Cost Analysis of Pediatric Pneumonia at Jogja Hospital Based on INA-CBG Tariffs in 2023

Pneumonia is the leading cause of global death for children under five years old. The cost incurred for the treatment of pneumonia is quite high. Hence, the government adjusted the INA-CBG tariffs listed in the Minister of Health Regulation No. 3 of 2023, allowing hospitals to improve the quality of care with cost-effective treatment. This study aims to determine the differences between the actual cost and the INA-CBG tariffs in 2023 at Jogja Hospital. This research belongs to an observational study with a crosssectional design, taking the medical cost and pneumonia patients at Jogja Hospital from January to September 2023 as the data. One sample t-test and one sample Wilcoxon test were adopted for data analysis. The analysis of the differences between the actual cost and the INA-CBG tariffs obtained a significance value of higher than 0.05 in the J-4-16-I code for class 1 and 3 hospitalization, as well as the J-4-16-II code for class 3 hospitalization. Meanwhile, the J-4-16-I code for class 2 hospitalization acquired a significance value of less than 0.05. Overall, Jogja Hospital did not experience losses and has utilized the INA-CBG tariffs properly.