ABSTRAK Pneumonia komuniti merupakan radang paru-paru yang disebabkan oleh mikroorganisme dan terjadi akibat infeksi di luar rumah sakit. Pneumonia komuniti pediatrik merupakan salah satu penyakit yang pembiayaannya diatur dalam tarif INA-CBG’s. Tujuan penelitian ini untuk mengetahui perbedaan biaya riil terhadap tarif INA-CBG’s pada pasien pneumonia komuniti pediatrik rawat inap kelas 3 di RSUD Dr. Moewardi tahun 2016-2017. Metode dalam penelitian ini adalah observasi analitik dengan menggunakan pendekatan penelitian cross sectional menurut prespektif rumah sakit. Metode pengambilan data secara retrospektif. Data penelitian ini adalah data kuantitatif. Analisis kesesuaian biaya riil dengan INA-CBG’s menggunakan one sample t-test. Hasil penelitian menunjukkan terdapat perbedaan antara biaya riil dengan tarif INA-CBG’s pada pasien rawat inap pneumonia komuniti pediatrik di RSUD Dr. Moewardi tahun 2016-2017 pada kelas 3 tingkat keparahan I sebesar Rp 1.656.445 dan kelas 3 tingkat keparahan II sebesar Rp 1.777.347. Tidak terdapat perbedaan antara biaya riil dengan tarif INA-CBG’s pada kelas 3 tingkat keparahan III dengan selisih sebesar Rp 883.538. Selisih yang positif menunjukkan total biaya riil lebih rendah dibandingkan tarif INA-CBG’s. Faktor yang memengaruhi biaya riil pengobatan pneumonia komuniti pediatrik adalah LOS dan prosedur. Kata kunci: Pneumonia Komuniti Pediatrik, INA-CBG’s, Biaya Riil ABSTRACT Community acquired pneumonia is a pneumonia caused by microorganisms and incurred as a result of infection outside hospitals. Community acquired pneumonia pediatric funding was regulated in the INA-CBG’s rates. The purpose of this research is to know the difference real costs against the rate of the INA-CBG's patients JKN community acquired pneumonia pediatric class 3 at dr. Moewardi hospital 2016-2017. The research was on analytic observation research used a cross-sectional design according to the hospital perspective. Data collection method was retrospectively. The data of this research were quantitative data. Analysis of suitability of real cost with INA-CBG's used one sample t-test. The study result showed that were differences between of real costs to the INA-CBG's rates on community acquired pneumonia pediatric inpatient in hospital Dr. Moewardi on class 3 severity I Rp 1.656.445 and severity grade 3 II amounted to Rp 1.777.347. There is no difference between of real costs to the INA-CBG's rates at the grade 3 level of severity III with the difference amounting to Rp 883.538. The difference were shown the positive difference, indicated that the total real costs lower than INA-CBG's rate. The factors affected the real costs of treatment of community acquired pneumonia pediatric were LOS and procedures. Keywords: Community Acquired Pneumonia Pediatric, INA-CBG’s, Real Cost