Abstract: This study aims to analyze the income of the dental clinic at RSU Rajawali Citra Bantul which has never been done before, with the aim of identifying the group of actions and what types of actions that contribute to the most income in the dental poly at RSU Rajawali Citra Bantul. This study uses a quantitative approach with descriptive observational methods equipped with interviews. Data were collected by documenting dental clinic financial statements and NHI claim reports from the hospital insurance division from 2018 to 2020.