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All Journal MKGK (Majalah Kedokteran Gigi Klinik) (Clinical Dental Journal) UGM Insisiva Dental Journal : Majalah Kedokteran Gigi Insisiva Andalas Dental Journal
Kosno Suprianto
Departemen Periodontologi, Fakultas Kedokteran Gigi, Universitas Andalas, Padang
Dentistry Health Professions

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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.
The Effect of Cassava Starch and Modified Cassava Starch on Dimension Stability of Alginate Impression Vinny Puti Belia; Aria Fransiska; Kosno Suprianto
Insisiva Dental Journal: Majalah Kedokteran Gigi Insisiva Vol. 13 No. 1 (2024): May
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/di.v13i1.20797

Abstract

Alginate is the most common impression material in dentistry. Alginate is a water-based material and thus has a lack of dimensional stability due to imbibition and syneresis. Dimensional changes in alginate can cause the impression to be less accurate. Dimensional changes can be resolved by modifying alginate, one of which is by adding cassava starch and modified cassava starch. This study aims to determine the effect of adding cassava starch and modified cassava starch on changes in the stability of alginate impression. This research was conducted in an experimental laboratory with a post-test-only control group design and 30 samples. The research was conducted by observing dimensional changes of pure alginate, alginate with 40% cassava starch, and alginate with 40% modified cassava starch at 0 minutes and 30 minutes of impression filling. The smallest dimensional change occurs in alginate with the addition of modified cassava starch 40%; as a result of 0.342% followed by alginate with the addition of natural cassava starch 40%; as a result of 0.592% and pure alginate with the largest dimensional change of as a result 0.85%. The One Way Anova test showed significant differences from the dimensional changes of pure alginate, alginate with 40% cassava starch, and alginate with 40% modified cassava starch. Alginate with the addition of 40% modified cassava starch is more stable than alginate with the addition of 40% cassava starch and pure alginate.
Co-Authors Adhitya Oktapraja Almurdi Almurdi Amani Nabila Fitri Andani Eka Putra Annisa Syifa Fauzia Aria Fransiska Cytha Nilam Febrian Febrian Feby Resicha Hidayati Hidayati Hidayati Hidayati Ingrid Panbara Kuswardani Susari Putri Lendrawati Lendrawati Murniwati Murniwati Nurul Khairiyah Putri Ovieza Maizar Raissa Febrina Ratu Amelia Salsabila, Unik Hanifah Sarah Nabila Wiguna Siti Rahmadita Tika Fauzara Ikhsan Vinny Puti Belia Yustini Allioes