Albumin is an important functional protein in the blood. If there is a decrease in albumin levels, it can lead to normal homeostasis and metabolism disorders. Correction and improvement of hypoalbuminemia condition can be an indication to provide albumin therapy with Human Albumin (HA). Human albumin (HA) is the most expensive substitute for non-blood plasma used to repair the hypoalbuminemia conditions. However, the role of HA is still be a controversy and the using is still be based on empirical rather than on a scientific basis. Due to its limited availability and high costs, it is crucial that the use of HA is done at the right indication. Therefore, this study was conducted to see the outcome of albumin therapy and the costs incurred by patients with various conditions in PKU Muhammadiyah Hospital of Yogyakarta in 2016. This study is a retrospective observational study with a cross sectional study design. The study was conducted at the PKU Muhammadiyah Hospital in Yogyakarta City with consecutive sampling method with 127 patients as the population and as many as 101 patients who fulfilled inclusion crtierias as a study sample. The study datas are laboratory data about albumin levels before and after albumin therapy which is taken from medical records and direct medical cost data from the hospital's financial department. The data obtained during the study were analyzed descriptively and statistically. The results showed that albumin treatment in various diseases of patients had difference consentration between before and after giving the albumin treatment which is showed by the increasing of albumin consentration significantly by statistic analysis after albumin treatment (P = 0,000). In addition, patients using albumin will spend a range of 4.67-32,37% of total direct medical costs for albumin treatment according to the severity of the disease. Thus, the use of albumin therapy can increase the level of albumin in patients significantly and the cost of using albumin that mu