Sepsis has become the most common condition in critical care, the leading cause of morbidity and mortality, and one of ten common causes of death. Its treatment is consistently costly. However, the studies revealing the actual costs are not available widely because of the controversy regarding the typical comorbidity that accompanies sepsis itself. Universal health coverage is achieved by implementing national health insurance in Indonesia. It provides sepsis cost coverage for all populations with all various economic levels. However, in some cases, the funds estimated for sepsis by the insurance are not suitable for the amount that health services expect. We did implementation research on the national health insurance in Indonesia by observing how much the health services expend cost for sepsis patients. Knowing the charge generated by sepsis can assess the insurance and make the appropriate cost estimation for that case. We compare the sepsis cost expenditure with the insurance cost estimation for sepsis. A retrospective cohort study was performed in the Internal Medicine Department of Dr. M. Djamil Hospital in West Sumatera, Indonesia, from January through December 2017. All needed data were collected from the sepsis patients’ medical records and analyzed statistically using SPSS 16. Among all sepsis patients, men are dominant. Most patients were under 60 years, with the youngest patients aged 17 years. These sepsis patients have four kinds of sites of infection. The number of comorbid most had by these patients is 2 to 4 comorbid. They were hospitalized for 5-24 days. The most commonly used antibiotic combination for patients with sepsis is Ceftriaxone-Ciprofloxacin. The cost difference in CBG estimation with a hospital bill for each patient varies from -35,894,613.00 IDR to 19,662,093.00 IDR. Each sepsis case causes different hospital bills, but the estimated cost of the CBG is considered sufficient to cover the losses that several cases can cause for the hospital. Several factors affect the hospital bill, including length of stay, comorbidity, the severity of sepsis, choice of medicines, and survival of the patients.

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