Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

The Role of Variance Analysis as a Project Costs Controlling Tool

Hikmahwati (Politeknik Negeri Banjarmasin)
Aliffa Yulianti Muslimah (Politeknik Negeri Banjarmasin)



Article Info

Publish Date
31 Mar 2023

Abstract

The Role of Variance Analysis as a Project Costs Controlling ToolPurpose: To analyse the role of variance analysis as a cost control tool for controlling project costs which was implemented during the Covid-19 pandemic. Method: Quantitative with a case study approach. Result: Variance analysis can be used as a cost control tool for Road Rehabilitation projects during the Covid-19 pandemic. Using variance analysis, it can be seen that the existence of the Covid-19 pandemic has affected the company's operating costs, indicated by the presence of unfavorable and favorable projects. Novelty: Variance analysis can be used to identify areas where project cost deviations occurred during the Covid-19 pandemic. Contribution: Management can use variance analysis to anticipate significant cost changes in the construction sector Peran Analisis Varians Sebagai Alat Pengendalian Biaya ProyekTujuan: mengkaji peran analisis varians sebagai alat pengendalian biaya proyek  yang pelaksanaannya terjadi pada pandemi Covid-19. Metode: Kuantitatif dengan pendekatan studi kasus. Hasil: Variance analysis bisa digunakan sebagai alat pengendalian biaya proyek Rehabilitasi Jalan pada saat pandemic Covid-19. penggunaan variance analisis dapat dilihat bahwa keberadaan Pandemi Covid-19 telah memengaruhi biaya operasional perusahaan, ditunjukkan dengan adanya varians tidak menguntungkan dan menguntungkan dalam pelaksanaan proyek.  Kebaruan: Analisis varians bisa digunakan sebagai idintifikasi area mana yang terjadinya penyimpangan biaya proyek saat pandemi Covid-19. Kontribusi: Pihak manajemen bisa menggunakan variance analysis untuk mengantisipasi terjadinya perubahan biaya yang signifikan di sektor konstruksi.

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Journal Info

Abbrev

JRAAM

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope The editorial board accepts applied research articles in accounting management. Applied research article requires in depth study about the implementation or development of (new) model (system/application) in specific context (case studies), in these following areas: Financial ...