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Research aims: Comparing the hemodialysis service unit costs calculated by activity based costing method with INA CBG tariff for dialysis service in the National Health Insurance Program (JKN).Methodology: Data was taken from a hemodialysis clinic that was the provider of the JKN program in the Depok area. Calculation of the unit cost of hemodialysis services uses the activity based costing method, this method was start by tracking all hemodialysis service activities. After that traced the direct and indirect costs of each service activity. The data used are primary data obtained from interviews with leaders and clinical finance officers and secondary data obtained from clinical operational records, both financial and non-financial records. The results of unit cost calculations will be compared with the tariff dialysis service  in INA CBGs.Findings: The results showed that the unit cost of hemodialysis services using the activity based costing method was higher than tariff of dialysis service in INA CBGs. Implications: The results of this study it is used to trace costs and make efficiency in order to reduce service costs so that real profits can be obtained from hemodialysis services  

Keywords: Activity based costing, INA CBGs, Hemodialysis.