The purpose of this study was to evaluate the determination of the cost of
services on dental caries dental retention in dental hygiene RSU ‘Aisyiyah
Purworejo. It is expected that the benefits will be helpful and useful for the
Hospital in determining the cost of the service of patching on dental caries. What is
done with the approach of an object of research observed intensively and deeply,
so that obtained a complete picture of the object of research and problems related
to the object of research. Data analysis methods used to analyze problems using
descriptive analysis, namely evaluating the determination of cost of goods
principal with a full costing approach. Full costing is the determination of the cost
of production / service which takes into account all the elements of production /
service costs into the cost of goods / services, which consists of raw material costs,
direct labor costs and overhead costs of both variable and fixed behavior. The
calculation of the cost of services with materials A (FUJI IX ART) and materials B
(FUJI IX ART GP) as a different handling control.
From the analysis of calculation of Dentin Caries handling conducted by the
writer can be obtained profit for hospital equal to 21,5% using material of Fuji IX
ART GP 15gr and 22% from material of Fuji IX ART 5 gr. The use of Fuji IX ART
provides more benefits of 0.5% than FUJI IX ART GP. But on the material Fuji IX
ART 5 gr only able to do patient dental panambalan 35 times, while in other
materials Fuji IX ART GP 15 gr can do its job up to 71 times dental fillings. If you
want the ability to produce the same or equivalent fillings 71 times, the Fuji IX
ART material needs to purchase 2 pieces of Fuji IX ART totaling 10 grams, then
the price is Rp 670.000, – (Rp 335,500, – x 2).
Keyword: karies dentin, fees, cost of goods and full costing