Diabetes mellitus is a chronic disease that requires long-term treatment with high costs. Cost Effectiveness Analysis (CEA) is used to determine the most efficient therapeutic option in terms of cost and clinical outcomes. This study aimed to identify the most cost-effective oral antidiabetic therapy among outpatients with type 2 diabetes mellitus at the Jakarta Islamic Hospital. The study employed a descriptive observational cross-sectional design using retrospective data from patient medical records in November 2024. The sample consisted of 250 BPJS (national insurance) patients and 47 general (non-insured) patients. The analysis included direct medical costs (drugs, laboratory tests, and consultations) and the effectiveness of reducing random blood glucose (RBG) levels. The Average Cost Effectiveness Ratio (ACER) and Incremental Cost Effectiveness Ratio (ICER) were used to determine the most efficient therapy. The results showed that among BPJS patients, Glimepiride monotherapy had the lowest ACER value (IDR 1,103.05) with 100% effectiveness. The Metformin–Glimepiride combination had an ACER of IDR 1,934.14 and 69.44% effectiveness. Among general patients, the Glucophage XR–Glimepiride combination had an ACER of IDR 5,128.10 and 100% effectiveness. Conclusion: Glimepiride monotherapy was the most cost-effective regimen for BPJS patients, while the Glucophage XR–Glimepiride combination was the most efficient therapy for general patients.
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