— Exacerbations asthma treatment can be done by giving medications therapy in the form of salbutamol and aminophyllin. This research conducted with a comparative study between two alternatives using a hospital perspective. Data were collected retrospectively based on the medical records of patients with mild-moderate exacerbations asthma who were admitted in emergency department Anwar Medika Sidoarjo Hospital during the period of January 2017 to Desember 2018. The data showing asthma exacerbations treatment effectiveness and costs were analyzed using ACER. Results of the data analysis using ACER based on total improvement of asthma sympthoms showed that in salbutamol group was Rp.2.403,75/%, and in aminophyllin group was Rp.1.688,31/%. Based on the result of study, cannot concluded which medications therapy were more cost-effective because total subject study of salbutamol and aminophyllin were different and too little. Results of the data analysis using ACER based on total improvement of asthma sympthoms showed that in salbutamol only group was Rp.2.073,18/%, and in salbutamol and corticosteroid group was Rp.1.688,31/%. Rp.2.573,40/%. Based on the result of ACER, salbutamol only group more cost-effective than salbutamol and corticosteroid group based on improvement of asthma sympthoms in mild-moderate exacerbations asthma patients in emergency department. Keywords: cost-effectiveness analysis, asthma exacerbations, salbutamol, aminophylline Abstrak— Pengobatan serangan asma dapat dilakukan dengan cara pemberian terapi pengobatan, yaitu salbutamol dan aminofilin. Penelitian ini merupakan penelitian yang dilakukan dengan studi perbandingan antara dua alternatif yang ada dengan menggunakan perspektif rumah sakit. Pengumpulan data dilakukan secara retrospektif berdasarkan basis data rekam medik pasien serangan asma mild moderate yang di IGD di Rumah Sakit Umum Anwar Medika Sidoarjo periode Januari 2017 sampai dengan Desember 2018. Data efektivitas dan biaya pengobatan serangan asma dianalisis dengan ACER. Dari hasil analisis data diperoleh nilai ACER berdasarkan total perbaikan gejala pada kelompok salbutamol sebesar Rp.2.403,75/%, dan kelompok aminofilin sebesar Rp.1.688,31/%. Berdasarkan hasil penelitian, tidak dapat disimpulkan terapi pengobatan yang lebih cost-effective karena jumlah subjek kelompok salbutamol dan kelompok aminofilin yang berbeda dan terlalu sedikit. Dari hasil analisis data diperoleh nilai ACER berdasarkan total perbaikan gejala pada penggunaan salbutamol tunggal sebesar Rp.2.073,18/%, pada kelompok salbutamol dan kortikosteroid sebesar Rp.2.573,40/%. Berdasarkan hasil nilai ACER tersebut, kelompok salbutamol tunggal lebih cost-effective dibandingkan kelompok salbutamol dan kortikosteroid berdasarkan perbaikan gejala pada pasien serangan asma mild moderate di IGD. Kata kunci: analisis efektivitas biaya, serangan asma, salbutamol, aminofilin