SIMULASI PERENCANAAN CASH FLOW TERHADAP RENCANA KEUNTUNGAN PADA PROYEK PEMBANGUNAN SMP N 3 KUTA, BADUNG

Abstract

The growth of the construction industry in Indonesia demands proper financial planning and control for effective and profitable projects. This study analyzes cash flow planning simulations for the RKB Building Construction Project of SMP Negeri 3 Kuta, Badung, using a quantitative descriptive method. The data used are material prices, wages, implementation methods (primary), as well as RAB, unit price analysis, and time schedule (secondary). The analysis is carried out through the preparation of the RAP, calculating project revenue using the Monthly Certificate (MC) system, and simulating several cash flow alternatives. The results show that the total cost of the project RAP is Rp 10,341,764,478.72, while the contract value is Rp 13,234,398,000. Project revenue is calculated based on monthly progress with a 20% down payment and 5% retention, resulting in a net cumulative revenue up to the 6th month of Rp 9,925,798,500. Of the four cash flow scenarios analyzed, the best alternative is the scenario with the MC payment system, a 20% down payment, initial cash of Rp 100 million, and no loans. This alternative is capable of providing a maximum profit of 13.00% (including 2% income tax).