Analisa Fungsi Rencana Anggaran Pelaksanaan (RAP) dan Bill of Quantity (BQ) terhadap Perhitungan Laba dalam Perusahaan Konstruksi

Abstract

This study aims to analyze the function of the Implementation Budget Plan (Rencana Anggaran Pelaksanaan/RAP) and Bill of Quantity (BQ) in profit calculation within construction companies, using a case study of PT. Adigraha Ayodya Pertiwi in Surabaya. The main issue faced by construction companies is the discrepancy between budgeted and actual project costs due to weak internal control systems, manual record-keeping, and poor coordination among departments. This research employs a descriptive qualitative approach, using primary data collected through interviews and observations, and secondary data from RAP documents, BQ, project reports, and financial statements. The data were analyzed through reduction, presentation, and qualitative interpretation. The findings indicate that RAP and BQ play a crucial role in maintaining effective internal control and accurate profit calculation. However, at PT. Adigraha Ayodya Pertiwi, inconsistencies between RAP, BQ, and actual project realization were found, leading to higher actual costs and reduced profitability. These discrepancies are mainly caused by manual documentation systems and limited coordination between departments. Therefore, the implementation of an integrated digital recording system, improved interdepartmental coordination, and stricter internal supervision are necessary to enhance cost control effectiveness and sustain company profitability.