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Devi Nur Cahaya Ningsih
Perpajakan, Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Identification of Social Support and Knowledge of Covid-19 Survivors with Structural Equation Modeling in R Nur Silviyah Rahmi; Laila Masruro Pimada; Reza Yesica; Devi Nur Cahaya Ningsih
Indonesian Journal of Statistics and Applications Vol 6 No 2 (2022)
Publisher : Statistics and Data Science Program Study, SSMI, IPB University, in collaboration with the Forum Pendidikan Tinggi Statistika Indonesia (FORSTAT) and the Ikatan Statistisi Indonesia (ISI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/ijsa.v6i2p287-295

Abstract

COVID-19 cases in Indonesia have finally reached a second peak amounting to 4 million cases. A number of the death rate was 3.4 percent, yet the recovery rate was 95.9 percent. The Health Ministry of Republic Indonesia through the Covid-19 Task Force has issued guidelines for preventing and controlling Covid-19 to decrease the death rate and increase the recovery rate. According to the guidelines, a person who undergoes quarantine needs to be provided with health care, and social and psychosocial support. This study seeks to identify the influence of external factors including social support, as well as internal factors including patient motivation, and knowledge on the recovery rate of Covid-19 survivors. The research methods use Structural Equation Modelling to determine the indicators that have the most significant influence on the latent variables of social support, knowledge, and motivation for healing Covid-19. Primary data collection was carried out online with a sample of 176 Covid-19 survivors across Indonesia in August 2021. The methods of the Shapiro-Wilk test for normal multivariate show the p-value at 0.00 significantly satisfies the assumption. The result shows that social support has a significant effect on knowledge with a regression coefficient is 0.263. Knowledge has a regression coefficient is 0.645 for the Healing of Covid-19. In conclusion, the higher social support provided by the patient's external parties: family, surrounding environment, and public health center officers, will impact the higher patient's knowledge and healing of Covid-19 disease. Meanwhile, social support has no significant effect on healing actions.
The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Kadarisman Hidayat; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Hefry Johan Ferdhianzah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

Abstract

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.
Co-Authors Anindya Prasasti Ari Darmawan Bursriansyah, Amanda Putri Cahyani, Dewi Fadlilah Devy Pusposari Dewi Noor Fatikhah Rokhimakhumullah Elvida, Anisya Efa Hanifa Maulani Ramadhan Hefry Johan Ferdhianzah Heri Kristianto Kadarisman Hidayat Laila M. Pimada Luthfatul Amaliana Nur Silviyah Rahmi Rahma Micho Widyanto Renny Nova, Renny Reza Yesica Reza Yesica Rosalita Rachma Agusti Safarudin Hisyam Tualeka Sukmawati Nur Salamah Syafira Marwa Zainul Arifin