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Jurnal Ilmiah Mahasiswa FEB Vol 7, No 2: Semester Genap 2018/2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan atas manajemen risiko perusahaan, modal intelektual, dan tanggungjawab sosial perusahaan terhadap nilai perusahaan.  Populasi  dalam  penelitian  ini  adalah  perusahaan  pertambangan  dan manufaktur yang terdaftar di BEI tahun 2014 – 2017, teknik pengambilan sampel dilakukan dengan  menggunakan  metode  proposive  sampling  dan  berdasarkam  kriteria  yang  telah ditentukan maka jumlah sampel diperoleh sebanyak 40 data perusahaan pertambangan dan manufaktur.  Data  penelitian  diambil  data  sekunder  yaitu  laporan  tahunan  dan  laporan keberlanjutan  perusahaan.  Pengujian  hipotesis  penelitian  menggunakan  teknik  analisis regresi berganda dengan aplikasi SPSS. Hasil penelitian menunjukan bahwa pengungkapan manajemen  risiko  perusahaan  berpengaruh  positif  terhadap  nilai  perusahaan, pengungkapan  modal  intelektual  berpengaruh  positif  terhadap  nilai  perusahaan,  dan pengungkapan  tanggung  jawab  sosial  perusahaan  berpengaruh  postif  terhadap  nilai perusahaan.  Berdasarkan  hasil  penelitian  ini  dapat  disimpulkan  bahwa  dengan diterapkannya  pengungkapan    atas  manajemen  risiko  perusahaan,  modal  intelektual, tanggung  jawab  sosial  perusahaan  oleh  suatu  perusahaan  dapat  meningkatkan  nilai perusahaan tersebut. Kata  Kunci:  Pengungkapan  Manajemen  Risiko  Perusahaan,  Pengungkapan  Modal Intelektual, Pengungkapan Tanggung Jawab Sosial Perusahaan, Nilai Perusahaan. 
Unit cost analysis using the activity-based costing method at the dental and oral clinic, the oral and dental hospital of Andalas University, Indonesia Suci RAHMASARI; Yurniwati YURNIWATI; Febrian FEBRIAN
Journal of Syiah Kuala Dentistry Society Vol 7, No 1 (2022): Juni 2022
Publisher : Dentistry Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jds.v7i1.27252


The assurance of hospital fee service (unit cost) is still calculated using conventional methods. Themethod is inappropriate because it produces inaccurate rates, providing distorted cost information, either undercosting or over costing, which results in errors in decision making and organizational continuity. Efforts to reducedistortion due to the use of this conventional method is to use a new approach that uses an activity basis, namely,Activity Based Costing, which can accurately measure the costs that come out of each activity to produce the correctrate for each type of service action in hospital. The study aims to analyze unit cost calculations using the activitybasedcostingmethodtosetnewratesandtoexplainpolicyproceduresforthelatestratesframeworkatthedentalandoral clinic of RSGM FKG UNAND. The type of research used is descriptive research with a mixed methodapproach that combines quantitative and qualitative methods. The goal is that data used in mixed method researchwill be more comprehensive, valid, reliable, and objective. The mathematical calculations, the quantitative methodcalculates unit cost with the activity-based costing method. The qualitative method analyzes information about feesetting procedures by conducting in-depth interviews. The quantitative research results obtained the unit cost valuefor services with the most visits, including composite fillings and IDR. 157.099.78, scaling is IDR.134,162.95, and rootcanal treatment is IDR.167,815.94. Results of qualitative research through in-depth interviews obtained that insetting the new rates through the structural levels that apply at Andalas University. The recent rate decisions at thedental and oral polyclinic services of RSGM FKG UNAND are in the discussion stage of the rectorate leadership.The new rates are based on unit cost calculations using the activity-based costing method plus a margin or expectedprofit.KEYWORDS: Activity-based costing, unit cost, rates, policy rates
Effectiveness of online education about actions of 3G motions to maintain children's oral health in the new normality era of the COVİD-19 Pandemic Reno Wiska WULANDARI; Didin KUSTANTININGTYASTUTI; Suci RAHMASARI; Wulandani Liza PUTRI; Fildzah Nurul FAJRIN; Riska Ananda PRATIWI; Safira FAJRIATI
Journal of Syiah Kuala Dentistry Society Vol 7, No 1 (2022): Juni 2022
Publisher : Dentistry Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jds.v7i1.27248


The actions of 3G are three motions to maintain oral health: brushing teeth, using mouthwash, andchanging the toothbrush once in 3 months. People have to brush their teeth twice a day in the morning and nightbefore sleeping, using mouthwash, and evolving their toothbrush once in 3 months is the third movement of 3G.These actions can clean teeth from bacteria and viruses. This study aims at analyzing the effectiveness of onlineeducation about the actions of 3G to maintain oral health during the COVID-19 Pandemic. This research is a crosssectionalanalytical study with data collection using a questionnaire conducted online through an electronicquestionnaire form held on June 17, 2021. Respondents in this study were 52 fourth-grade SD Kartika 1-11 Padangstudents selected by purposive sampling technique. The research data were processed with SPSS statistical software.This study reveals education about 3 G increase the knowledge of children about the importance of brushing teeth,using mouthwash, and changing toothbrush once in 3 months, besides the low effectiveness of online educationabout 3 G. This study concludes that online education was not effective to increase respondent's knowledge aboutactions of 3 G to maintain oral health during the Covid 19 pandemic.KEYWORDS: Oral health education, toothbrush, mouthwash, 3G, COVID-19 virus
Jenis Gaya Bahasa Dan Majas Yang Berbeda Dalam Lagu Suci Rahmasari; Tri Hapsari
Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Vol. 1 No. 3 (2023): Agustus: Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/semantik.v1i3.17


In this scientific journal we discuss Isyana Sarasvati's Lexicon Album, especially the song entitled "LEXICON". It is no longer strange for this one singer whose name is Isyana Sarasvati, she was born in Bandung, May 2, 1993. At the age of 16, Isyana received an educational scholarship at the Nanyang Academy of Fine Arts Singapore in the field of music performance. In 2011, at the age of 18, he began appearing at the Asia Pacific Festival music event. He continued his study journey in 2013 and graduated with a diploma, and he immediately received an educational scholarship at the Royal College of Music, England.