JMPF Vol 10(2), 2020 | DOI : 10.22146/jmpf.46720 137 JMPF Vol. 10 No. 2 : 137-144 ISSN-p : 2088-8139 ISSN-e : 2443-2946 Cost Analysis of Indonesia Case Based Groups (INA-CBGs) Tariff for Stroke Patients Ingenida Hadning * , Fitriannisa Fathurrohmah, Muhammad Ridwan, Bangunawati Rahajeng, Pinasti Utami, Indriastuti Cahyaningsih Department of Pharmacy, Faculty of Medicine and Health Sciences, Universitas Muhammadiyah Yogyakarta Submitted: 18-06-2019 Revised: 13-10-2019 Accepted: 17-06-2020 Korespondensi : Ingenida Hadning : Email : ingenida.hadning@umy.ac.id ABSTRACT The INA-CBG’s (Indonesia Case Based Groups) package rate implementation for National Health Insurance Program member since 1 st January 2014 suffering from stroke has forced all hospitals in Indonesia to do a quality control and efficient service cost. Stroke, one of the catastrophic diseases often accompanied with some of its comorbid factors, requires high treatment cost. Thus, a cost analysis study is needed to prevent hospital loss. This study was aimed at determining the suitability of cost between the real cost of stroke therapy and the Indonesian Case-Based Groups (INA-CBG) rate according to the Ministry of Health Decree number 69 of 2013. This study was an observational study with a cross-sectional design. Data collection was done retrospectively. Study subjects were all that hospitalized strokes of patients who were members of the National Health Insurance and also met the inclusion and exclusion criteria registered between January to June 2014. The study data were in real direct medical costs analyzed for its suitability with the INA-CBG's rate. Descriptive statistical tests and t-tests were used to analyze the data. The results showed that the average real cost of the first-class hospitalization was higher than INA-CBG's rate for cerebral infarction and for unspecified stroke, with insignificant discrepancies. The average real cost of second class hospitalization was lower than INA-CBG's rate for cerebral infarction, otherwise the average cost was higher than INA-CBG's rate for unspecified stroke, with insignificant discrepancies. The average real cost of third class hospitalization was lower than INA-CBG's rate for cerebral infarction and for unspecified stroke, with significant discrepancies. Most of the average costs were higher than the INA-CBG rate. Thus, the hospital is not capable of managing a stroke of cost-based treatment on INA-CBGs. The hospital has suffered losses. INA-CBG's rate of stroke treatment needs to be evaluated. Keywords: stroke; cost analysis; INA-CBG’s INTRODUCTION Based on the data from WHO, there are 15 million populations getting stroke every year in the whole world, and the most death occurrences with age between 55 – 85 years old. In Indonesia, the death rate from stroke reaches 138,268 people or 9.70% of the total deaths that occurred. In 2013, there was an increase in the prevalence of stroke in Indonesia to 12.1 per 1,000 population. 1-3 Stroke was the expensive disease as the patient often needs further treatment and long-term rehabilitation. This because a stroke generally causes physical and mental disability due to neurological damage as a result of cerebral blood flow due to occlusion or hemorrhage. 4-6 One of the efforts that have been done by the Indonesian government in health budgeting is implementing national health insurance program through Jaminan Kesehatan Nasional (National Health Insurance) in 2014 based on Government Law number 40 of 2004 about the National Social Insurance System. The implementation of National Health insurance increase people’s health dan productivity. However, the insurance challenge the hospitals in managing their budget). 7 According to 8 , the system of an implication of INA-CBG's in service system can push the hospitals to do quality control and cost control as well as efficient service to patients. INA-CBG's is the cost of health service paid by Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan as the one that manage National Health Insurance. The cost is not measured based on the variation or the amount of the service, but based on the group of diagnosis that has been determined. Therefore, there should be an analysis of