Analysis of Actual Treatment Costs For Child Bronchopneumonia Inpatients Compared to INA-CBG’s Rates At Bhakti Wira Tamtama Hospital In Semarang

Abstract

Bronchopneumonia is one of the most common respiratory tract infections in children and may impose a substantial burden on healthcare costs. This study aimed to determine the components of the actual treatment costs, analyze the conformity between actual costs and INA-CBG’s tariffs, and identify factors affecting the actual costs of hospitalized pediatric bronchopneumonia patients at Bhakti Wira Tamtama Hospital. This study employed a retrospective cross-sectional descriptive analytic design. The sampling technique used was purposive sampling based on inclusion and exclusion criteria. Data were obtained from medical records, hospital financial data, and INA-CBG’s claim data of pediatric bronchopneumonia patients covered by the National Health Insurance (JKN) during the March–December 2025 period. The results showed that the average total actual treatment cost for pediatric bronchopneumonia patients was IDR 4.349.216,00. The largest cost component was accommodation costs amounting to IDR 2.066.000.00 (47,58%), followed by nursing costs of IDR 726.240.00 (16,70%), while the lowest cost component was medical device costs amounting to IDR 16.000.00 (0.37%). There was a negative difference of IDR 6,761.01 and a significant difference (p=0.001) between the actual treatment costs and INA-CBG’s tariffs. Factors influencing the magnitude of actual costs included length of stay and inpatient class, whereas age, gender, severity level, and comorbidities did not show a significant effect.