Cost Analysis of Inpatient Heart Failure Treatment at PKU Muhammadiyah Hospital of Yogyakarta Based on INA-CBG’s Tariffs in 2023

Ingenida Hadning; Lidya Prames Wari; Nina Dwi Lestari

doi:10.24071/jpsc.008765

Cost Analysis of Inpatient Heart Failure Treatment at PKU Muhammadiyah Hospital of Yogyakarta Based on INA-CBG’s Tariffs in 2023

Ingenida Hadning^(1*), Lidya Prames Wari⁽²⁾, Nina Dwi Lestari⁽³⁾,

(1) Universitas Muhammadiyah Yogyakarta
(2) Department of Pharmacy
(3) Deartment of Nursing
(*) Corresponding Author

Abstract

The prevalence of heart failure in Indonesia has reached 1.5% of the entire population. Catastrophic heart failure requires long treatment, thus necessitating large costs. The Indonesian government regulates payments to advanced health facilities through INA-CBG tariffs. This study evaluated the INA-CBG tariffs based on the Ministry of Health Regulation No. 3 of 2023 for the treatment of inpatient heart failure. This study aims to determine the difference in the average actual costs of heart failure patients compared to the INA-CBG tariffs based on the Ministry of Health Regulation No. 3 of 2023. This research was conducted as an observational study with a cross-sectional design at PKU Muhammadiyah Hospital of Yogyakarta. Data on heart failure inpatients were gathered using a retrospective method from January to September 2023. Data were analyzed using descriptive analysis and a one sample t-test. The analysis found some average actual costs were higher than INA-CBG tariffs, with an insignificant difference. Real costs that the Social Security Agency (BPJS) on Health could not cover caused the hospital to suffer losses.

Keywords

Actual cost; Cost analysis; Heart failure; INA-CBG’s tariff 2023

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DOI: https://doi.org/10.24071/jpsc.008765