Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Kesmas (Kesehatan Masyarakat) Khatulistiwa Journal of International Conference Proceedings
Faisal Faisal
Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Dentistry Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PERSONAL HYGIENE PENGOLAH MAKANAN PADA ERA PANDEMI COVID-19: STUDI LITERATUR REVIEW Hery Setiawan; Hadi Pratomo; Khairunnisaa Khairunnisaa; Edy Gunawan; Petrorima Selva; Putri Dwi Oktarina; Faisal Faisal
Jurnal Kesmas (Kesehatan Masyarakat) Khatulistiwa Vol 9, No 1 (2022): JURNAL KESMAS (KESEHATAN MASYARAKAT) KHATULISTIWA
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jkmk.v9i1.2813

Abstract

ABSTRAKPersonal hygiene pada pengolah makanan menjadi hal utama dalam mencegah penyebaran kuman dan penyakit infeksi. salah satu tindakan personal hygiene adalah cuci tangan dan penggunaan masker yang juga menjadi bagian tindakan pencegahan virus COVID-19. Metode Penelitian ini menggunakan metode pendekatan literature review dengan mencari artikel di database jurnal Science Direct, Proquest, Oxford University Press, Research Gate, Google Scholar dan dengan keyword search engine “Personal Hygiene”,”Food Handler”, ”Vendors”, ”Food Security”, ”COVID-19”,“Health Protocol”, “Restaurant”, “Or”,. “Attitude”, “Hygiene Sanitation”, “Food Service Establishments”. Pencarian jurnal dengan rentang waktu 2020-2021 dengan topik yang diambil mengenai personal hygine pengolah makanan (penggunaan masker dan perilaku cuci tangan pakai sabun)  Hasil dan Diskusi penelitian ini menjelaskan mengenai pengetahuan, sikap, dan tindakan pada pengolah makanan yang saling berkaitan dalam menghasilkan personal hygiene yang baik dan sehat serta adanya pelatihan membantu dalam perubahan pada pengolah makanan. Kata Kunci : Personal Hygiene, Pengolah Makanan, Cuci Tangan, Masker, COVID-19
Thin Capitalization Rules, Capital Structure, Tax Avoidance, and the Covid-19 Pandemic: Evidence from Indonesian Listed Firms Faisal Faisal; Arifin Rosid
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1684

Abstract

In 2015, the Indonesian Government issued a regulation regarding thin capitalization rules, which was applied in 2016. This study generally aims to test and analyze the effectiveness of thin capitalization rules in reducing tax avoidance measures in Indonesia, especially for listed companies. The effect of thin capitalization rules is divided into two types: the influence on the company's capital structure (direct impact) and corporate tax avoidance (indirect impact). The test was carried out using a regression method with a difference-in-difference (DiD) approach in proving causal inference between the studied independent and dependent variables. Furthermore, this research will also discuss the moderating effect of the financial crisis due to the Covid-19 pandemic. The selection of samples uses purposive sampling techniques, where the samples are companies listed on the Indonesia Stock Exchange from 2011 to 2020. The regression results indicate that implementing thin capitalization rules negatively affects companies' capital structure but does not affect their tax avoidance level. The results also confirm that the economic crisis caused by the Covid-19 pandemic moderates the influence of thin capitalization rules on capital structures and tax avoidance levels of enterprises. The findings are expected to offer relevance, particularly to the Indonesian tax authority, concerning the effectiveness of the thin capitalization rules in minimizing the possibility of tax avoidance. Keywords: Capital Structure, Covid-19 Pandemic, Public Companies, Tax Avoidance, Thin Capitalization Rules.
Co-Authors Arifin Rosid Edy Gunawan Hadi Pratomo Hery Setiawan Khairunnisa’, Rifdah Yuri Petrorima Selva Putri Dwi Oktarina