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PENGARUH PENGUNGKAPAN ATAS MANAJEMEN RISIKO PERUSAHAAN, MODAL INTELEKTUAL, DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN SUCI RAHMASARI
Jurnal Ilmiah Mahasiswa FEB Vol 7, No 2: Semester Genap 2018/2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

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. 
Beyond Awareness: Investigating the Disconnect Between Oral Health Knowledge and Caries Experience (DMF-T) in Indonesian Primary Schoolchildren Yona Ladyventini; Suci Rahmasari; Bobby
Open Access Indonesian Journal of Medical Reviews Vol. 5 No. 4 (2025): Open Access Indonesian Journal of Medical Reviews
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijmr.v5i4.727

Abstract

Dental caries remains a significant public health problem among Indonesian children, impacting their quality of life and development. While oral health knowledge is considered crucial for prevention, its direct impact on caries experience, particularly in specific Indonesian contexts, requires further investigation. This study aimed to assess the relationship between oral health knowledge and caries experience (DMF-T index) among grade 2 students at an Islamic Integrated Primary School in Indonesia. A cross-sectional study was conducted involving 85 second-grade students selected via purposive sampling. Oral health knowledge was assessed using a validated, structured questionnaire covering topics like tooth brushing importance, frequency, caries causes, and prevention. Caries experience was measured using the DMF-T (decayed, missing, filled teeth) index through clinical examinations performed by trained dental personnel. Data were analyzed using descriptive statistics and the Chi-square test to determine the association between knowledge level (categorized as low or sufficient) and DMF-T status (categorized as low, moderate, or high), with significance set at p<0.05. The study included 45 (52.9%) female and 40 (47.1%) male students. The majority of students (80%, n=68) demonstrated sufficient oral health knowledge, with a mean knowledge score of 5.52 (SD=1.52) on a scale of 1-7. Despite this, the prevalence of dental caries was high, with a mean DMF-T score of 7.92 (SD=5.11). Overall, 61.2% (n=52) of students were categorized as having high DMF-T status, 18.8% (n=16) had moderate DMF-T, and 20% (n=17) had low DMF-T. The Chi-square analysis revealed no statistically significant association between the level of oral health knowledge and DMF-T status (p=0.920). High DMF-T prevalence was observed in both the low knowledge group (58.8%) and the sufficient knowledge group (61.8%). In conclusion, this study highlighted a significant disconnect between oral health knowledge and actual caries experience among primary schoolchildren in this Indonesian setting. While most students possessed sufficient knowledge, the prevalence and severity of dental caries remained alarmingly high, and knowledge level was not significantly associated with DMF-T status. These findings underscore the inadequacy of knowledge-based interventions alone and emphasize the need for comprehensive, multifaceted oral health promotion programs that address behavioral, practical, and environmental factors to effectively combat dental caries in children.
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 Storytelling Versus Lecture Methods on Oral Health Knowledge in Children Aged 7–8 Years: A Quasi-Experimental Study Suci Rahmasari; Yona Ladyventini; Rahmi Khairan
Scientific Journal of Pediatrics Vol. 3 No. 2 (2025): Scientific Journal of Pediatrics
Publisher : Phlox Institute: Indonesian Medical Research Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59345/sjped.v3i2.251

Abstract

Introduction: Dental caries remains the most prevalent chronic disease in children worldwide, disproportionately affecting school-age populations in low- and middle-income countries. This quasi-experimental study evaluated the effectiveness of storytelling versus traditional lecture methods in improving oral health knowledge among children aged 7–8 years (mean age 7.4 ± 0.5 years) in Padang, Indonesia. Methods: A total of 110 children were enrolled and assigned to storytelling (n=55) and lecture (n=55) groups, with 108 children (54 per group) completing the study. Pre-test and post-test knowledge assessments were conducted using a validated 15-item questionnaire (Content Validity Index = 0.87, Cronbach’s α = 0.73). Results: The storytelling group demonstrated a significant mean score increase of +1.28 points (95% CI: 0.97–1.59, p < 0.001, Cohen’s d = 1.12), while the lecture group showed a non-significant gain of +0.35 points (95% CI: -0.13 to 0.83, p = 0.152, Cohen’s d = 0.22). Post-intervention, 83.3% of the storytelling group achieved “good” knowledge levels compared to 51.9% in the lecture group (OR = 4.66, 95% CI: 1.88–11.54, p < 0.001; NNT = 3.2). Children with lower baseline knowledge benefited most from storytelling (r = 0.51, p < 0.010). Children perceived storytelling as more enjoyable (92.6% vs 51.9%), easier to understand (88.9% vs 59.3%), and more motivating for oral hygiene practice (81.5% vs 50.0%). Conclusion: Storytelling was significantly more effective than lectures in enhancing oral health knowledge, particularly among children with limited baseline understanding, supporting its implementation as a school-based oral health promotion strategy.