Junaidi, Rahmat (2023) Evaluasi Penyusunan Standarisasi Satuan Harga Barang dan Jasa Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Rokan Hulu. Masters thesis, Universitas Islam Riau.

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Abstract

The main objective of this study is to evaluate the preparation of standardized unit prices for goods and services at the Regional Financial and Asset Management Agency of Rokan Hulu Regency. This type of research is descriptive qualitative. The number of research informants is 6 people with the Head of BPKAD as the key nformant. Data collection techniques by interviews and data analysis in this study used on-site data analysis techniques developed by Miles Huberman. The results of he research show that the evaluation of standardization of standardization of unit prices for goods and services at the Regional Financial and Asset Management Agency of Rokan Hulu Regency has not been carried out optimally and needs to be mproved, especially on the indicators of efficiency, adequacy, leveling of responsiveness, and accuracy. This is because there are still cases of budget games being carried out without referring to the standard unit price of goods so that the budget made is higher than it should be. It is important to apply standard price of goods, standard costs and standard analysis of spending, so all regional governments should establish and guide standard unit prices for goods and standard costs and compile a standard analysis of spending in order to achieve a good budget planning and execution process and in accordance with applicable regulations. . However, in reality there are still many local governments that have not prepared an analysis of spending standards and are not guided by standard unit prices for goods and standard costs, so that the preparation of the budget cannot be said to be fully sound.

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