AUDIT AND CONTROL OF STANDARD UNIT PRICES: CASE STUDY IN THE REGIONAL GOVERNMENT INFORMATION SYSTEM OF THE REPUBLIC OF INDONESIA

Abstract

The Standard Unit Price (SSH) is a crucial component in the planning and management of local government budgets. The audit and control of SSH play a vital role in ensuring transparency, accountability, and efficiency in budget utilization. This study aims to evaluate the implementation of SSH within the Indonesian Regional Government Information System (SIPD RI) and analyze the effectiveness of audits in controlling price discrepancies and potential budget misappropriation. The research employs a case study approach with qualitative descriptive methods, collecting data through document analysis and direct observation of the Indonesian Regional Government Information System (SIPD RI) system. The findings indicate that the implementation of Standard Unit Price (SSH) in Indonesian Regional Government Information System (SIPD RI) has improved the accuracy of unit price recording. However, challenges remain in data validation, price updates, and discrepancies between market prices and standard prices. Audits play a crucial role in assessing compliance and the effectiveness of Standard Unit Price (SSH) policies, particularly in identifying potential price markups and budget inconsistencies. Strengthening oversight mechanisms and improving data integration are necessary to ensure that Standard Unit Price (SSH) serves as an effective tool for regional financial management.