that consistent fractal patterns can be observed across different species of tropical plants, particularly in leaf venation and branching structures, indicating a universal growth principle. Such patterns demonstrate high predictive potential for estimating biomass, monitoring plant health, and assessing responses to environmental changes. Furthermore, the study highlights how fractal-based approaches, when combined with precision agriculture technologies, can improve resource efficiency by supporting accurate irrigation scheduling, soil quality monitoring, and yield forecasting. The implications extend to sustainable agricultural development, as fractal analysis provides a scientific foundation for balancing productivity with environmental preservation. In conclusion, this research underscores the significance of fractals not only as mathematical concepts but also as powerful analytical tools with practical benefits, offering new pathways to advance digital farming, ecological monitoring, and sustainable food security in the modern era.
Co-Authors Dwi rahayu Heru Sulistiyo ida martini Mohammad Risky Arya Pratama Nur Endah Ratih U M Sri Harjanto