Pneumonia is a disease that has a higher mortality rate than other diseases such as malaria, measles and AIDS in children under five years, thus the high rates of pneumonia in children will bring up the burden of disease economics or called cost of illness (COI). This research This study aims to determine the total cost of invasive disease which includes the cost of direct medical (direct medical cost), the cost of nonmedical direct (direct nonmedical cost), and indirect costs (indirect cost) as well as do a comparison of the real cost of the hospital with many of INA-CBGs in pediatric patiens inpatiens care at PKU Muhammadiyah Gamping Hospital. This research is a pharmacoeconomics with cost analysis method, conducted by observasional with cross sectional design includies the calculation of direct medical costs and rates of INA-CBG's are obtained based on a search of medical records, cost data of patien care and a list of rates INA-CBGs in the hospital as well as direct nonmedical cost and indirect cost is known based on the results of interviews using questionnaires to parents of patients. The data obtained are as many as 22 patients who meet the pneumonia inclusion criteria. Data processing includes patient demographics, the average COI and the difference between the real cost and rates of INA-CBGs. Based on the results known total COI in patients with pneumonia is Rp68.625.255 and the average of Rp3,119,330 with the cost of drugs and medical devices on direct medical cost component as the largest compiler of COI and there is a significant difference between the total cost of real patients in pneumonia child hospitalization with INA-CBG (p <0.05) with rates of INA-CBGs for each code (J-4-16-I and J-4-16-II) and the treatment class has a larger number. The cost of the difference obtained in the comparison of the real cost and rates of INA-CBG in all patients JKN in this research obtained amounted to Rp24,065,845.