<![CDATA[Government construction procurement requires accurate cost estimation to support budget efficiency, transparency, and accountability. The Owner's Estimate (Harga Perkiraan Sendiri/HPS) plays an important role in determining the reasonableness of construction costs and serves as a control instrument in the procurement process. Therefore, the implementation of HPS reviews by the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah/APIP) needs to be evaluated comprehensively, not only in terms of document completeness but also procedural implementation, changes in estimated costs, and information from external audit results. This study aims to develop an evaluation framework for HPS review implementation by integrating three assessment dimensions: evidence of review procedure implementation, changes in HPS values before and after the review, and relevant audit findings of the Audit Board of Indonesia (Badan Pemeriksa Keuangan/BPK). The study is designed to employ a Mixed Methods approach with an Explanatory Sequential design. The research objects comprise 26 regional strategic construction projects reviewed by the Inspectorate of Jombang Regency during the 2022–2025 period. The quantitative phase is designed to assess the implementation of 23 review work steps, compare HPS values before and after the review, and identify relevant BPK audit findings. Subsequently, the qualitative phase will involve semi-structured interviews to obtain explanations regarding review work steps that cannot be verified through the available documentation. The findings from both phases will be integrated as the basis for developing an evaluation framework for HPS review implementation. The proposed framework is expected to provide a more comprehensive assessment of HPS review implementation and serve as an input for APIP to strengthen preventive supervision and identify potential irregularities during the planning stage of construction procurement.]]>
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