Material distribution is one of the important factors affecting the successful implementation of road construction projects. Delays in material distribution can disrupt construction activities, reduce the productivity of labor and equipment, and potentially increase project costs and completion time. This study aims to analyze the impact of material distribution delays on time and cost performance in the Kasai–Semanting Road Construction Project, Berau Regency. The research method was conducted through the collection of primary and secondary data, including work volume data, material requirements, construction schedules, and project implementation data. The analysis was carried out by identifying the dominant materials used in the project, calculating material requirements, and simulating the effect of material distribution delays on effective daily working hours. The results indicate that delays in material distribution cause a reduction in effective working hours, which directly affects labor and equipment productivity, resulting in decreased daily work output and longer project completion time compared to the initial schedule. Material distribution delays also have the potential to increase project costs due to extended resource utilization duration and reduced construction efficiency. Under significant delay conditions, the project completion duration may experience delays of up to 90 days beyond the planned schedule. Based on the findings, it can be concluded that effective material distribution management plays an important role in maintaining project cost and time performance. Therefore, proper material planning, distribution management, and adequate monitoring systems are required to minimize the risk of construction project delays.