<![CDATA[Housing development in the buffer area of Indonesia's Nusantara Capital City (IKN) requires accurate, location-sensitive cost estimates, yet the cost structure of such projects remains poorly documented. This study analyzes the Cost Budget Plan (Rencana Anggaran Biaya/RAB) of the Estate Sepaku Housing Project in Penajam Paser Utara Regency using quantity take-off and Unit Price Analysis (Analisis Harga Satuan Pekerjaan/AHSP). A quantitative descriptive case study was applied to a work package of 20 housing units and supporting site infrastructure on a 2,211 m² site with 1,055 m² of building floor area, using working drawings, technical specifications, PUPR Regulation No. 8 of 2023, and the 2023 regional Standard Price List of Goods and Services (SHBJ). Work items were identified, quantities were calculated and reconciled against the cost recapitulation, AHSP-based unit prices were applied, and costs were recapitulated by work group. The total construction cost was Rp4,240,234,957, equivalent to Rp212,011,748 per housing unit and Rp4,019,180 per m² of building floor area, excluding taxes and other non-construction cost components. Wall work dominated at Rp1,202,854,210 (28.37%), followed by roofing work (18.62%), door and window frame work (11.57%), and structural work (11.12%); together these four groups accounted for 69.67% of the total. The novelty of this study lies in mapping the cost drivers of repetitive housing construction in the IKN buffer area, providing normalized cost benchmarks and identifying the work groups that should receive priority in procurement planning and budget control.]]>
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