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Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut Rika Irma Yanti; Febrian Febrian; Desy Purnama Sari
Andalas Dental Journal Vol 7 No 2 (2019): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.161 KB) | DOI: 10.25077/adj.v7i2.141

Abstract

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.
Perbandingan tingkat kepuasan pasien Jaminan Kesehatan Nasional (JKN) di Puskesmas Andalas dan Klinik Simpang Anduring kota Padang Muthia Larasati; Rima Semiarty; Febrian Febrian
Andalas Dental Journal Vol 9 No 2 (2021): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.173 KB) | DOI: 10.25077/adj.v9i2.182

Abstract

JKN is a program implemented through Indonesian government policy to ensure the health. One of the targets in the development of JKN is patient satisfaction. In JKN system, there are high rise of health service. The primary health service starts from FKTP. Puskesmas Andalas and Simpang Anduring Clinic is a FKTP who collaborated with BPJS Kesehatan. In a structure service of JKN, consist of three services. There is primary service, secondary service and tertiary service. Oral health service included primary service. The purpose of this research to know the description of satisfaction JKN patient of service dental care in Puskesmas Andalas and Simpang Anduring Clinic, Padang. The size of the sample is 210 respondents using a consecutive sampling technique. The Result of this research showed reliability, responsiveness, assurance, empathy and tangibles in Puskesmas Andalas and Simpang Anduring Clinic still not good seen form 5 dimensions of quality service. The conclusion is seen from 5 dimensions of quality service, Puskesmas Andalas and Simpang Anduring Clinic still not got enough in providing services. Viewed by comparison betweetn Puskesmas Andalas and Simpang Anduring Clinic, satisfied of JKN patients in Puskesmas Andalas is higher than Simpang Anduring Clinic.
Hubungan Sosialisasi Program Jaminan Kesehatan Nasional Terhadap Pengetahuan Hak Peserta BPJS Kesehatan di Puskesmas Kota Padang Dimas Gusrizal; Febrian Febrian; Aria Fransiska
Andalas Dental Journal Vol 8 No 1 (2020): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.87 KB) | DOI: 10.25077/adj.v8i1.198

Abstract

The socialization about the right of participation has been carried out by BPJS Health to the community at the puskesmas. There are 4 stages in socialization, namely the stages of sensitization, publicity, education, and motivation. The government has determined that all Indonesian citizens must become BPJS Health participants, but socialization to the community is still not optimal, causing many BPJS participants who do not know about their membership rights. The purpose of this study was to find out how the socialization process of the JKN program relates to the knowledge of the rights of BPJS Health participants. The Method of the research is an observational analytic study with a cross-sectional approach. The number of samples is 106 respondents with consecutive sampling techniques. Data were analyzed by Chi-Square test with a p-value <0.05. The results of this study indicate that each stage of socialization is not optimal and results in low knowledge of BPJS Kesehatan participants. The Conclusion is a relationship between the socialization of the National Health Insurance program on the knowledge of the rights of BPJS Health participants at the Padang City Health Center.
Meningkatkan Kemampuan Berpikir Kritis melalui Alat Peraga Pilogma pada Materi Logika Matematika Lia Tuti Alawiah; Desi Rahmatina; Febrian Febrian
Jurnal Gantang Vol 3 No 1 (2018): Pembelajaran dan Media Pembelajaran Matematika yang Inovatif
Publisher : Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.48 KB) | DOI: 10.31629/jg.v3i1.384

Abstract

The purpose of this study is to find out how to improve students' critical thinking skills by using props Pilogma on the material of truth value of compound logic mathematical statements. This research is a Classroom Action Research. This qualitative research was conducted by using 2 cycles and each cycle contained 2 class meetings. Researchers used observation techniques, documentation, interviews, and tests to obtain data. Data analysis techniques through the data reduction phase, data presentation and conclusion drawing and verification and triangulation of data. The subject of this research is class X of SMA Muhammadiyah Tanjungpinang. The object of research is to improve students' critical thinking ability which can be seen through test result at the end of cycle I and II and observation, documentation and interview. The results showed that students' critical thinking ability can be improved through the use of props Pilogma in learning Mathematics Logic material. Keywords: mathematical logic, critical thinking skills, props Pilogma
FUNGSI BADAN PENGAWAS PEMILIHAN UMUM DALAM PENGAWASAN TAHAPAN KAMPANYE PEMILIHAN KEPALA DAERAH TAHUN 2020 DI KABUPATEN OGAN ILIR Doris Apriyanti; Febrian Febrian
Lex LATA Volume 4 Nomor 1, Maret 2022
Publisher : Fakultas Hukum Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/lexl.v4i1.1428

Abstract

Kondisi faktual yang terjadi di Bawaslu Kabupaten Ogan Ilir dalam pengawasan tahapan kampanye Pilkada 2020 hanya merujuk pada Surat Edaran Nomor 0410/K.Bawaslu/HK.05/XI/2019, kasus diskualifikasi pasangan calon Pilkada 2020 di Kabupaten Ogan Ilir dan terbitnya Putusan Mahkamah Kontstitusi Nomor 48/PUU-XVII/2019. Berdasarkan latar belakang tersebut, maka isu hukum yang akan dibahas dalam tesis ini adalah sebagai berikut Apakah pelaksanaan fungsi Badan Pengawas Pemilihan Umum dalam pengawasan tahapan kampanye aturan hukumnya sudah dilakukan secara optimal pada Pemilihan Kepala Daerah Tahun 2020 di Kabupaten Ogan Ilir, Apa faktor hukum yang menjadi penghambat Badan Pengawas Pemilihan Umum dalam melaksanakan fungsi pengawasan tahapan kampanye Pemilihan Kepala Daerah Tahun 2020 di Kabupaten Ogan Ilir, Apa implikasi hukum fungsi pengawasan tahapan kampanye dengan diterbitkannya Putusan Mahkamah Konstitusi Nomor 48/PUU-XVII/2019 terhadap lembaga Bawaslu Kabupaten/Kota. Metode penelitian yang digunakan normatif yang bertujuan menjawab isu hukum secara holistik dan sistematis.Teknik penelitian dengan pengumpulan bahan hukum dan teknik penarikan kesimpulan logika berpikir deduktif.Dari hasil penelitian, diperoleh kesimpulan bahwa Pelaksanaan fungsi Bawaslu dalam pengawasan tahapan kampanye Pilkada Tahun 2020 di Kabupaten Ogan Ilir telah diatur secara optimal sesuai dengan peraturan perundang-undangan yang berlaku. Pelaksanaan dilakukan dengan cara memetakan pengawasan tahapan dan sub tahapan, kerawanan dalam tahapan kampanye, perencanaan pengawasan tahapan kampanye, dan pengawasan dalam upaya pencegahan pelanggaran dengan memberikan himbauan dan instruksi.Faktor hukum yang menghambat adanya regulasi yang diterbitkan oleh KPU tidak tercantum secara jelas, detail dan spesifik antara lain  PKPU Nomor 11 Tahun 2020 Pasal 26 ayat (2), Pasal 29 ayat (1), PKPU Nomor 4 Tahun 2017 Pasal 38 ayat (1), Pasal 40 ayat (1) serta PKPU Nomor 13 Tahun 2020 Pasal  57 huruf g, Pasal 88 C dan Pasal 58 huruf b dan huruf c.Implikasi dari adanya Putusan Mahkamah Konstitusi Nomor 48 PUU-XVII/2019 terhadap lembaga Bawaslu Kabupaten/Kota adalah pembentukan kelembagaannya melalui proses seleksi oleh Tim Seleksi yang dibentuk oleh Bawaslu Republik Indonesia, dengan masa jabatan 5 (lima) tahun, komposisi beranggotakan 5 (lima) atau  3 (tiga) orang sesuai dengan tipe luas wilayah kabupaten/kota. Perubahan nomenklatur dari Panwas menjadi Bawaslu Kabupaten/Kota yang mempunyai kekuatan hukum tetap bersifat permanen, dengan adanya perubahan nama tersebut meningkatkan legalitas sehingga terbitlah Perbawaslu Nomor 3 Tahun 2020.
Perhitungan Unit Cost Pelayanan Kesehatan Gigi di Klinik Sehat Gajah Mada Kota Padang dengan Metode Activity Based Costing pada Era Jaminan Kesehatan Nasional Annisa Syifa Fauzia; Febrian Febrian; Kosno Suprianto
Andalas Dental Journal Vol 11 No 1 (2023): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/adj.v11i1.243

Abstract

Latar Belakang : Ketetapan pemerintah mengenai tarif kapitasi pada pelayanan kesehatan gigi di Fasilitas Kesehatan Tingkat Pertama (FKTP), salah satunya adalah klinik pratama dianggap masih belum sesuai untuk dokter gigi. Hal ini bisa menyebabkan terjadinya penurunan terhadap mutu pelayanan kesehatan gigi, oleh sebab itu dibutuhkan perhitungan ulang mengenai tarif kapitasi. Unit cost adalah salah satu indikator yang dibutuhkan dalam menghitung tarif kapitasi. Perhitungan unit cost dapat dilakukan dengan metode Activity Based Costing (ABC) yang saat ini dianggap sebagai metode yang paling akurat. Metode : Jenis penelitian ini adalah penelitian deskriptif kuantitatif menggunakan metode Activity Based Costing (ABC) dengan perhitungan matematika. Hasil : Hasil penelitian ini menunjukkan bahwa terdapat 7 pelayanan kesehatan gigi di Klinik Sehat Gajah Mada Kota Padang tahun 2019 dan unit cost untuk pelayanan masing-masing adalah konsultasi Rp.43.126, pencabutan gigi permanen Rp.82.859, pencabutan gigi sulung Rp.50.181, penambalan resin komposit Rp.108.095, penambalan GIC Rp.97.697, scalling Rp.71.850 dan premedikasi Rp.49.281. Kesimpulan : Unit cost untuk pelayanan kesehatan gigi di Klinik Sehat Gajah Mada Kota Padang yang paling besar adalah pelayanan penambalan resin komposit dan yang paling rendah adalah pelayanan konsultasi. Rata-rata unit cost pelayanan kesehatan gigi di Klinik Sehat Gajah Mada Kota Padang adalah Rp.71.870. Biaya yang terbesar di unit produksi adalah biaya biaya gaji pegawai.
Unit Cost Perawatan Gigi di Klinik Fanisa Kota Pariaman dengan Metode Activity Based Costing Hidayati Hidayati; Febrian Febrian; Lendrawati Lendrawati; Kosno Suprianto
Andalas Dental Journal Vol 11 No 2 (2023): Andalas Dental Journal
Publisher : Faculty of Dentistry Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/adj.v11i2.260

Abstract

Objective: To find out unit cost of dental health service in Pariaman City Fanisa Clinic using the Activity Based Costing method in era of national health insurance. Method : This research was a quantitative descriptive study that used was Activity Based Costing (ABC) used mathematical calculations. Results : The results of this study indicated there was 8 dental health service in Fanisa Clinic in Pariaman City in 2018 and the unit cost for each service was consultation Rp.55.945, permanent tooth extraction Rp.127.825, extraction of deciduous teeth Rp.79.311, composit resin patching Rp.156.384, GIC patching Rp.145.843, scalling Rp.131.358, premedication Rp.61.291 and pulp capping Rp.107.729. Conclusion: The highest unit cost for dental health services at the Fanisa Clinic in Pariaman City was composite resin patching service and the lowest was consulting services. The average unit cost of dental health services at the Fanisa Clinic in Pariaman City was Rp.108.211. The biggest cost in the production unit was the cost of employee salary.
Adat Law as a Foundation for Advancing Indonesian Agrarian Law to Maximise Societal Welfare Firman Muntaqo; Febrian Febrian; Alip Dian Pratama
Sriwijaya Law Review Volume 8 Issue 2, July 2024
Publisher : Faculty of Law, Sriwijaya University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/slrev.Vol8.Iss2.3710.pp376-392

Abstract

The evolution of agrarian law in Indonesia, particularly land law, must adhere to the constitutional mandate of promoting the welfare of the populace. This subject is compelling because existing studies predominantly address the legal-formal dimensions of customary land law without adequately examining its practical implications for public welfare. This research investigates whether the development of Indonesian land law is in accordance with the Agrarian Law and explores how to formulate legal frameworks that mitigate land disputes and conflicts related to the utilisation of Ulayat Land for development purposes. The objective is to present alternative recommendations for resolving national agrarian law issues, often diverging from constitutional directives. Employing a normative research method, this study draws on both legal and non-legal materials through philosophical, legislative, historical, conceptual, comparative, and futuristic lenses. The findings reveal that the current development of national agrarian law does not fully align with the Agrarian Law's mandate to enhance the welfare of the Indonesian people. Therefore, this research offers alternative legislative methods aimed at producing agrarian legal instruments that more effectively promote the prosperity of the Indonesian population.
ANALISIS PENGESAMPINGAN ASAS LEX SPECIALIS DEROGAT LEGI GENERALI PERKARA PENCABULAN ANAK YANG PINGSAN Wulan Octa Sari; Febrian Febrian
Lex LATA Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Hukum Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/lexl.v6i1.2936

Abstract

Dalam menjatuhkan putusan terhadap Anak pelaku tindak pidana pencabulan terhadap anak menurut Putusan Pengadilan Negeri Prabumulih Nomor 10/Pid.SusAnak/2019/PN.Pbm adalah karena ketentuan Pasal 290 ke-1 KUHP mengandung unsur “orang itu pingsan/tidak berdaya” sedangkan khususnya ketentuan Pasal 76E juncto Pasal 82 ayat (1) Undang-Undang tentang Perlindungan Anak (UUPA) tidak mengandung unsur tersebut. Artinya, Hakim telah mengesampingkan asas lex specialis derogate legi generali. Penelitian ini adalah penelitian hukum normatif dengan sumber bahan hukum dari data sekunder yang diperoleh dari studi kepustakaan, dengan teknik penarikan kesimpulan secara induktif. Hasil penelitian ini menunjukkan bahwa, akibat hukum yang timbul apabila Hakim memutus Anak dengan mengesampingkan asas lex specialis derogate legi generali adalah ketidakadilan bagi Anak Korban karena Anak dipidana lebih ringan menurut KUHP dibandingkan yang diancam menurut UUPA, serta potensi adanya penjatuhan pidana yang lebih ringan bagi pelaku dalam perkara lain apabila Hakim menafsirkan terdapat kekosongan hukum pengaturan ancaman pidana dalam UUPA mengenai unsur “(Anak Korban) pingsan/tidak berdaya”. Putusan Hakim yang seharusnya di masa mendatang adalah melalui alternatif penjatuhan pidana seberatberatnya menurut ketentuan Pasal 290 ke-2 atau ke-3 KUHP atau Pasal 76E juncto Pasal 82 ayat (1) UUPA karena ketiganya mengatur ancaman pidana apabila korban adalah anak walaupun ketiganya pula tidak mengandung unsur “(Anak Korban) pingsan/tidak berdaya”. Tetapi, unsur ini tidak perlu dibuktikan lebih jauh karena dengan fakta adanya atau terdapatnya Anak Korban dan adanya pengaduan dari orang tua ke pihak Kepolisian dan pengakuan Anak Korban yang tidak menerima perlakuan pencabulan terhadap dirinya, maka sudah terpenuhilah unsur-unsur tindak pidana pencabulan dalam KUHP dan UUPA
Pengaruh Analisa Uang Beredar Dan Nilai Waktu Uang Terhadap Keputusan Investasi Surat Berharga Febrian Febrian; Sumriyah Sumriyah
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 1 No. 2 (2023): Juni : Jurnal Publikasi Ilmu Hukum
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v1i2.586

Abstract

The development of the era of economic and financial digitalization is developing so rapidly, that the purpose of this writing is to find out how the relationship between the time value of the rupiah influences over time. In addition, of course, the development of the era of economic and financial digitalization has had an impact on Indonesia's progress. Often companies have confusion in investing in securities, in this article the author wants to further discuss the role of the money supply and the time value of money in investing in securities. Of course, in making an investment decision, a company must carry out financial analysis related to stocks, bonds and capital markets. The method used is qualitative by collecting, analyzing and processing data from accurate and reliable sources such as books, journals and government websites. The results of this study indicate that by analyzing the money supply and the time value of money, it will influence companies in making investment decisions on securities using fundamental analysis.