ABSTRAK
Biaya dianggap penting karena dapat menjadi tolak ukur keberhasilan suatu proyek. Dengan adanya sistem pengendalian biaya yang baik maka kemungkinan pembengkakan biaya akan bisa diminimalisir. Sehingga diperoleh hasil yang sesuai dengan rencana anggaran biaya. Kontraktor di Yogyakarta didominasi oleh kontraktor gred 2, 3, 4, dan 5. Dalam penelitian hanya memfokuskan pada kontraktor gred 4 dan 5 yang mempertimbangkan pengendalian biaya proyek yang dilakukan kontraktor berdasarkan nilai proyek.
Penelitian ini menggunakan metode pendekatan analisis deskriptif. Adapun penelitian secara kuantitatif menggunakan metode Quartil dalam Likert Summating Rating (LSR) untuk mengetahui pengaruh sistem pengendalian biaya terhadap pengendalian biaya bagi kontraktor gred 4 dan 5 di Yogyakarta. Setelah diketahui hasil pengaruhnya dilakukan penelitian lanjut mengenai penerapan sistem pengendalian biaya pada kontraktor gred 4 dan 5 di Yogyakarta.
Hasil penelitian menunjukkan pengaruh sistem pengendalian biaya terhadap kinerja proyek sangat berpengaruh khususnya dalam hal pengendalian biaya. Penerapan sistem pengendalian biaya pada kontraktor gred 4 di Yogyakarta memiliki rata-rata nilai kesesuaian aspek sebesar 79,61% dan untuk kontraktor gred 5 memiliki rata-rata nilai kesesuaian aspek sebesar 74,22%.
Kata kunci: kontraktor, sistem pengendalian biaya, pengaruh, penerapan.
ABSTRACT
The cost is important because it can become the parameter success of a project. With the good cost control system, the possibility of cost overruns will be minimized. Thus result will be obtained consistent with the budget plan. The contractor in Yogyakarta was dominated by the contractor grade 2, 3, 4 and 5. This research focused only on contractor grade 4 and 5 who consider the project cost control based on the value of the project..
This study employed a descriptive analytical approach method. The research was conducted quantitatively using Quartil method in Likert Summating Rating (LSR) to find out the effect of cost control system on the cost control for Grades 4 and 5 contractors in Yogyakarta. Having found out the effect, the follow-up research was then conducted on the application of cost control system on the grades 4 and 5 contractors in Yogyakarta.
The result of research using a descriptive analysis showed that cost control system affected significantly to project performance especially in cost control. Then, the cost control system application in grade 4 contractor in Yogyakarta had overall aspect value of 79.61% and grade 5 of contractors in Yogyakarta had overall aspect value of 74.22%.
Keywords: contractor, cost control system, effect, application