Latar Belakang. Demam Berdarah Dengue (DBD) merupakan masalah kesehatan di Indonesia yang juga membebani kondisi RSU Bhakti Yudha karena merupakan kasus penyakit tertinggi yang memiliki nilai defisit negatif tertinggi (-112%) untuk kasus rawat inap JKN (Jaminan Kesehatan Nasional) non tindakan tahun 2021. Perhitungan Cost of Treatment (COT) DBD diperlukan sebagai evaluasi biaya pelayanan agar tercipta kendali mutu dan biaya. Tujuan Penelitian ini agar diketahui cost of treatment rawat inap DBD pada pasien JKN di RSU Bhakti Yudha tahun 2021. Metode Penelitian yaitu dengan pendeketan kuantitatif untuk memperoleh informasi cost of treatment DBD. Perhitungan cost of treatment didasari oleh perhitungan unit cost pada unit produksi pelayanan DBD yaitu IGD, Laboratorium, Radiologi, dan Rawat Inap dengan metode Activity Based Costing. Sampel penelitian yaitu 109 pasien yang dipilih sesuai kriteria inklusi dan perhitungan metode Slovin. Perhitungan biaya dilakukan melalui wawancara serta studi dokumentasi dari data rekam medis, laporan keuangan, dan data terkait lainnya. Hasil penelitian diperoleh karakteristik pasien JKN dengan diagnosis DBD mayoritas kelompok umur 10-14 tahun, jenis kelamin perempuan, ruang perawatan kelas 1, dan rata-rata LOS 3,5 hari. Variasi aktivitas DBD cukup tinggi. Unit cost untuk setiap tindakan/aktivitas di unit produksi telah didapatkan untuk menghitung COT DBD. COT DBD untuk kelas 1, kelas 2, dan kelas 3 secara berurutan yaitu Rp1.910.461, Rp1.639.751, dan Rp1.906.122. Kesimpulan. Telah diperoleh COT DBD untuk pasien DBD dimana hasil COT DBD masih menunjukkan selisih negatif kelas 3 dengan tarif INA-CBG. Perlu adanya upaya efisiensi yang dilakukan dengan cara menurunkan biaya tidak langsung dengan meningkatkan utilisasi pelayanan. Upaya efisiensi yang dapat dilakukan khusus untuk pelayanan DBD adalah pembuatan Clinical Pathway dan audit kepatuhannya agar tercipta kendali mutu dan kendali biaya.

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Dengue Hemorrhagic Fever (DHF) is a health problem in Indonesia which also a burden to Bhakti Yudha General Hospital due to its highest case with the highest negative deficit value (-112%) for non-operative JKN (National Health Insurance) inpatient cases in 2021. The Cost of Treatment (COT) of DHF is needed as an evaluation of service costs in order to create quality and cost control. Purpose. This study aimed to identify the cost of treatment of DHF JKN inpatients at Bhakti Yudha General Hospital in 2021. Research method. A quantitative approach to obtain information on the costs of DHF treatment. The calculation of the cost of treatment was based on the calculation of the unit cost in production units for DHF services, namely the Emergency Room, Laboratory, Radiology, and Inpatient Care using the Activity Based Costing method. The research sample was 109 patients selected according to the inclusion criteria and the calculation of the Slovin method. Cost calculations were carried out through interviews and documentation studies from medical record data, financial reports, and other related data. Result. The results show that the significant characteristics of JKN patients with DHF were age group of 10-14, female sex, class 1 treatment room, and an average LOS of 3.5 days. The variation of DHF activity was quite high. The unit costs for each activity in the production unit were obtained to calculate the COT of DHF. COT of DHF for class 1, class 2, and class 3 respectively were Rp1,910,461, Rp1,639,751, and Rp1,906,122. Conclusion. The results of DHF COT show a negative difference with INA-CBG rates for class 3. Management should carry out efficiency efforts by reducing indirect costs by increasing service utilization. Efficiency efforts that can be made specifically for DHF services are the creation of a Clinical Pathway and compliance audit to create quality control and cost control.