Waktu normal dapat diketahui dari CPM. Pada proyek ...

BAB IV

ANALISIS

4.1 Analisis Waktu Proyek

Waktu normal dapat diketahui dari CPM. Pada proyek pembangunan

gedung Jurusan Akuntansi Fakuitas Ekonomi UPN "Veteran" Yogyakarta, waktu

yang digunakan untuk menyelesaikan pekerjaan adalah 210 hari.

Dalam menganalisis waktu proyek dipersingkat/durasi crash adalah

sebagai berikut:

Khusus untuk pekerjaan persiapan (dengan simbol kegiatan "A") digunakan

penambahan tenaga kerja, sedangkan untuk pekerjaan yang lainnya kami

tampilkan daiam bentuk tabel, seperti yang tercantum pada tabel 4.1 di dawah ini

Tabel 4.1 Daftar penambahan jam pekerjaan lembur dan penambahan tenagakerja sebelum diperhitungkan produktifitas.

No. Durasi

normal (Dn)Durasi crash

(Dc)

Keterangan

Pelc Normal(7 jamAiari} Pek. Lembur (2 jamJhaji) lambah tenaga (jam)

1. 7 5 5 5 4

2. 14 12 12 7 -

3. 14 10 10 10 8

4. 21 20 20- 7

5. 21 18 18 10 1

6. 21 17 17 13 2

7.

8.

21

28

15 15 15 12

21 21 21 7

S. 26 20 20 20 1S

52

Keterangan :

Jam kerja pekerjaan normal harus sama dengan jam kerja pekerjaan seteiah di-

crash

1. 7 x 7 = {(5 x 7) + (5 x 2) + 4}

2. 14x7 = {(12x7)+ (7x2)}

3. 14x7 = {(10x7) + (10x2)+ 8}

4. 21 x 7-{(20x7)+ 7}

5. 21 x7 = {(18x7)+ (10x2)+ 1}

6. 21x7 = {(17x7)+ (13x2)+ 2}

7. 21 x7 = {(15x7)+ (15x2)+ 12}

8. 28x7 = {(21x7)+ (21x2)+ 7}

9. 28 x 7 = {(20 x 7) + (20 x 2) +16}

Karena adanya pekerjaan lembur selama 2 jam per hari akan mengakibatkan

penurunan produktifitas sebesar 20 %, maka agar volume yang dikerjakan tetap

100 %, waktu untuk mengerjakan suatu kegiatan dikalikan 1,25 (lihat gambar

2.15).

X - 20 % X = 1

(1 - 0,2) X - 1

0,8 X = 1

X = 5/4 = 1,25

Dan karena adanya penambahan tenaga kerja mengakibatkan penurunan

produktifitas sebesar + 13 %, maka agar volume yang dikerjakan tetap 100 %,

waktu untuk mengerjakan suatu kegiatan dikalikan 1,15 (lihat gambar 2.14).

X-13%X=1

(1 -0,I3)X = 1

54

0,87 X = 1

X= 100/87 = 1,15

Karena waktu yang digunakan untuk mengerjakan suatu kegiatan harus

diperhatikan penurunan produktifitasnya, maka tabel 4.1 berubah seperti

perhitungan berikut ini:

1. Apabila durasi normal = 7 hari = 7 x 7 = 49 jam

Durasi crash - 5 hari

Pekerjaan lembur = (5 x 7) + (5 x 2/1,25) = 43 jam

Pekerjaan tambah tenaga = (49 - 43) x 1,15 = 6,9 jam ~ 7 jam


Durasi crash =12 hari

Pekerjaan lembur -(12x7) + (7 x 2/1,25) = 95,2 jam

Pekerjaan tambah tenaga = (98 - 95,2) x 1,15 - 3,22 jam ~ 4 jam

3. Apabila durasi normal = 14 hariI = 14 x 7 = 98 jam

Durasi crash = 10 hari



4. Apabila durasi normal = 21 hari = 21x 7 = 147 jam


Pekerjaan normal = (20 x 7) = 140 jam

Pekerjaan tambah tenaga = (147 - 140) x 1,15 = 8,05 jam - 9 jam



Pekerjaan lembur = (18 x7) + (10 x 2/1,25) = 142 jam




Pekerjaan lembur = (17 x 7) + (13 x 2/1,25) = 139,8 jam

Pekerjaan tambah tenaga = (147-139,8) x 1,15 = 8,28 jam -9 jam







Pekerjaan lembur = (21 x 7) + (21 x 2/1,25) = 180,6 jam

Pekerjaan tambah tenaga = (196-180,6) x 1,15 = 17,71 jam -18 jam




Pekerjaan tambah tenaga = (196 - 172) x 1,15 = 27,6 jam - 28 jam

55

56

Karena pentingnya memperhatikan waktu untuk mengerjakan suatu kegiatan

dalam kaitannya dengan volume yang dihasilkan akibat adanya penurunan

produktifitas tersebut, maka hasil perhitungan di atas kami tampilkan dalam

bentuk tabel di bawah ini:

Tabel 4.2 Daftar penambahan jam pekerjaan lembur dan penambahan tenagakerja seteiah diperhitungkan penurunan produktifitas.

No. Durasi

norma! (Dn)Durasi crash

(Dc)

Ksterangan

Pek. Normal (7 jamfnari) Pek. Lembur (2 jam/hari) Tambah tenaga (jam)

1. 7 5 5 5 7

2. 14 12 12 7 4

3. 14 1Q 10 10 14

4. 21 20 20- 9

5. 21 16 18 10 6

6. 21 17 17 13 9

7. 21 15 15 15 21

8, 28 21 21 21 18

9. 28 20 20 20 28

Adapun kegiatan yang kami persingkat adalah kegiatan-kegiatan dengan simbol

sebagai berikut:

A2.1, A2.2, A2.3, A2.4, A2.5, A2.6, A2.7, A3.1, A3.2, A3.3, A3.4, B1.1, B1.2,

B1.3, B2, B31.1, B31.2, B32, B33, C1.1, C2.1, C2.2, D1.1, D1.2, D1.3, D2.1,

D2.2, D2.3, D2.4, D3/I, D3.2, D3.3, D3.4, Q4A, D4.2, D5.1, D5.2, D61.1, D61.2,

D62, D63v D64, D7, D81.1, D81.2, D81.3, D10.2, D10.3, D13, F1, G1, G2, G3.1,

G3.2, G4.1, G4.2, G5, G6.1, G6.2, M2.2.

57

4.2 Analisis Biaya Proyek

4.2.1 COST NORMAL

Cn = voiume x (bahan + upah)

Cn = volume x (harga satuan pekerjaan)

4.2.2 COST CRASH

Terdiri dari Biaya Langsung dan Tidak iangsung

a. Biaya Langsung

Biaya iangsung merupakan biaya untuk fisik, berupa material, upah, dan

peraiatan, yang dapat berupa pekerjaan lembur dan/atau penambahan jumiah

tenaga kerja. Biaya langsung akan meningkat jika kita mempersingkat waktu

proyek, karena periu tambahan biaya untuk pekerjaan iembur dan/atau

penambahan jumiah tenaga kerja beserta peralatannya.

Mempersingkat waktu dengan penambahan tenaga kerja

Cc s Volume x ibahan + (ueah x 1.15) }

Mempersingkat waktu dengan mengadakan pekerjaan iembur dan tambah

tenaga

• Apabiia durasi pekerjaan normal = durasi pekerjaan iembur

Upah x Dc Vpah tambah fenags (jam)Cc = Volumex {bahan *( x],5)+{ x _)}

Dn Dn 7

• Apabila durasi pekerjaan normal * durasi pekerjaan lembur

Upah x Dc Upah x durasi pek. lemburCc =Volume x {bahan + ( ) +( — x 0,5)

Dn Dn

Upah tambah tenaga (jam)+ ( x )}

Dn 7

58

b. Biaya Tidak Langsung

Biaya tidak langsung adalah biaya yang dikeluarkan untuk kegiatan non fisik,

misalnya untuk gaji pegawai tetap, sewa kantor, listrik, telepon, konsumsi, dan

Iain-Iain. Biaya tidak langsung ini akan berkurang seiring dengan berjalannya

waktu.

Pada tugas akhir kami ini biaya tidak langsungnya hanya merupakan

perkiraan saja, yang besarnya Rp. 7.500.000,00 per bulan atau Rp. 250.000,00

per hari.

Untuk mempennudah dalam menganalisa biaya proyek ini dapat digunakan

program Microsoft Excel, seperti pada tabel 4,3 dan tabel 4.4 pada halaman

berikutnya.

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4.3 Crash Secara Bertahap

Sebelum mempersingkat waktu proyek, kita periu memperhatikan lintasan

kritis suatu proyek sebagai acuan. Karena lintasan kritis proyek harus tetap dilalui

oleh lintasan kritis apabila kita mempersingkat waktu proyek tersebut.sehingga

memerlukan perhatian khusus. Dengan kata lain kegiatan yang dilalui lintasan

kritis bisa bertambah seteiah mempersingkat waktu proyek, akan tetapi tidak

tidak boleh berkurang.

Dalam mempersingkat waktu proyek syarat yang periu diperhatikan

adalah sebagai berikut:

dC

Gambar 4.1. Persyaratan dalam "crash program"

Keterangan .

syarat: dA + dB < dC

Crash dimulai dari Ri terkecil dengan syarat di > 0

Waktu proyek = durasi normal - durasi crash =• Dn - DcBiaya proyek = biaya normal + (slope x (Dn-Dc))

Biaya proyek = biaya normal + penambahan biaya proyek

Penambahan biaya proyek = I (di x Ri) => dapat dilihat pada tabel 4.4

Waktu normal proyek: 210 hari

Biaya norma! proyek : Rp. 3.099.173.908,14

Lintasan kritis awal proyek (sebelum dipersingkat) dapat dilihat pada gambar 4.2

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Waktu normal dapat diketahui dari CPM. Pada proyek ...

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