Unit cost was real cost at hospital care. Unit cost was component of rational services tariff. The problem was nothing of standarized proportion of direct cost and indirect cost on unit cost in the inpatient room. The purpose of this study was to compare direct cost and indirect cost in unit cost based on activity based costing in the inpatient room. Type of this research was survei using cross sectional approach. The location of this study was-MS‖ general hospital at year 2017. The analysis units of this study was inpatient rooms. Data analysis using descriptive. The results showed that direct cost higher than indirect cost in unit cost based on activity based costing.

In the JKN-KIS era demanded quality and cost control. One appropriate tool is the implementation of clinical pathways and controlling costs per treatment activity based on the unit cost by activity based costing method, called the cost of treatment. On another aspect, faced with catastrophic diseases which cost a lot, not only for treatment but also for treatment in hospital and after discharge. Stroke is one of the catastrophic diseases which is did quality and cost control through the cost of treatment. Objective: The purpose of this study calculate cost of treatment of ischemic stroke based on clinical pathway and unit cost by activity based costing method. Methods: Type of this research was observational using cross sectional approach. The analysis units of this study was hospital "Bt" at year 2017. Data analysis using descriptive. Results: The results showed that cost of treatment of ischemic stroke on one care episode for 8 days was IDR 9.660.805. In detail, patient assessment was IDR 1.093.905, care treatment was IDR 785.489, medical support examination was IDR 1.407.414, medicines was IDR 3.081.333, medical rehabilitation was IDR 3.160.665, and nutrition consultation was IDR 132.000. The conclusion was cost of treatment of cerebral infarct based on clinical pathway and unit cost by activity based costing method higher than INA CBGs tariff.