use Interpolation
    'sqlp' => sub { sql_param(@_) },
    'E'    => 'eval';

$statement = <<"END_SELECT";
    SELECT id, filetype, filesource_name
    FROM manggis.files 
    WHERE filetype IN $E{ sql_in( qw(durian durianloader_in durianloader_out) ) }
        AND state IN  $E{ sql_in('f', 'F') }
        AND created > to_date( $sqlp{ $start_date } , 'YYYY-MM-DD');
END_SELECT