The purpose of this study is to find out the order of the cost components of the hospital tariff, then do further analysis, which components of these costs still need to be streamlined based on the priority scale of the hospital. In the Universal Health Coverage, health service providers are always required to provide quality services in efficient way. The cost component analysis was taken randomly in the 5 most action procedures carried out in the hospital, which then broke down the unit cost of each component of the cost. The focus of cost analysis is only carried out on 4 cost components, medical services, pharmaceutical, laboratory and radiology. The results of this study, out of the 5 tariff procedures for observed, the pharmaceutical cost component is the largest, followed by the cost component of medical services, radiology and laboratory services.

Keywords : JKN, BPJS, Fee for Service, Inacbg’s, Unit Cost.