A Comparative Analysis of INA-CBG’s Tariffs and Actual Costs among Inpatients with Type 2 Diabetes Mellitus at Bhakti Wira Tamtama Hospital

Abstract

Type 2 diabetes mellitus is a chronic disease that requires long-term care and incurs significant healthcare costs. In Indonesia, the healthcare financing system uses the Indonesian Case-Based Group (INA-CBG) scheme as the basis for reimbursement of inpatient services. However, there are concerns that actual costs incurred by hospitals may exceed payments made through the INA-CBG scheme. This study aims to compare actual healthcare costs with INA-CBG rates for inpatients with type 2 diabetes mellitus. This study used a descriptive quantitative approach with a retrospective method based on medical records and financial reports. The results showed a significant difference between actual costs and INA-CBG's with p = 0.000, and an average difference of negative IDR1,946,238. Factors that influence the actual costs of type 2 diabetes mellitus patients at Bhakti Wira Tamtama Hospital are LoS, severity, and number of comorbidities.