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All Journal Jurnal Ilmiah Mahasiswa FEB Journal Of Syiah Kuala Dentistry Society Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya
SUCI RAHMASARI
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Arts Dentistry Education Health Professions Languange, Linguistic, Communication & Media

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Journal : Journal Of Syiah Kuala Dentistry Society

 1 
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

Abstract

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

Abstract

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
Co-Authors Didin Kustantiningtyastuti Febrian Febrian Fildzah Nurul Fajrin Reno Wiska Wulandari Riska Ananda PRATIWI Safira FAJRIATI Tri Hapsari Wulandani Liza Putri Yurniwati Yurniwati