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Dian Anita Nuswantara

Researcher at Surabaya State University

Publications -  26
Citations -  188

Dian Anita Nuswantara is an academic researcher from Surabaya State University. The author has contributed to research in topics: Population & Chemistry. The author has an hindex of 3, co-authored 15 publications receiving 78 citations.

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Does IT Matter

TL;DR: In this article, the authors tried to find how the use of IT can improve accountability of Zakah Management, and literature investigation was used to strengthen the ideas to set up criteria in using IT to improve accountability.
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The Impact of Government Regulations on Consumers Behaviour during the COVID-19 Pandemic: A Case Study in Indonesia

TL;DR: Zhang et al. as mentioned in this paper examined whether government regulation on Covid 19 pandemic has had a significant impact in economic sectors, particularly on consumer behavior and found that the credibility of online trust enforce consumers in making buying decisions.
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The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance

TL;DR: In this article, the effect of tax amnesty benefits perceived on tax compliance and service quality as a moderating variable was examined using partial least square with path analysis model and the results indicated that the benefits of Tax Amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two.
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Psychological factors: self- and circumstances-caused fraud triggers

TL;DR: In this article, the authors interviewed 15 executive managers in one of Indonesia local governments, by using semi-structured questions, and explored the dynamics of both self-and other-directed factors in the spread of fraudulent behaviours, by focusing on the public sector fraud landscape in local government.
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The efficacy of control environment as fraud deterrence in local government

TL;DR: In this paper, the authors used case study material on the risk management control system specially the control environment in Indonesia local governments to extend existing theory by developing a contingency theory for the public sector.