T2DM is a chronic disease characterized by high blood glucose levels due to insulin resistance or insufficient insulin production. Aim of this study was to analyze the direct medical costs of outpatient T2DM management with cardiovascular disease complications. 58 T2DM patients at the Universitas Sumatera Utara Hospital, in Sumatera Utara, Indonesia were recruited in this study in April-May 2023. This study analyze based on payer prespective named as Badan Penyelenggara Jaminan Sosial (BPJS). This quantitative research was carried out by collecting data retrospectively. Result of this study show that phycian service IDR 8,715,000, drug acquisition cost IDR 13,081,242, laboratory examination IDR 2,531,000, medical execution IDR 410,000, and administration IDR 1,425,000. Conclusion of this study, that drug acquisition cost was the highest cost IDR 13,081,242.