Background: Implementation of universal coverage in National Health Insurance that uses payments with the INA-CBG's package tariff system. So in management of diseases and medical examination needs to control quality and costs. One of the medical procedures that require high cost and investment is coronary artery catheterization. The Aim of this research was an accurate unit cost calculation regarding the cost of coronary artery catheterization procedures at the Klaten Islamic General Hospital. Objective: this study aims to determine an accurate unit cost of service costs for coronary blood vessels catheterization measures both Percutaneous Coronary Intervention and angiography at the Klaten Islamic General Hospital. Methods: This qualitative case study was conducted in October - November 2019. Analysis unit cost of coronary artery catheterization using annual data based on the 2018 activity report using the ABC-Baker method by detailing direct costs, direct and indirect overhead costs, and unit costs for each activity. Results: Calculation of unit cost of coronary artery catheterization in integrated cardiac services at the Klaten Islamic General Hospital using Activity Based Costing methods including Percutaneous coronary intervention (PCI) is IDR.36,251,719 which is composed of direct cost IDR.35.654.570 direct overhead cost IDR.463.757 and indirect overhead cost IDR.133.392, and for Coronary Angiography (CAG) procedure is IDR.13.462.326 which is composed of direct cost IDR.13.059.878 direct overhead cost IDR. 318.954 and indirect overhead cost IDR. 83.494. Conclusion: There is a negative difference between the unit cost of the xii ABC-Baker method and the INA-CBG's rate on angiographic measures of (IDR. 5,852,726). And a positive difference was found between unit cost of ABC-Baker method and the INA-CBG's rate on the PCI procedure of IDR.5, 338,781.