Pengaruh offsite modular construction terhadap struktur transaksi biaya dan efektivitas pengendalian internal - studi kasus embedded pada empat proyek dalam satu entitas
Info Katalog
File Repositori
Penerbit : FTSP - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Bambang Endro Yuwono
Kata Kunci : Offsite Modular Construction, cost transaction structure, Transaction Cost Economics, internal contr
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MTS_151012410013_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MTS_151012410013_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MTS_151012410013_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MTS_151012410013_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MTS_151012410013_Lembar-Pengesahan.pdf | 1 | |
| 6. | 2026_TS_MTS_151012410013_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MTS_151012410013_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MTS_151012410013_Bab-1.pdf | ||
| 9. | 2026_TS_MTS_151012410013_Bab-2.pdf | 4 |
|
| 10. | 2026_TS_MTS_151012410013_Bab-3.pdf |
|
|
| 11. | 2026_TS_MTS_151012410013_Bab-4.pdf |
|
|
| 12. | 2026_TS_MTS_151012410013_Bab-5.pdf | ||
| 13. | 2026_TS_MTS_151012410013_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MTS_151012410013_Lampiran.pdf |
|
P Penelitian ini mengkaji pengaruh offsite modular construction (osm) terhadap struktur transaksi biaya dan efektivitas pengendalian internal pada proyek konstruksi. masalah penelitian berangkat dari fragmentasi transaksi biaya proyek konvensional yang meningkatkan beban validasi, rekonsiliasi, approval, dan monitoring. dengan desain mixed methods berbasis embedded case study, penelitian ini membandingkan empat proyek dalam satu entitas agar kebijakan pencatatan dan lingkungan tata kelola relatif seragam. data kuantitatif dianalisis melalui rasio transaksi ternormalisasi, average transaction size (ats), transaction fragmentation ratio (tfr), cost concentration ratio (ccr), serta perbandingan biaya absolut. data kualitatif diperoleh dari 13 responden ahli yang terlibat langsung dalam proyek. data tersebut dianalisis melalui skor likert, analisis tematik, korelasi pearson, dan regresi sederhana sebagai bukti pendukung pola hubungan, bukan sebagai generalisasi statistik populasi. hasil penelitian menunjukkan bahwa osm tidak selalu lebih murah secara biaya awal. namun, pada kasus yang diteliti, osm menunjukkan struktur transaksi biaya yang lebih terkonsolidasi, fragmentasi transaksi yang lebih rendah, dan persepsi responden yang mendukung penguatan pengendalian internal. kontribusi penelitian ini berupa kerangka evaluasi governance berbasis struktur transaksi biaya yang mengintegrasikan transaction cost economics dan coso untuk menilai manfaat osm dari sisi struktur transaksi biaya, kompleksitas kontrol, dan efektivitas pengendalian internal proyek.
T This study examines the effect of offsite modular construction (osm) on cost transaction structure and internal control effectiveness in construction projects. the research problem arises from fragmented cost transactions in conventional construction projects, which increase validation, reconciliation, approval, and monitoring burdens. using a mixed-methods embedded case study design, the study compares four projects within a single entity to maintain relatively consistent accounting policies and governance context. quantitative analysis uses normalized transaction ratio, average transaction size (ats), transaction fragmentation ratio (tfr), cost concentration ratio (ccr), and absolute cost comparison. qualitative evidence is obtained from 13 expert respondents directly involved in the projects. the evidence is analyzed through likert scores, thematic analysis, pearson correlation, and simple regression as pattern-supporting evidence rather than population-wide statistical generalization. the findings indicate that osm is not necessarily cheaper in initial cost. however, in the observed cases, it produces a more consolidated cost transaction structure, lower transaction fragmentation, and respondent support for stronger internal control. the main contribution is a transaction-structure-based governance evaluation framework that integrates transaction cost economics and coso to assess osm through cost transaction structure, control complexity, and internal control effectiveness, thereby extending the application of transaction cost economics and coso in construction project governance.