Era JKN menuntut rumah sakit mengendalikan mutu dan biaya pelayanan dengan memberikan pelayanan medik sesuai standar. Unit cost layanan RSUD Pesanggrahan yang seharusnya menjadi dasar tarif dan perbandingan klaim BPJS, belum pernah dihitung. Clinical pathway yang menjadi dasar pengendalian mutu dan biaya sudah ada tetapi belum diketahui penggunaannya. Penyakit DBD diambil karena DBD merupakan peringkat tertinggi di rawat inap. Tesis ini bertujuan mengetahui unit cost layanan RSUD Pesanggrahan, pemanfaatan layanan untuk penyakit DBD dan cost of treatment DBD di RSUD Pesanggrahan. Penelitian kuantitatif dilakukan melalui telaah data dari sistem informasi rumah sakit, rekam medik dan data keuangan. Pada akhir penelitian didapatkan pemanfaatan layanan perawatan pasien kondisi riil dibandingkan dengan clinical pathway, yaitu: lebih banyak visite dokter spesialis, jenis pemeriksaan penunjang di laboratorium dan jenis obat-obatan. Cost of treatment perawatan pasien DBD berdasarkan clinical pathway dengan perhitungan full cost, perhitungan tanpa gaji dan perhitungan tanpa gaji dan investasi berturutturut adalah sebesar Rp.2.184.588, Rp.920.715, Rp.635.797. Sedangkan cost of treatment perawatan pasien DBD kondisi riil dengan perhitungan full cost, perhitungan tanpa gaji dan perhitungan tanpa gaji dan investasi berturut-turut adalah sebesar Rp.2.382.513, Rp.1.003.888, Rp.699.622. Berdasarkan hasil penelitian ini diperlukan sistem pemantauan kepatuhan terhadap clinical pathway, pembentukan tim casemix rumah sakit untuk pemantauan dan evaluasi implementasi kendali mutu dan kendali biaya di rumah sakit. Kata Kunci : clinical pathway, cost of treatment, demam berdarah dengue, unit cos JKN era requires hospitals to perform quality control and service cost by providing medical service in accordance within the standard. The unit cost of RSUD Pesanggrahan service that should be the basis of tariff and comparison of BPJS claims, has never been calculated. Clinical pathways underlying quality and cost control are available but not yet evaluated. Dengue Hemorrhagic fever is taken because the disease is the highest ranking in hospitalization. This study aims to determine the unit cost of RSUD Pesanggrahan service, the utilization of hospital services for dengue disease and cost of treatment of DHF in RSUD Pesanggrahan . Quantitative research is done through the study of data from hospital information system, medical record and financial data. At the end of the study the utilization for DHF patient care services was compared with clinical pathways, ie: more doctors' special visites, more laboratory workups and more medicines. Cost of treatment of DHF patients based on clinical pathway with full cost calculation, calculation without salary and calculation without salary and investment in a row is 2.184.588 IDR, 920.715 IDR, 635.797 IDR. While the cost of treatment of DHF patients real conditions with full cost calculation, the calculation without salary and calculation without salary and investment in a row is 2.382.513 IDR, 1.003.888 IDR, 699.622 IDR. Based on the results of this study, a compliance monitoring system is required for clinical pathway, establishment of hospital case mix team for monitoring and evaluation of JKN implementation in hospital. Keyword : clinical pathway, cost of treatment, dengue hemorrhagic fever, unit cost