EVALUASI STANDAR BIAYA MASUKAN TERHADAP BIAYA OPRASIONAL PADA SATUAN KERJA KOMANDO DAERAH TNI ANGKATAN LAUT Vlll MANADO

Abstract

This study aims to evaluate the implementation of Standard Input Costs (SBM) on operational expenditures at the Regional Command Unit of the Indonesian Navy VIII Manado, particularly in the procurement of office stationery (ATK). The study is motivated by the discrepancy between government-established cost standards and actual field conditions, including market price fluctuations, incremental-based planning, and weak supervision of consumable goods. This research employs a qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the implementation of SBM has not been fully effective in reflecting reasonable operational costs. This is due to the limited flexibility of cost standards, inaccuracies in planning the volume of needs, and suboptimal internal control systems in managing ATK. The study implies the need for more adaptive cost standard policies aligned with operational dynamics, as well as strengthened monitoring systems to enhance efficiency and accountability in public financial management.