A unit price analysis (AHSP, Analisa Harga Satuan Pekerjaan) explains where a unit price in the budget comes from: how much material and labour one unit of work needs, multiplied by their prices. With it, unit prices can be checked and updated when material prices rise.
Example: 1 m2 of 7.5 cm lightweight block (hebel) wall
| Component | Coefficient | Base price | Amount |
|---|---|---|---|
| Lightweight block 7.5 × 20 × 60 cm | 8.4 pieces | Rp3,900 | Rp32,760 |
| Block adhesive (thin-bed mortar) | 3 kg | Rp1,200 | Rp3,600 |
| Laying labour (piece rate) | 1 m2 | Rp13,000 | Rp13,000 |
| Material + labour | Rp49,360 | ||
| Overhead and profit 10% | Rp4,936 | ||
| Unit price per m2 | Rp54,296 |
These are example 2026 market prices from housing project purchases, rounded. 7.5 cm blocks are usually bought per m3, at about Rp390,000 to Rp490,000 including VAT. One m3 holds about 111 blocks (1 ÷ (0.6 × 0.2 × 0.075)), so about Rp3,900 a block. One m2 of wall needs 8.33 blocks (1 ÷ (0.6 × 0.2)); 8.4 allows a little for offcuts. Adhesive use is usually 2.5 to 4 kg per m2 for a 3 mm joint; this example uses 3 kg. Adhesive comes in 40 kg bags at about Rp45,000 to Rp50,000.
In this example the crew is paid a piece rate per m2. When labour is paid by the day, it is worked out in man-days (OH, orang hari): for example 0.1 man-day of a skilled worker × Rp150,000 plus 0.2 man-day of a labourer × Rp120,000, which is Rp39,000 per m2. Official coefficients are usually higher because they include a head mason and a foreman; see the next section. Compare them with your piece rate: a big gap needs checking.
The official AHSP layout
For government work in Indonesia, the AHSP follows Permen PUPR No. 8 of 2023 (which replaced Permen PUPR 1/2022), with coefficient tables updated by circulars from the Directorate General of Construction. The layout:
| Row | Contents |
|---|---|
| A. Labour | Labourer, mason, head mason, foreman (in man-days) |
| B. Materials | Materials per unit of work |
| C. Equipment | Tools, if any |
| D. Total | A + B + C |
| E. Overhead and profit | 10% to 15% of D |
| F. Unit price | D + E |
Widely quoted labour coefficients for 1 m2 of 7.5 cm lightweight block wall (2016 AHSP): labourer 0.35, mason 0.13, head mason 0.013, foreman 0.003 man-days. At Rp120,000, Rp150,000, Rp170,000 and Rp180,000 a day, labour comes to about Rp64,250 per m2. Check the current official table. On government budgets, construction safety cost (SMKK) and VAT are added in the summary, not in the AHSP.
How to build an AHSP
- Choose the unit of work: m2, m3, m1, piece or lump sum.
- List the materials and labour for one unit, with their coefficients.
- Fill in current base prices and daily wages at the project location.
- Multiply each coefficient by its base price and add them up.
- Add overhead and profit (10% to 15% on government work), and use the result as the unit price in the budget.
Common mistakes
- Base prices not updated, so the budget uses last year’s material prices.
- Coefficients copied without allowing for site conditions, such as building height or access.
- Overhead and profit counted twice: in the AHSP and again in the budget summary.
The full guide is in How to build a construction cost report that catches overruns early. It has a free template (Excel or Google Sheets) and a checker that reads your own workbook.
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Common questions
What is an AHSP?
Analisa Harga Satuan Pekerjaan, a unit price analysis: the price of one unit of work from the material and labour it needs times their base prices, plus overhead and profit.
What is a coefficient in an AHSP?
How much material or labour one unit of work needs, for example 8.4 lightweight blocks per m2 of wall.
How does the AHSP relate to the budget (RAB)?
The AHSP gives the unit price; the budget multiplies that unit price by each work item’s quantity.
What does OH mean?
Orang hari, a man-day: the unit of labour. 0.2 man-day of a labourer is one labourer for a fifth of a day.
References
- Permen PUPR No. 8 of 2023 (JDIH PUPR, Indonesian): the AHSP regulation in force
- BPK regulations database: Permen PUPR 8/2023 (Indonesian): in force, and what it revoked