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COST PERFORMANCE ANALYSIS OF INTEGRATED LABORATORY BUILDING CONSTRUCTION BASED ON BUDGET VARIANCE ANALYSIS Tahrir, Muhammad; Teguh Rizali Zahroni; Muh. Akshar; Risna Nona
DE FACTO : Journal Of International Multidisciplinary Science Vol 3 No 02 (2025): DE FACTO : Journal Of International Multidisciplinary Science
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/defacto.v3i02.2399

Abstract

This study examines the cost performance of the Integrated Laboratory Building construction project by comparing the 2023 and 2025 Cost Budget Plans (Rencana Anggaran Biaya/RAB). The objective is to identify cost variances in each major work category and evaluate the efficiency of budget utilization. A descriptive quantitative approach was employed using official RAB documents from both periods as the primary data source. Variance analysis was conducted by calculating absolute and percentage differences between the estimated and contract values. The results indicate that the total budget in 2025 decreased by IDR 1.35 billion (2.91%) compared with the 2023 estimate. Significant cost increases occurred in electrical panel works (430.3%) and plumbing systems (152.7%), while the greatest efficiencies were achieved in façade works (13.6%) and air-conditioning systems (13.8%). Overall, the 2025 contract value achieved an efficiency level of 97.09% relative to the estimated budget, indicating good and efficient cost performance in project implementation.
Pemanfaatan Limbah Organik Kulit Jeruk (Citrus nobilis) Sebagai Minyak Angin Aromaterapi Wartomo; Risna Nona; Erina Hertianti; Heriad Daud Salusu; Muhammad Fikri Hernandi; Joko Prayitno; Andi Yusuf; Nisrina Putri Hanifah; Agung Nugrawan Kutana; Irma Wahyuningtyas; Farida Aryani; Nur Maulida Sari
ABDIKU: Jurnal Pengabdian Masyarakat Universitas Mulawarman Vol. 4 No. 2 (2025): ABDIKU : Jurnal Pengabdian Masyarakat Universitas Mulawarman
Publisher : Fakultas Kehutanan dan Lingkungan Tropis, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32522/08d6dg37

Abstract

Orange peel waste is one of the wastes that negatively impacts the environment if left to accumulate and ends up rotting. This will lead to environmental pollution in the surrounding area. One application of utilizing orange peel waste is to process it into essential oil, creating a product with high economic value. This activity aims to provide training on the utilization of orange peel waste, which is known to contain active ingredients, into aromatherapy oil products. The method of the activity is carried out through several stages, including: field surveys and coordination with local parties, the implementation of the activity to produce aromatherapy oil from essential oil waste of orange peels, discussions during the activity, and an evaluation of the activity to assess and analyze the achievement of the community service implementation. The result of this activity is the improvement and understanding gained by the community group through training and socialization in utilizing orange peel waste into products with high economic value for the PKK group from Dasawisma Teratai RT.26 Sei Keledang, Samarinda Seberang District.