ABSTRAKSindrom Nefrotik (SN) adalah penyakit Ginjal paling sering pada anak yang ditandai dengan Edema beserta Proteinuria, Hipoalbuminemia dan Hiperkolesterolemia. Menurut Respon Pengobatan, SN dibagi menjadi Sindrom Nefrotik Resisten Steroid (SNRS), dan Sindrom Nefrotik Sensitif Steroid (SNSS). Penelitian ini bertujuan untuk mengetahui hubungan Angka Kejadian, Gambaran Klinik dan Hasil Laboratorium pasien anak dengan Sindrom Nefrotik Resisten Steroid. Penelitian ini adalah penelitian Retrospektif Analitik yang dilaksanakan di Bagian Ilmu Kesehatan Anak RSUP Prof Dr. R. D. Kandou Manado dengan mengambil data Rekam Medik dari periode Juli 2016 – Juni 2019. Perhitungan angka kejadian dengan menggunakan Period Prevalence dan variabel yang diteliti yaitu: Umur, Jenis Kelamin, Edema, Hipertensi, Hematuria, kadar Protein Urin, kadar Albumin Serum, kadar Kolesterol Serum, kadar Ureum Serum, dan kadar Creatinine Serum. Analisis Statistik dilakukan dengan menggunakan Uji Chi Square dan Uji Korelasi Spearman. Hasil Penelitian menunjukkan terdapat 35 pasien SN terdiri dari 21 pasien (60%) SNRS dan 14 pasien (40%) SNSS. Angka Kejadian SNRS dalam penelitian ini sebanyak 18,1%. Tidak didapatkan hubungan pada Variabel Umur (p=0.568), Edema (p=1.000), Hipertensi (p=0.392), Hematuria (p=0.058), Albumin Serum (p=0.324), Kolesterol Serum (p=0.234), Ureum Serum (p=0.445), Creatinine Serum (p=0.445). Hubungan didapatkan pada Variabel Jenis Kelamin (p=0.028) (r=0.371), dan Protein Urin (p=0.001) (r=0.557). Kesimpulan Jenis Kelamin Laki – laki dan Protein Urin ≥ +3 berpengaruh terhadap terjadinya Resistensi Steroid pada pasien anak dengan SN.Kata Kunci: Sindrom Nefrotik, SNSS, SNRS, Jenis Kelamin, Proteinuria. ABSTRACTNephrotic Syndrome (SN) is the most common Kidney Diseases in children characterized by Edema with Proteinuria, Hypoalbuminemia and Hypercholesterolemia. Based on Treatment Response, SN is divided into Steroid Resistant Nephrotic Syndrome (SRNS), and Steroid Sensitive Nephrotic Syndrome (SSNS). This study aims to determine the relationship of Prevalence, Clinical and laboratory features of Children with Steroid Resistant Nephrotic Syndrome. This is an Analytical Retrospective study carried out in the Department of Pediatric Medicine in Prof. Dr. R. D. Kandou General Hospital Manado by taking Medical Record data from the period of July 2016 - June 2019. Period Prevalence is used to calculate the Prevalence of SRNS. Studied Variables are: Age, Gender, Edema, Hypertension, Hematuria, Urine Protein level, Serum Albumin level, Serum Cholesterol level, Serum Ureum level, and Serum Creatinine level. Statistical analysis was performed using the Chi Square Test and the Spearman Correlation Test. Results showed there were 35 NS patients consisting of 21 SRNS patients (60%) and 14 SSNS patients (40%) SNSS. The Period Prevalence of SRNS  in this study was 18.1%. No Significant Correlation was found in Age (p = 0.568), Edema (p = 1,000), Hypertension (p = 0.392), Hematuria (p = 0.058), Albumin (p = 0.324), Cholesterol (p = 0.234) Ureum (p = 0.445), Creatinine  (p = 0.445). Significant Correlation were found in Gender (p = 0.028) (r = 0.371), and Urine Protein (p = 0.001) (r = 0.557). Conclusion. Male Gender and Urine Protein ≥ + 3 are associated with Steroid Resistance in NS patients.Keywords= Nephrotic Syndrome, SSNS, SRNS, Gender, Urine Protein.