ANALYSIS OF THE DETERMINATION OF THE UNIT PRICE OF GOODS IN THE PREPARATION OF THE STANDARD UNIT PRICE OF GOODS OF THE PROVINCIAL GOVERNMENT OF THE RIAU ISLANDS IN 2023 (CASE STUDY AT THE REGIONAL FINANCE AGENCY OF THE RIAU ISLANDS PROVINCE)

Abstract

This study aims to analyze the determination of the unit price of goods in the preparation of the standard unit price of goods of the Bangka Belitung Islands Provincial Government in 2023 (Case Study at the Regional Finance Agency of the Bangka Belitung Islands Province). This research is qualitative research with a descriptive method that aims to describe objectively, accurately and structurally related to the process and procedures for determining the unit price of goods in the preparation of standard unit prices of goods. The research method used in this study is through semi-structured interviews with research sources, in addition to conducting document studies. The research data that has been collected will be summarized and presented to see the overall picture of the research so that research conclusions can be drawn. The results of the study revealed that the determination of the unit price of goods in the preparation of the standard unit price of goods of the Bangka Belitung Islands Provincial Government was carried out by conducting a survey to providers / shops / companies based on the proposal of regional equipment and the unit price of goods for the previous year. The types of goods stipulated in the standard unit price of goods include consumables (inventory goods) and capital goods. The unit price of goods in the preparation of the standard unit price of goods is the highest unit price of goods after adding profits, taxes, shipping costs and inflation rates. It can be concluded that the unit price of goods set in the standard unit price of goods of the Provincial Government of Bangka Belitung Islands is in accordance with the principles of effective and efficient regional financial management, in the sense that the unit price of goods set is a fair price that does not too far exceed the real price of goods on the market or at the time of purchase.