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Mualimin, Jaya
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Religion Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing

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Penerapan Metode Double Distribution Dalam Penetapan Tarif Pelayanan Poli Gigi Di RS LNG Badak Bontang Suhargiati, Atik; K, Iriyani; Ningsih, Riyan; Mualimin, Jaya; Adrianto, Ratno; Bakhtiar, Rahmat
Jurnal Ners Vol. 9 No. 4 (2025): OKTOBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i4.48462

Abstract

Penetapan tarif layanan kesehatan yang tidak berbasis perhitungan biaya nyata dapat menyebabkan kerugian bagi rumah sakit atau membatasi akses masyarakat terhadap layanan. Di RS LNG Badak Bontang, tarif layanan Poli Gigi selama ini ditetapkan berdasarkan estimasi dan perbandingan dengan rumah sakit lain, bukan dari analisis biaya aktual. Penelitian ini bertujuan untuk menganalisis struktur biaya dan menghitung unit cost layanan Poli Gigi sebagai dasar penetapan tarif yang lebih rasional dan berkelanjutan. Metode yang digunakan metode deskriptif kuantitatif dengan pendekatan double distribution, menyesuaikan dengan keterbatasan data klinis yang tersedia. Hasil penelitian menunjukkan bahwa Total biaya operasional Poli Gigi mencapai Rp14,4 miliar, dengan 62,9% berupa biaya semi-variabel, didominasi gaji pegawai. Biaya tetap hanya 4,7%, dan variabel 32,5%, sebagian besar tercatat sebagai “operasional lainnya,” menunjukkan kelemahan pencatatan biaya rinci. Konsultasi dan asuhan keperawatan menyerap biaya besar karena volumenya tinggi, sementara tindakan seperti Pulp Capping memiliki unit cost tertinggi dan berisiko merugi. Hasil ini menunjukkan bahwa sebagian besar layanan masih menguntungkan dengan tarif internal (CRR >100%), namun berisiko rugi jika mengacu pada tarif lama sehingga RS memerlukan penyesuaian tarif berbasis biaya riil dan peningkatan efisiensi agar layanan berkelanjutan.
DIGITAL MARKETING, CYBERCRIME, AND ISLAMIC BUSINESS ETHICS A CASE STUDY IN INDONESIA Rizky, Farid Al; Mualimin, Jaya; Nurhasanah, Siti
AB-JOIEC: Al-Bahjah Journal of Islamic Economics Vol. 1 No. 2 (2023): AB-JOIEC
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61553/abjoiec.v1i2.68

Abstract

This study aims to explore digital marketing in-depth, and cybercrime in the business sector in Indonesia. This study investigates the important contribution of Islamic business ethics in anticipating cybercrimes in the digital economy in Indonesia. The impact of digital marketing and cybercrime incidents on the business sector needs to be investigated further in order to minimize the occurrence of cybercrime, such as in e-Commerce Shopee, Tokopedia and some of them by using a qualitative approach and case studies. One of the triggers for incidents of cybercrime is due to the use of digital marketing which has now gone global, but self-awareness is weak so it is necessary to internalize the values of Islamic business ethics in order to prevent it from within oneself. This study focuses on the economic and business sectors so that the findings can be generalized to other sectors. Then, a descriptive analysis study was used to explore case by case to help categorize research findings. Awareness of information and communication technology security has received less attention due to the proliferation of digital technology innovations which have implications for cybercrimes in the economic and business sectors. Therefore, it is important for business people (users, consumers, and society) to realize that business ethical values are very important in achieving success, not just materially but non-materially. This study describes in depth the benefits of digital marketing on the one hand, and on the other hand the negative impact that results in cybercrime. This study also raises awareness among business people about the importance of Islamic business ethics in the economic and business sectors.
Co-Authors Adrianto, Ratno Bakhtiar, Rahmat Iriyani K Riyan Ningsih Rizky, Farid Al Siti Nurhasanah Suhargiati, Atik