Analisa Pengaruh Kerja Lembur (Overtime) pada Diagram Cash Flow terhadap Kontraktor (Studi Kasus Proyek Pembangunan Gedung BCA, Kota Tebing Tinggi, Sumatera Utara)

Abstract

Construction project delays are an increase in the implementation time for project completion that has been planned in the contract. Delays can be handled by adding workers with the same working hours, implementing an alternating working hours system, and implementing an overtime working hours system. Overtime work will increase workers' costs, thereby affecting previously planned cash flow. From the results of observations in the field for structural work carried out by PT. Rizky Rezky Construction on the BCA Building Construction project overtime will be implemented from the beginning of February 2023 to the end of July 2023. Resulting in additional worker wages costs of IDR. 246,452,665. From the data obtained regarding planned cash in, planned cash out, realized cash in, and realized cash out, calculations were made using the Net Present Value (NPV) and Internal Rate of Return (IRR) methods. After carrying out calculations using the NPV method, the planned NPV value is IDR. 223,360,212,- and the realized NPV value is Rp. 13,768,875,-. So the sub-contractor received a loss of Rp. 209,591,337 than what had been planned. And the value (IRR) for BCA building structural work is 207%, so the structural work does not have an IRR value.