Evaluasi Kinerja Biaya dan Waktu Proyek Melalui Earned Value Analysis Berbasis Milestone pada Perusahaan Desain dan Konstruksi (Studi Kasus: CV Tiga Sisi)

Hakim Ahmad Saifuddin Fatah, Prof. Wakhid Slamet Ciptono, MBA., MPM., M.P.U., Ph.D.,

2026 | Tesis | S2 Manajemen

Perusahaan desain dan konstruksi skala menengah menghadapi tantangan berulang berupa cost overrun dan schedule overrun, namun belum memiliki sistem evaluasi kinerja proyek yang terstruktur. Penelitian ini mengevaluasi kinerja biaya dan waktu pada CV Tiga Sisi menggunakan Earned Value Analysis (EVA) berbasis milestone serta mengidentifikasi fase pekerjaan paling kritis sebagai dasar rekomendasi perbaikan sistem pengendalian proyek. Kerangka konseptual yang digunakan meliputi Triple Constraint, teori Earned Value Management, dan pendekatan adaptasi EVA pada data historis. Penelitian ini menggunakan desain studi kasus tunggal dengan pendekatan deskriptif-kuantitatif. Data dikumpulkan melalui studi dokumentasi atas empat proyek interior yang telah selesai, meliputi Rencana Anggaran Biaya (RAB), aktualisasi biaya akhir, project timeline, dan realisasi waktu per milestone. Nilai Planned Value (PV), Earned Value (EV), dan Actual Cost (AC) dihitung secara retroaktif melalui pembobotan milestone dari RAB untuk menghasilkan indikator CV, SV, CPI, dan SPI. Hasil penelitian menunjukkan bahwa tiga dari empat proyek mengalami overbudget dengan CPI berkisar antara 0,925 dan 0,964, sedangkan satu proyek menunjukkan efisiensi biaya dengan CPI sebesar 1,020. Seluruh proyek mengalami keterlambatan dengan deviasi durasi sebesar 2,9% hingga 33,3%. Temuan tersebut menunjukkan bahwa keterlambatan muncul secara lebih konsisten dibandingkan pembengkakan biaya. Secara nominal, deviasi biaya terbesar terjadi pada pekerjaan interior dan fabrikasi; secara proporsional, inefisiensi tertinggi terjadi pada Sipil & MEP Dasar; sedangkan keterlambatan terbesar terjadi pada fase akhir proyek. Ditemukan pula bahwa kinerja biaya dan waktu tidak selalu bergerak searah. Penelitian ini juga menunjukkan bahwa EVA dapat diterapkan secara retroaktif tanpa pencatatan progres real-time. Rekomendasi mencakup perbaikan RAB, penambahan buffer jadwal, pengendalian milestone berkala, pencatatan biaya per fase, dan evaluasi pascaproyek.

Medium-scale design and construction firms frequently face recurring cost and schedule overruns yet lack structured project performance evaluation systems. This study evaluates project cost and schedule performance at CV Tiga Sisi using a milestone-based Earned Value Analysis (EVA) approach and identifies the most critical project phases to support improvements in the project control system. The conceptual framework draws on the Triple Constraint, Earned Value Management theory, and EVA adaptation for retrospective project data. This study employed a single-case study design with a descriptive quantitative approach. Data were collected through document analysis of four completed interior projects, comprising the Bill of Quantities (BOQ), final actual costs, project timelines, and milestone completion records. Planned Value (PV), Earned Value (EV), and Actual Cost (AC) were computed retroactively using milestone-based weighting derived from the BOQ to produce CV, SV, CPI, and SPI indicators. Findings reveal that three of four projects were overbudget, with CPI values between 0.925 and 0.964, while one project achieved cost efficiency with a CPI of 1.020. All projects experienced schedule delays ranging from 2.9% to 33.3% of planned duration, indicating that schedule delays were more consistently observed than cost overruns. Nominally, cost variances centered on interior works and fabrication, while the highest proportional inefficiency occurred in Project C’s Civil Works and Basic MEP milestone. The largest delays occurred in architectural, MEP, and finishing phases. Cost efficiency was not always accompanied by timely project completion. This study further shows that EVA can be applied retrospectively using historical end-of-project data without real-time progress records. Recommendations include improving BOQ accuracy, incorporating schedule buffers, implementing regular milestone monitoring, recording actual costs per phase, and conducting systematic post-project evaluations.

Kata Kunci : Earned Value Analysis, evaluasi kinerja proyek, cost overrun, schedule overrun, perusahaan desain dan konstruksi/Earned Value Analysis, project performance evaluation, cost overrun, schedule overrun, design and construction firm