Implementasi Standar Biaya Umum (SBU) Pada Pemerintah Kota Langsa Tahun 2017

Abstract

Standart Cost is an important part in establishing the Local Government Budget Plan for the Government. Standart Cost means which conducted research at the Government og Langsa in 2017. Standart Cost appointed by considered (i) Price of marketting (ii) Procurement process (iii) Budgedt Allocation (iv) Ekonomic, efficiency and effectiveness principles. The result of this study indicate that (i) Implementation of the Standart Cost in Government of Langsa 2017 running according to the applicable laws and regulations (ii) Character of Implementer and development of financial officer which should dbe improved. Standar Biaya Umum (SBU) merupakan bagian penting bagi Pemerintah Daerah dalam menetapkan Rencana Anggaran Belanja Pemerintah. Standar Biaya Umum yang dimaksud merupakan Standar Biaya Umum Pada Pemerintah Kota Langsa. Standar Biaya Umum (SBU) ditetapkan dengan mempertimbangkan, yaitu (i) Harga Pasar (ii) Proses Pengadaannya (iii) Ketersediaan Alokasi Angaran (iv) Prinsip Ekonomis, Efisien dan Efektif. Hasil Penelitian ini menunjukkan bahwa : (i) Impementasi Standar Biaya Umum (SBU) pada Pemerintah Kota Langsa berjalan sesuai dengan aturan perundang – undangan yang berlaku; (ii) Karakter implementator dan pengembangan pegawai di Bidang Keuangan menjadi bahan yang akan terus ditingkatkan. Standard Cost is an important part in establishing the Local Government Budget Plan for the Government. Standard Cost means which conducted research at the Government og Langsa in 2017. Standard Cost appointed by considered (i) Price of marketting (ii) Procurement process (iii) Budget Allocation (iv) Economic, efficiency and effectiveness principles. The result of this study indicates that (i) Implementation of the Standard Cost in Government of Langsa 2017 running according to the applicable laws and regulations (ii) Character of Implementer and development of financial officer which should dbe improved. General Cost Standard (SBU) is an important part for Local Government in determining the Government Expenditure Budget Plan. The General Cost Standard in question is the General Cost Standard for the Langsa City Government. General Cost Standard (SBU) is determined by considering, namely (i) Market Price (ii) Procurement Process (iii) Availability of Budget Allocation (iv) Economic, Efficient and Effective Principles. The results of this study indicate that: (i) Implementation of General Cost Standard (SBU) at Langsa City Government runs in accordance with applicable laws and regulations; (ii) The character of implementers and employee development in the Financial Sector is a material that will continue to be improved.