Implementation of Input Cost Standards in Budget Preparation at the Housing Provision Implementation Center of West Nusa Tenggara Province, Ministry of Public Works and Public Housing

Fathiah Rahman (Universitas Mataram)

Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 7 No. 2 (2026): April

This study aims to see to what extent Standard Input Costs (SBM) can streamline costs and act as a controller in budget preparation. The method used in this study is descriptive qualitative with data sourced from secondary data and a brief explanation from one of the employees of the NTB Province Housing Provision Implementation Center, Ministry of PUPR regarding the implementation of SBM as a standard in budget preparation. The results of the study show that Standard Input Costs (SBM) cannot fully be used as a basis for budget preparation because unit costs are sourced from: a. PMK SBM and b. Market prices and those that increase income must be approved by the Minister of Finance.