Peningkatan kasus HIV/AIDS di Kalimantan Barat sangat tinggi, dari 64 kasus tahun 2004 menjadi 231 kasus tahun 2005, sehingga diperlukan upaya penanggulangan termasuk perhitungan biaya pengobatan HIV/AIDS di rumah sakit dan pengendalian biaya pelayanan kesehatan dengan penetapan DRGs.Tujuan umum penelitian ini adalah untuk mengetahui gambaran variasi biaya pengobatan (cost of treatment) HIV/AIDS berdasarkan DRGs di RSU Dr. Soedarso Pontianak.Penelitian ini adalah survei kuantitatif terhadap cost of treatment pasien HIV/AIDS di RSU Dokter Soedarso tahun 2005 pada rawat jalan dan rawat inap, berdasarkan Clinical Pathway dengan metode analisis biaya ABC (Activity Based Costing) dan Simple Distribution. Jumlah kasus yang diteliti 55 kasus, dikelompokkan berdasarkan Australian Refined Diagnosis Related Groups (AR-DRGs) Classification Version 4.1. Kasus HIV termasuk Major Diagnostic Categories (MDC) 18 Infectious and parasitic diseases, yaitu DRG S61Z HIV dengan CNS disease, S62Z HIV dengan malignancy, S63A HIV related infection dengan penyakit penyerta dan penyulit, S63B HIV related infection tanpa penyakit penyerta dan penyulit, S64A HIV lain dengan penyakit penyerta dan penyulit, S64B HIV lain tanpa penyakit penyerta dan penyulit.Hasil penelitian menunjukkan Clinical Pathway HIV terdiri dari tahapan pendaftaran, penegakan diagnosis, terapi, pulang dan rawat jalan. Cost of treatment rawat inap Kelas III tertinggi S64A sebesar Rp. 6.363.402,- dan terendah S62Z sebesar Rp. 1.547.226,-, Kelas VIP tertinggi S64A sebesar Rp. 8.885.558,- dan terendah S62Z sebesar Rp. 1.871.795,-. Cost of treatment rawat jalan tertinggi S63A sebesar Rp. 431.898,- dan terendah S61Z sebesar Rp. 171.207.Pengelompokan HIV berdasarkan AR-DRGs dapat dilakukan di RSU Dokter Soedarso Pontianak, dengan ditambah satu kelompok untuk pasien status keluar rumah sakit meninggal. Variabel yang digunakan untuk menentukan cost of treatment berdasarkan DRGs HIV di RSU Dokter Soedarso Pontianak tahun 2005 yaitu diagnosis utama, penyakit penyerta dan penyulit (casemix), lama hari rawat, dan pemanfaatan utilisasi. Dalam penyusunan DRGs agar didapatkan angka rata-rata biaya yang lebih stabil perlu dilakukan penelitian lebih lanjut terhadap diagnosis sejenis pada beberapa rumah sakit yang tipenya sama dengan jumlah sampel lebih besar. Perlu pengembangan Clinical Pathway yang baku dan penetapan biaya berdasarkan DRGs disesuaikan kondisi di Indonesia untuk mendapatkan Indonesian DRGs (INA-DRGs), sehingga ada kepastian biaya yang diperlukan bagi pihak rumah sakit, asuransi, konsumen dan pemerintah.

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The increasing of HIV/AIDS cases in West Kalimantan in the year 2005 is very high; the cases increased from 64 cases in 2004 to 231 in 2005. Because HIV/AIDS cases increase in West Kalimantan need prevention program and health service, including HIV/AIDS medication cost account in hospital and the control of health services cost with DRGs's stipulating.Main objectives of this research are to find HIV/AIDS cost of treatment based on DRGs in Dr. Soedarso General Hospital Pontianak.This research is quantitative survey toward HIV/AIDS patient cost of treatment in Dr. Soedarso General Hospital year 2005 of outpatient and inpatient, based on Clinical Pathway with cost analysis method using ABC method (Activity Based Costing) and Double Distribution. Total researched cases are 55 cases. Then grouped into Australian Refined Diagnosis Related Groups (AR- DRG) Classification Version 4.1, HIV is belong to Major Diagnostic Categories (MDC) 18 Infections and parasitic diseases, which is DRG S61Z HIV with CNS disease, S62Z HIV with malignancy, S63A HIV related infection with complicated diseases, other S64A HIV with complicated diseases, other S64B HIV without complicated diseases.Research result shows that Clinical Pathway of HIV i.e.: admission, to get the main diagnosis, therapy, discharge and inpatient. One episode HIV/AIDS outpatient cost of treatment based on Clinical Pathway as according to AR-DRG grouping for the highest of ffl class was in S64A equal to Rp. 6,363,402,- and the lowest in S62Z equal to Rp. 1,547,226,-. The highest HIV cost of treatment for VIP class was in S64A equal to Rp. 8,885,558,- and the lowest in S61Z equal to Rp. 1,871,795,-. The highest cost of treatment in inpatient in S63A equal to Rp. 431,898,- and the lowest in S61Z equal to Rp. 171,207.HIV grouping based on AR-DRG done in Dr. Soedarso General Hospital Pontianak, with one group addition for patient with out from hospital status died. Variable that affect HIV DRGs settlement in Dr. Soedarso General Hospital Pontianak year 2005 i.e.: main diagnosis, patient characteristic, casemix disease, inpatient length, and utilization use.In arranging DRG, to get more stabilize cost mean number need advanced research toward equal diagnose on some hospital with same type with larger number of samples. Need basic Clinical Pathway development and cost settlement based on DRGs that apropiate with condition in Indonesia and finally created Indonesia DRGs (INADRG). Therefore, there is cost certainty that needed by hospital, assurance, consumer, and government.