Artikel Ilmiah : I1A018088 a.n. APRILIDDA EARLY PUTRINDA SUHARYADI
| NIM | I1A018088 |
|---|---|
| Namamhs | APRILIDDA EARLY PUTRINDA SUHARYADI |
| Judul Artikel | ANALISIS PENENTUAN TARIF PELAYANAN GIGI SPESIALISTIK PEDODONTIK DENGAN METODE FULL COST PRICING DI KLINIK BUNDA DENTAL CARE BEKASI |
| Abstrak (Bhs. Indonesia) | Latar Belakang: Pada era saat ini tingkat kompetitif semakin tinggi dalam sektor kesehatan. Penentuan tarif yang efektif merupakan hal yang sangat penting dalam meningkan kualitas pelayanan dan mencegah terjadinya distorsi biaya. Metode Actvity Based Costing adalah metode yang tepat dalam menentukan tarif pelayanan kesehatan. Penelitian ini bertujuan untuk mengetahui tarif dengan Full Cost Pricing untuk pelayanan spesialistik pedodontik di Klinik Bunda Dental Care Bekasi. Metodologi: Metode analisis data yang digunakan adalah desain penelitian deskriptif komparatif kuantitatif. Unit cost pelayanan gigi spesialistik pedodontik dihitung menggunakan metode Activity Based Costing kemudian menggunakan metode Full Cost Priving untuk menentukan tarif. Perhitungan dilakukan menggunakan Microsoft Excel.Hasil Penelitian: Hasil perhitungan menunjukan terdapat perbedaan antara tarif yang dihitung menggunakan metode Full Cost Pricing dengan tarif Klinik Bunda Dental Care saat ini. Perbedaan tarif berdasarkan analisis unit cost dengan metode Activity Based Costing memperoleh hasil yang lebih besar dibandingkan dengan tarif pelayanan spesialistik pedodontik Klinik Bunda Dental Care pada pelayanan konsultasi, ekstraksi anastesi topikal, ekstraksi anastesi filtrasi, tambalan composite, PSA open bor, PSA ganti obat, oral provilaksis dan pengisian GIC. Namun memperoleh hasil yang lebih kecil pada tarif tindakan tambalan GIC. Tarif yang dihitung sudah dijumlahkan dengan presentase jasa dokter sebesar 30%. Kesimpulan: Hasil perbandingan menunjukan terdapat perbedaan antara tarif yang dihitung menggunakan metode Full Cost Pricing dengan tarif Klinik Bunda Dental Care saat ini. |
| Abtrak (Bhs. Inggris) | Background: In today’s era, the health sector’s competitiveness is getting higher. Effective price calculations are fundamental to improving health care and preventing cost distortions. The activity-Based Costing method is appropriate in determining health service prices. This study aimed to calculate and determine the unit cost value of spesialistists pedodontic dental service at Bunda Dental Care Clinic. Methods: The method of data analysis used is a descriptive comparative quantitative research design. Unit cost was applied by Activity Based Costing method. The cost was calculated by using computerized Microsoft Excel analysis. Results: The calculation indicates that there are differences between price by using full-cost pricing and the current prices of Bunda Dental Clinic. The difference in price by using Full-Cost Pricing from unit cost by using Activity-Based Costing get higher results compared to Bunda Dental Care Clinic price at the consultation, extraction with topical anesthesia, extraction with filtration anesthesia, restoration with a composite, root canal treatment with open bor, root canal treatment with medicament change, oral prophylaxis, and the GIC filling. But the restoration with a GIC price using Activity Based Costing is lower than the current price of Bunda Dental Clinic. The price calculated has been added to the percentage of doctor services by 30%. Conclusion: The findings outline that there are differences between price by using Full-Cost Pricing and the current price of Bunda Dental Clinic. |
| Kata kunci | Pedodontik, Full Cost Pricing, Activity-Based Costing, Unit Cost, Tarif |
| Pembimbing 1 | Arif Kurniawan, S.KM, M.Kes |
| Pembimbing 2 | Dr.sc.hum. Budi Aji, S.KM, M.sc |
| Pembimbing 3 | |
| Tahun | 2022 |
| Jumlah Halaman | 11 |
| Tgl. Entri | 2022-02-24 09:04:00.137982 |