ANALISIS BIAYA SATUAN (UNIT COST) PELAYANAN MEDIK GIGI DASAR DENGAN METODE ACTIVITY BASED COSTING (SYSTEMATIC REVIEW)

SYAFITRI, MSY. RANI and Awalia, Hema and Palingga, Indah Fasha (2022) ANALISIS BIAYA SATUAN (UNIT COST) PELAYANAN MEDIK GIGI DASAR DENGAN METODE ACTIVITY BASED COSTING (SYSTEMATIC REVIEW). Undergraduate thesis, Sriwijaya University.

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Abstract

Background: The percentage of Indonesian who receives treatment from dental health service facilities according to Riskesdas 2018 is only 10.2%. Factors related to the utilization of dental health services are tariff and service quality. High tariff makes difficult access of health services while low tariff reduces the health services quality. Health services tariff is calculated based on unit cost components using the Activity Based Costing method. The purpose of this study is to analyse unit cost of basic dental services using the Activity Based Costing method. Methods: This research is a systematic review and synthesized qualitatively. Results: This study examines six cross-sectional journals and case reports obtained from the Google Scholar database. The journals obtained discuss the calculation of unit costs using the Activity Based Costing method and its comparison to the tariff set by health facilities. Conclusion: There is a difference between unit costs and services tariff where the unit cost nominal for basic dental health services is higher than the tariff set by most of health facilities in Indonesia. Keywords: unit cost, tariff, basic dental health services

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Biaya Satuan, Pelayanan Medik Gigi Dasar, Activity Based Costing
Subjects:	R Medicine > RK Dentistry > RK60.7-60.8 Preventive dentistry
Divisions:	04-Faculty of Medicine > 12201-Dentistry (S1)
Depositing User:	Msy. Rani Syafitri
Date Deposited:	31 May 2022 04:41
Last Modified:	31 May 2022 04:41
URI:	http://repository.unsri.ac.id/id/eprint/71027

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