Effendy, Reza Fakhrian (2025) Efektivitas Standar Harga Satuan Dalam Penyusunan Anggaran Pendapatan Dan Belanja Daerah Kota Dumai Tahun Anggaran 2023. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effectiveness of implementing Unit Price Standards (SHS) in preparing the Dumai City Regional Revenue and Expenditure Budget (APBD) for Fiscal Year 2023. Effectiveness was analyzed through three main indicators: work quality, work quantity, and time utilization. The research method used was a qualitative approach using interviews with informants from the Dumai City Regional Financial and Asset Management Agency (BPKAD) and the Regional People's Representative Council (DPRD) (Banggar). The results indicate that the implementation of SHS has contributed to the orderliness and efficiency of budget preparation. However, obstacles remain, such as a lack of technical understanding by regional government agencies (OPD), delays in preparing the Budget Work Plan (RKA), and the mismatch of SHS prices with current market conditions. This study also found that time utilization was suboptimal and the quality of budget documents needs to be improved. Therefore, it is necessary to increase human resource capacity, regularly update the SHS, and strengthen oversight of the budget planning process to ensure more effective SHS implementation.

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