JRSSEM 2022, Vol. 02 No. 2, 230 – 241
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI: 10.36418/jrssem.v2i02.274 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING
IN THE SUSTAINABLE DEVELOPMENT GOALS DURING
THE COVID-19 PANDEMIC YARSI DENTAL AND ORAL
HOSPITAL
Yanuar Ramadan
1
Kemas Dedy Kusdianto
2
Santy Wijaya
3
Dian Wirdiansyah
4
Franki Slamet
5
1,2,3,4,5
Master of Accounting, Faculty of Economics and Business, Esa University of Jakarta,
Indonesia
Email: yanuar.ramadhan@esaunggul.ac.id; kemas.dedy@gmail.com;
wijayasiska147@gmail.com; wirdiansyah_75@yahoo.com; frankif92@gmail.com
Submitted: 03 September 2022 Revised: 15 September 2022 Accepted: 25 September 2022
Abstract: This study aims to determine the application of Sustainable Development Goals
(SDGs) in the Field of Health and Education to pursue a profession in dentistry at YARSI Dental
and Oral Hospital. The method used in this study is the literature review method. The data
collection technique uses purposive sampling with a total of 3 (three) people with data
collection used through observation, interviews and documentation, then analyzed using the
data reduction stage, data presentation and drawing conclusions. The results of this study
indicate that the Implementation of Sustainable Development Goals (SDGs) in the Field of
Health and Education. This research can enrich the empirical analysis of the relationship
between health in hospitals and educational indicators as the basis for policy making that
supports the achievement of Sustainable Development Goals. In addition to the problems that
until now have occurred a lot in the fields of health and education, in the future, it is hoped
that it will be able to change the concept of change that is much better and directed so as to
produce complete services and quality education for every hospital, especially hospitals with
health and education services.
Keywords: Strategic Management Accounting, Sustainable Development Goals (SDGs).
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INTRODUCTION
The Sustainable Development
Program (SDGs) is a global commitment
that has been agreed upon by leaders in
the world, including Indonesia. The SDGs
are a continuation of the implementation of
the Millennium Development Goals
(MDGs). According to BAPPENAS, the SDGs
focus on efforts to prosper the world
community with 17 goals that have been
set, including: (1) No Poverty; (2) No
Hunger; (3) Healthy and Prosperous Life; (4)
Quality Education; (5) Gender Equality; (6)
Clean Water and Proper Sanitation; (7)
Clean and Affordable Energy; (8) Decent
Work and Economic Growth; (9) Industry,
Innovation and Infrastructure; (10) Reduced
inequality; (11) Sustainable Cities and
Settlements; (12) Responsible
Consumption and Production; (13)
Handling Climate Change; (4) Ocean
Ecosystems; (15) Mainland Economy; (16)
Peace, Justice and Resilient Institutions; (17)
Partnerships to Achieve Goals.
At the beginning of 2020, the whole
world experienced changes in lifestyle and
had an impact on the global economy due
to the Covid-19 Virus. Covid-19 case was
first discovered in Indonesia on March 2,
2020. In order to reduce the spread of the
Covid-19 virus, the Government of
Indonesia issued a policy to limit
community mobility by imposing Large-
Scale Social Restrictions (PSBB) and the
Implementation of Community Activity
Restrictions (PPKM). In addition, the
Government of Indonesia provides
hospitals and other facilities to
accommodate Covid-19 patients, as well as
issuing vaccination policies in stages, such
as phase 1 vaccines, phase 2 vaccines and
booster vaccines.
Economic conditions during the Covid-
19 pandemic experienced uncertainty,
several companies implemented a work
from home (WFH) system to reduce the
burden of operational costs by laying off
their employees. Company management is
required to innovate to issue strategic
policies to carry out cost efficiency with the
aim of achieving competitive advantages
over its competitors without compromising
the quality and service provided to
consumers. The role of strategic
management accounting has become very
important in dealing with economic
conditions during the pandemic.
According to Huyen (2022), strategic
management accounting is an effective
system in providing strategic information
to help company managers make strategic
decisions to improve management
performance, grow competitive advantage
and reduce risks from the unit's business
environment. Strategic management
accounting can provide policy
recommendations for management to
maintain the sustainability of its business,
but the application of strategic
management accounting in the company
depends on internal and external factors of
the company. This research focuses on
hospitals as health services
232 | The Role of Strategic Management Accounting In The Sustainable Development Goals
During The Covid-19 Pandemic Yarsi Dental And Oral Hospital
Hospitals have different characteristics
from other business entities. In research
conducted by Mohammed, et al. (2019),
Strategic Management Accounting
Information and Performance of Private
Hospitals in Malaysia, shows that private
hospitals in Malaysia use strategic
management accounting to achieve
competitive advantage in the field of
healthcare. The provision of health facilities
in hospitals must be strategically planned
through long-term use planning and
requires considerable investment value.
Strategic management accounting will
provide recommendations to management
in making long-term investment decisions.
In its operational activities, the hospital
as a service unit in the health sector
produces medical and non-medical waste.
Research conducted by Husni, et al. (2022),
Analysis of the Application of
Environmental Accounting in Hospital X in
the Pandemic Period, explained that the
impact arising from the Covid-19 pandemic
has increased the amount of medical waste
and become a challenge for hospital
management in overcoming waste
treatment. Hospital waste treatment is
related to strategic management policies
that concern hospital operational costs.
Generally, the handling of solid waste
treatment produced by hospitals is
managed by a third party as a partner who
has been appointed by management.
Meanwhile, liquid waste is processed by
itself with a Wastewater Treatment Plant
(WWTP) which is supervised by agencies
related to the living environment.
After the Covid-19 pandemic, the
Indonesian Medical Education Institutions
Association (AIPKI) through the Head of the
Central AIPKI, Prof. Budu, will strive for
improvements and progress in improving
the quality of medical education. Some
hospitals have koas programs for medical
students who take professional programs.
During the pandemic, management
innovated and issued strategic policies in
improving the quality of medical education.
This study aims to identify the role of
strategic management accounting in the
Sustainable Development Program (SDGs)
during the Covid-19 Pandemic at the Yaris
Dental and Oral Hospital (RSGM). Of the 17
goals in the SDGs, researchers chose 2
goals, namely a Healthy and Prosperous
Life and Quality Education. The SDGs goals
in Healthy and Prosperous Life are in line
with the goals of the Indonesian State in the
1945 Constitution Article 28H paragraph 1
and in Quality Education in line with the
contents of the 1945 Constitution Article
28C paragraph 1.
MATERIALS AND METHODS
The type of research used in this
research is qualitative research with the
literature review method. According to
Sugiyono (2019: 18), qualitative research is
a type of research based on the philosophy
of postpositivism, used to examine natural
objects, placing researchers as key
instruments, data collection techniques are
carried out triangulation, data analysis is
inductive/deductive and research results
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emphasize understanding meaning and
constructing phenomena rather than
generalizations.
In collecting the data needed for the
study using interview techniques with
RSGM Yarsi. Researchers also collect
necessary secondary data such as standard
operating procedures relating to hospital
services and facilities, records of financial
statements relating to recognition of costs
for hospital waste treatment and other
information relating to innovations in the
field of Education.
According to Sugiyono (2019), data
analysis methods in qualitative research are
carried out at the time of data collection
and after completion of data collection in a
certain period. This technique performs
data collection with interviews, in this stage
the researcher analyzes the answers of the
interviewees.
.
RESULTS AND DISCUSSION
Dental and Oral Hospital Service Problems
(RSGM YARSI)
Problems in hospital services have
feasibility value, are strategic and urgent to
find a way out, and require analysis of
various dimensions where these are issues
that must be resolved as existing problems.
Looking at the current conditions, the
problem issues faced by the YARSI Dental
and Oral Hospital are:
A. Related Services at YARSI Dental and
Oral Hospital:
1) Regarding the quality of existing
health human resources that have not
fully supported the implementation of
health development, besides that safe,
useful, and quality medicinal resources
and health supplies have not been fully
available equally. The provision of
these means gradually needs to be
improved. One example is a patient
who has special needs and urgently
needs dental and oral care but they are
difficult to handle because of the
patient's psychic and mental well-
being.
2) Disposal of medical waste needs to be
given counseling or socialization to
patients, besides that there are still
some medical personnel and
management in the health sector who
do not know the symbol/label of waste
disposal/garbage. If this is not
understood together, what happens
will make patients and medical
personnel unable to optimize waste
according to categories and can even
cause the spread of preventing disease
transmission due to hospital waste.
3) Health management that is not
optimal, especially aspects of
development planning and budgeting
as well as aspects of implementing and
monitoring the evaluation of health
programs as well as the development
of science and technology in the fields
of health, health law, which need to be
improved in the era of decentralization
in order to create transparency and
accountability and the realization of
good governance
.
234 | The Role of Strategic Management Accounting In The Sustainable Development Goals
During The Covid-19 Pandemic Yarsi Dental And Oral Hospital
B. Related to the Education of the Dental
Profession at YARSI Dental and Oral
Hospital:
1) One of the problems that occur during
a pandemic in the world of
professional education in dentistry, is
the easy spread of the Covid 19 virus
because students are in direct contact
with patients so it is necessary There
are several ways that during field
practice they can avoid the spread of
the virus. Currently, there are not many
alternatives that have been done to be
able to avoid the spread of the Covid
19 virus. However, to reduce and
prevent the spread, koas students are
asked to do online in the teaching and
learning process by lecturers, but for
prakterk, it is still not done in full
during the pandemic.
2) Related to the cost of education in the
dental profession, a problem that until
now is very difficult to predict and
always changes to costs, namely
related to Unit Cost costs, where unit
costs are the basis for calculating the
basic cost of materials and tools to be
used in medical procedures. In RSGM
YARSI, the basic calculation of unit
costs uses the estimated cost of
purchasing materials and tools that
have been purchased and used in
several previous periods or the
Average technique.
The formula for calculating the unit
cost per action used:
- Fixed Cost + Variable Cost = Unit
Cost
- Variable Cost using the estimated cost
of purchasing materials and tools
From the formula above, it can be
seen that there is a variable cost where
the cost of this variable cannot be
predicted for its exact value, but
because the materials and tools used
have changed, especially the naivety
which is quite frequent and even
increases significantly enough so that
it will change all basic costs of unit
costs which will later affect changes in
the cost of education of each koas
student who is undergoing
professional education at RSGM YARSI.
This mentioned is also experienced by
other professional teaching hospitals.
Sustainable Development Goals
(SGDs) for
handling service problems and education
in the Medical Profession at YARSI Dental
and Oral Hospital
Sustainable Development Goals
(SGDs) under the auspices of the United
Nations carry out global development,
taking responsibility for the welfare of
society. The SDGs are used as a new
breakthrough in place of the
Millennium
Development Goals
(MDGs) in subsequent
development planning, especially the
continuing program of a just, peaceful, and
prosperous global change for the future of
the nation. In the health sector, MGDs have
been used, but have not had a major effect
on health problems themselves. Health
Development is based on Law Number 25
of 2014 concerning the National
Development Planning System, aimed at
increasing awareness, willingness, and
ability to live a healthy life for everyone, in
order to realize the highest degree of
health of citizens, as an investment in ba gi
development of human resources (Human
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Resources) that are socially and
economically productive.
Some of the improvements in
Sustainable Development Goals
(SDGs)
that need to be explained at RSGM YARSI
related to solving problems in the field of
Dental Professional Services and Education
are:
A. The dental and oral health services
related to SDGs are as follows:
1. Providing complete services in the form
of treatment or treatment without
pain/sedation.
Where this method has been used
in European and American countries.
Where this sedation is included in the
category of patients who need special
care including very anxious (
over
anxiety
), different (disabled), and high-
risk medical conditions (
medically
compromised
). Such patients are usually
more stressed compared to other
patients. This is due to dental treatment
using various dental instruments, a
relatively long time, causing pain, and
procedures that require patient
cooperation. In addition, there is a
special plan related to the dental care of
patients with special needs. Where it has
received special attention from dentists,
namely with the facilities of a special
dental care
unit. The treatment of these
patients is carried out by teams from
various dental and medical disciplines
such as the anesthesia department,
pediatric health sciences and internal
medicine. In addition, there are many
cases of children with
down syndrome
who come to YARSI Hospital to undergo
dental treatment.
2. Hospital Waste Treatment
The importance of the medical
waste treatment process in the form of
both organic and non-organic. Where
the purpose of waste treatment itself is
to prevent the transmission of diseases
due to hospital waste both to the
hospital environment itself and the
environment around the hospital,
hospital waste / waste can be handled
properly and the quality of public health
around the hospital is well maintained.
The types of Medical Waste intended
include:
I. Infectious waste: waste that is
considered to contain pathogenic
materials, such as bacteria, and viruses
(which can cause disease), such as Kassa,
lidi water, tissue, blood, urine, feces,,
other body fluids, etc.
II. Pharmaceutical and chemical waste:
expired drugs.
III. Laboratory waste: microbiological waste
(sputum, blood, pus, feces, urine).
IV. Pathology: fluids or tissues of the human
body.
V. Waste of sharp objects such as used
needles, blades, etc.
Some of the SDGs that need to be
improved at RSGM YARSI related to
waste treatment with 3rd parties or
sewage treatment are as follows:
a) Working with a team of waste handling
experts such as waste vendors, where
medical waste that has been damaged
such as consumable medical equipment
such as PPE, masks, injections, and
gloves, paper or plastic wrapping
sterilizers can be recycled to serve as
one of the fuels.
236 | The Role of Strategic Management Accounting In The Sustainable Development Goals
During The Covid-19 Pandemic Yarsi Dental And Oral Hospital
b) Create rules regarding the types of
containers and waste disposal labels.
Table 1: Types of Waste Disposal Containers and Labels
Source: Application of Labels in SGM YARSI
3. Minimize costs related to costs for
handling hospital waste
The costs incurred in handling
waste disposal are large so the
Management of RSGM YARSI will try to
make it efficient by minimizing the use
of medical waste, especially that use
materials. plastic and rubber base with
Organic-based wrapping such as paper
printing waste material that is
immediately easily decomposed by
burning or crushing with a paper
shredder.
In addition, the cost of procuring
tools and materials for sedation is quite
large where many of the materials are
censored exceed the actions to be
carried out, it causes an overrun in costs
expenses in the hospital because it must
be chosen which one needs to be held
and provided so that the material does
not become
expired
or damaged. If the
tools and materials used are damaged,
the hospital will bear a greater cost than
expected.
B. In the Field of Dental Professional
Education at Gigi and Mulut YARSI
Hospitals related to SDG are as follows:
The learning strategy used in
Dentistry at RSGM YARSI is with
SPICES (
student-centered, problem-
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based, integrated, community-based,
elective and systematic
) namely with
lectures, tutorials, practicums and lab
skills contained in systems / blocks that
accommodate the principles of the
scientific method. Where at RSGM
YARSI there is professional education in
the field of dentistry, namely Koas /
Clerkship.
The stage of the profession is
regulated in a series of phases in taking
the profession as medicine as follows:
1. PHASE-1 GENERAL CLINICAL CLERKSHIP
In this phase, students of the
professional program will study for 4
weeks at the Teaching Hospital. They will
follow this General Clinical Clerkship
phase for 4 weeks, which includes the
Internal Medicine, Surgery, Obstetrics
and Gynecology, and Pediatric Diseases
sections where each department lasts
for 1 week. It is hoped that when
students take the General Clerkship
stage education will have initial
experience with orientation and
introduction to hospitals and interact
with sufferers and types of diseases
based on the knowledge and knowledge
that has been obtained. Activities in the
form of bedsides teaching, tutorials, and
reflections. The exam uses a large 4-part
OSCE.
2. PHASE-2 PRIMARY CLINICAL CLERKSHIP
In this phase, professional program
students will study for 4 semesters at the
Teaching Hospital (Main, Satellite,
Special). During this education, students
will experience rotations in various
departments. The time required for each
Department is different. There are 10
weeks, 6 weeks, 4 weeks, and 2 weeks. It
is expected that at the end of the phase,
students who take education will gain
the knowledge and experience as well as
the skills needed in accordance with the
Indonesian Doctor Competency
Standards 2012, especially at
competency levels 3 and 4. This phase of
activity is a hospital-based and
community-based clerkship activity.
Deepening of science and skills with real
cases with various types of diseases
suffered by patients. Activities in the
form of morning reports, bedside
teaching, clinical tutorials, journal
reading, case management, and
reflection. The exam uses MINI CEX,
case-based discussion, OSLER, and
OSCE in each section/department.
3. PHASE-3 INTEGRATED CLINICAL
MEDICINE
In this phase, students are expected
to have acquired the expected
knowledge and skills in accordance with
the expected competency standards.
However, as it is known that the
professional stage is still based on
department, students in this phase will
experience a process of integration of
the knowledge and clinical skills that
have been obtained so that at the end of
the phase will have the ability to manage
cases comprehensively. Activities
carried out with guidance from mentors
with tutorials and expert lectures and
skills labs. The exam uses MCQ-CBT and
Integrated OSCE.
Of the 3 phases in fulfilling the
professional stage as a dentist, RSGM
YARSI uses the 2
nd
Phase in
guaranteeing and educating koas
students to meet their qualifications as a
238 | The Role of Strategic Management Accounting In The Sustainable Development Goals
During The Covid-19 Pandemic Yarsi Dental And Oral Hospital
dentist. Where this is in accordance with
the Medical Professional Education
directed pada the results of graduates
who master the ability to design and
analyze IIS and have the skills to apply
science, technologists and the art of
professional learning primary care
physicians, who are stricken si by the
analytical abilities gained from the
Pendidikan Undergraduate Program in
Medicine.
In terms of strategically improving
Sustainable Development Goals
(SGDs)
under the auspices of the ministry of
education, The latest thing that will be
important planning to be able to
increase the value and better
development in the field of education,
RSGM YARSI seeks to improve the
education side and efficiency in
managing clerkship costs by doing so.
Some strategies for improving the
quality of learning, include:
1. Related to the General Practice of
Medical Professions of Koas Students.
In handling cases and education of
koas students during the pandemic and
post-pandemic, in order to protect
themselves from direct transmission,
YARSI Dental and Oral Hospital try to
make Phantom / Robot dental models as
a substitute for humans to reduce one of
them is transmission caused by the
Covid-19 virus and oral diseases. But
the terse thing was done during the
pandemic.
In addition to replacing Phantom,
koas students can also do online
learning, but by filling in data and
assignments directly through the system
created by the IT/programmer
department at RSGM YARSI so that all
lectures can also be integrated with
lecturers who educate so that between
the practice carried out and the theory
delivered in accordance with the
established professional curriculum as
many as 4 semesters and fulfilling all
learning activities.
2. Related to the Cost Efficiency of the Koas
Student Profession and its education
bills.
During the clinical clerkship
education carried out by students at the
YARSI Dental and Oral Hospital (RSGM
YARSI)), the study program has a role in
preparing the budget needed by
students during education. After being
compiled, the ratification process is
carried out by the study program
coordinator to be reported to the faculty
leadership to later be able to make
payments to the rides in accordance
with the budget that has been passed.
Where the Coordination and Education
Committee / KOMKORDIK has set a
Budget per semester for per student
koas, the safe budget can be explained
in the table below per student for 4
semesters with The cost of supporting
activities in lecture services is as follows:
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In calculating the unit cost in this study,
yes, the number of semesters during the
clerkship period at RSGM YARSI ,
which is for 4 semesters which includes
Semester 9 to semester 12. Furthermore,
the set is known the total cost of each
direct and indirect cost, then the
calculation of the unit cost for clerkship
costs is carried out. Table 2 shows that
based on the calculation of unit costs, it is
obtained from the unit cost for clerkship
at RSGM for 4 semesters so that the
persementer is known the value of the Unit
cost per student of (Rp909,217,800: 4 smt)
which is Rp. 227,304,450.
In this study, qualitative data
wereobtained through interviews with
three policyholders and two koas students
at RSGM YARSI. Informants who are
selected based on needs related to
administrative policies at RSGM YARSI and
students as koas students in the study
program.
From these cost activities, in the
future, it is hoped that all hospital units or
main clinics must pay attention to all forms
of costs that can occur in the future such
as the inflation rate , the increase in fuel,
and even the existence of a recession in a
country that results in an increase in all
business spheres. So that there are
variable costs that are included as
additional costs if the unit cost has
increased so that it can be anticipated
from the beginning by the student
guardians in doing cost control
Tabel 2 : Biaya Langsung dan Tidak Langsung kepaniteraan Rumah Sakit Gigi dan Mulut RSGM YARSI
No Produk Pelayanan Blok/Modul/MK Aktivitas Biaya Langsung/ Smt Total/ mhs
Rp
1 Penerimaan Koas Registrasi Pendaftaran Mahasiswa Baru -
Registrasi Ulang Pengisian KRS -
2 Semester 9 - 12 Penanganan kasus
Diskusi Kasus
Jurnal Reading
Asisten Operator
Laporan Kasus
Peserta seminar
Ujian DOPS
Ujuan Minicex
Total Jenis Biaya Langsung selama 4 Semester Rp34.897.800
No Produk Pelayanan Blok/Modul/MK Aktivitas
Total Biaya Tidak
Langsung / Semester
Total/ mhs
Rp
1 Penggantian Biaya Bahan Habis Pakai 34.800.000Rp
2 Penggantian Biaya Infrastruktur (dental unit + compressor ) 13.200.000Rp
3 Insentif Untuk Dosen/ Penguji 160.200.000Rp
4 Biaya Institusional : Manajemen Fee dan Biaya Operasional RSGM 10.380.000Rp
Total Jenis Biaya Langsung selama 4 Semester Rp874.320.000
Total Biaya Langsung dan Tidak Langsung per Mahasiswa Koas selama 4 Semester : Rp909.217.800
Sumber : Data Kepaniteraan 4 Semester RSGM YARSI
Rp8.724.450
Biaya Langsung
Biaya Tidak Langsung
240 | The Role of Strategic Management Accounting In The Sustainable Development Goals
During The Covid-19 Pandemic Yarsi Dental And Oral Hospital
CONCLUSIONS
In the health sector related to the
improvement of Sustainble Development
Goals (SGDs) there is a need for
equalization of medical actions, especially
at YARSI Hospital, where patients with
special needs and other normal patients are
given options in the form of alternative
actions so that patients can choose which
services suit the needs of the patient.
Then in terms of handling medical
waste, hospitals are required to provide
socialization related to how to dispose of
and how to read labels/symbols so that the
spread of diseases can be minimized or
avoided.
Regarding the cost of medical waste,
every hospital must make this more priority
because the costs incurred for handling
medical waste are quite large. This is a
concern for every hospital to be able to
minimize costs by handling including by
demolishing.
Regarding dental professional
education, using Phantom is the best
solution in avoiding the spread of the
COvid 19 virus, at that time almost all koas
students were disbursed and only online. In
addition, koas students do not get a
replacement for the reqruitment that is
required to be completed as a graduation
requirement so that koas students
experience setbacks related to graduation
in their profession as dentists.
Related to unit costs that continue to
change due to the variable cost of
purchasing materials and medical devices,
most of the materials and medical devices
are imported goods where if there is an
increase caused by a crisis, both inflation,
interest rate increases and dollar exchange
rates, it will affect the purchase price of
materials and medical devices so that unit
costs will directly increase.
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