The comparison of the actual cost to case-mix of type 2 diabetes mellitus inpatient in Pandan Arang Boyolali hospital

Aim: The objective of this study was to determine the conformity of diabetes mellitus (DM) actual cost with the rate of Indonesia Case-Based Groups (INA-CBGs) among Universal Health Coverage (laminan Kesehatan Nasional - JKN) and non-JKN patients diagnosed with DM. Methods: This retrospective cross-sectional study was observational and analytic. It recruited DM inpatients with or without JKN. The data were analysed to identify the total actual cost of DM management among inpatients. Results: The results showed that the average cost for treating inpatient with diabetes mellitus at classes 1, 2, and 3 was IDR 2,677,003 +/- 906,406, IDR 2,881,023 +/- 851,483, and IDR 2,323,768 +/- 802,828, respectively. A positive difference of 378,509,126 was found between the actual cost and the INA-CBGs rate in 101 patients. There was a discrepancy between the real cost and the INA-CBGs rate for all treatment classes and the treatment levels. Factors influencing the real cost of treatment for DM were the length of stay and the severity level.