{"id":52867,"date":"2024-10-31T08:00:27","date_gmt":"2024-10-30T23:00:27","guid":{"rendered":"https:\/\/norimen.net\/wordpress\/?p=52867"},"modified":"2026-05-16T15:19:22","modified_gmt":"2026-05-16T06:19:22","slug":"alokasi-biaya-konstruksi","status":"publish","type":"post","link":"https:\/\/norimen.net\/id\/cost-allocation-construction\/","title":{"rendered":"Saya yakin bahwa pengalihan biaya konstruksi adalah hal yang biasa terjadi bagi mereka yang terlibat dalam proyek konstruksi!"},"content":{"rendered":"<p>Halo semuanya.<\/p>\n<p>Ini Enta.<\/p>\n<p>Dalam berita beberapa hari yang lalu,<\/p>\n<p class=\"p-article_header_title\"><a title=\"Okumura-gumi memanipulasi biaya konstruksi; beberapa kasus terungkap setelah adanya laporan internal\" href=\"https:\/\/xtech.nikkei.com\/atcl\/nxt\/column\/18\/00142\/02064\/?n_cid=nbpnxt_twbn\" target=\"_blank\" rel=\"noopener\">Okumura-gumi memanipulasi biaya konstruksi; beberapa kasus terungkap setelah adanya laporan internal<\/a><\/p>\n<p>Saya membaca artikel yang berbunyi demikian.<\/p>\n<p>&nbsp;<\/p>\n<p>Saya rasa banyak yang mengerti hal ini, tapi maksudnya begini...<\/p>\n<p>&nbsp;<\/p>\n<p>Ada dua lokasi kerja yang disebut A dan B.<\/p>\n<p>Kami akan melakukan pengendalian biaya di kedua lokasi proyek AB dan melanjutkan pekerjaan di lokasi tersebut.<\/p>\n<p>Proyek A selesai sesuai rencana dan menghasilkan keuntungan sebesar 1 juta.<\/p>\n<p>Proyek B mengalami kerugian sebesar -1 juta dibandingkan dengan perkiraan.<\/p>\n<p>&nbsp;<\/p>\n<p>Perusahaan besar biasanya melakukan penutupan buku bulanan.<\/p>\n<p>Kami secara cermat memantau biaya produksi setiap bulan dan mengelola arus kas dengan baik.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39459\" src=\"https:\/\/norimen.net\/wordpress\/wp-content\/uploads\/2019\/07\/istockphoto-843756750-612x612.jpg\" alt=\"Anggaran\" width=\"501\" height=\"500\" \/><\/p>\n<p>Jadi, kita bisa dengan mudah menyadari bahwa bulan depan situasinya bakal parah.<\/p>\n<p>Kemudian, ketika B diperkirakan akan mengalami kerugian pada bulan depan, biaya produksi (biaya operasional) yang dikeluarkan oleh B akan dicatat dalam pembukuan di lokasi A.<\/p>\n<p>&nbsp;<\/p>\n<p>Dengan begitu, defisit B akan hilang, dan hasilnya terlihat bagus, bukan? Nol bersih!<\/p>\n<p>Tentu saja, biaya di lokasi A akan sesuai dengan perkiraan (biaya produksi).<\/p>\n<p>&nbsp;<\/p>\n<p>Jika dilakukan seperti ini, biaya konstruksi yang sebenarnya tidak akan diketahui dan penyebabnya pun tidak akan terungkap.<\/p>\n<p>Khususnya pada perusahaan besar, karena adanya pemegang saham, hal tersebut akan dianggap sebagai kecurangan akuntansi.<\/p>\n<p>&nbsp;<\/p>\n<p>Sederhananya, dompet secara keseluruhan itu satu, dan di dalamnya dikelola secara terperinci. (Pada akhirnya memang sama saja, sih...)<\/p>\n<p>Jadi, yang penting hanyalah laba yang tersisa pada akhirnya, tetapi terutama bagi perusahaan besar, hal itu tidak bisa begitu saja dilakukan, dan,<\/p>\n<p>Ini berbahaya karena bisa menimbulkan dugaan pelanggaran Undang-Undang Perdagangan Produk Keuangan, Undang-Undang Perdagangan, pencatatan palsu, penggelapan pajak, dan sebagainya.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8477\" src=\"https:\/\/norimen.net\/wordpress\/wp-content\/uploads\/2018\/11\/2018-11-06-15.57.36.jpg\" alt=\"Perusahaan besar\" width=\"375\" height=\"500\" \/><\/p>\n<p>Hal ini tidak hanya terjadi di perusahaan besar, tapi di perusahaan besar hal seperti ini hampir selalu dilakukan! w<\/p>\n<p>Sejauh yang saya tahu, sepertinya 99 persen dari mereka melakukannya. (Ini hanyalah pendapat pribadi saya)<\/p>\n<p>Ada yang besar, ada yang kecil. (Perusahaan kecil dan menengah itu sudah biasa, kan?)<\/p>\n<p>Di perusahaan besar, ada unit usaha yang menghasilkan laba luar biasa, tetapi ada juga unit usaha yang harus tetap dijalankan meskipun mengalami kerugian yang sangat besar. (Saya rasa begitu.)<\/p>\n<p>Bagi kami para subkontraktor, ada lokasi kerja yang diturunkan oleh Tuhan yang tak terukur!!!<\/p>\n<p>&nbsp;<\/p>\n<p>Apa yang harus dilakukan agar proyek di lokasi itu bisa diselesaikan?<\/p>\n<p>Sejak awal, tidak ada pilihan lain selain mengalihkan pekerjaan tersebut ke lokasi lain dan menyesuaikan jadwal di lokasi tersebut.<\/p>\n<p>Karena para petinggi yang sama sekali tidak tahu apa-apa tentang kondisi di lapangan<\/p>\n<p><span style=\"font-size: 130%;\"><strong><span style=\"color: #ff0000;\">\u201cHei!! Kenapa kamu mengambil gambar di lokasi seperti itu!!!!!?\u201d<\/span><\/strong><\/span><\/p>\n<p>karena itulah.<\/p>\n<p>&nbsp;<\/p>\n<p>Bagi para tenaga penjualan dan penanggung jawab proyek di masing-masing cabang, proyek seperti itu memang tak terhindarkan! Namun, bagi pihak atas, hal itu tidak ada hubungannya...<\/p>\n<p>Selain itu, pihak lapangan juga, apakah akan dibayarkan dari lokasi lain, atau nama pekerjaan pada saat penagihan adalah...<\/p>\n<p>&nbsp;<\/p>\n<p>Bahkan jika kita menyampaikan fakta sebenarnya kepada petinggi dan meminta masukan, saya rasa mereka mungkin tidak akan bisa mengatakan apa-apa.<\/p>\n<p>&nbsp;<\/p>\n<p>Kalau tidak begitu, penanggung jawab proyek di cabang itu akan terus-menerus dikenai sanksi dan pemotongan gaji, sampai akhirnya tidak ada lagi yang tersisa, hahaha.<\/p>\n<p>Di dunia seperti ini, pasti ada yang harus bertanggung jawab (Poison)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6155\" src=\"https:\/\/norimen.net\/wordpress\/wp-content\/uploads\/2018\/03\/9eb2d0696ead4defd451d881794a7e2f.jpg\" alt=\"Peran dan Tanggung Jawab\" width=\"600\" height=\"460\" \/><\/p>\n<p>Bagaimana jika Anda menjabat posisi seperti itu?<\/p>\n<p>Jujur saja, kalau hanya pengalihan biaya produksi dan tidak ada sanksi apa pun, saya rasa itu bukan masalah besar.<\/p>\n<p>&nbsp;<\/p>\n<p>Dulu saya juga pernah melakukannya.<\/p>\n<p>Atau lebih tepatnya, saya yang diganti, hehe<\/p>\n<p>Alasannya adalah, ketika dipindahkan ke lokasi lain, saya akan mengonfirmasi hal tersebut kepada penanggung jawab di lokasi tersebut.<\/p>\n<p>Biasanya mereka akan merasa tidak suka.<\/p>\n<p>Hal ini karena keuntungan di tempat kerjanya berkurang dan penilaian terhadap dirinya pun menurun.<\/p>\n<p>&nbsp;<\/p>\n<p>Itu memang wajar menurut akal sehat, bukan?<\/p>\n<p>Namun, dalam kasus saya, pihak Welcome telah menyetujui penggantian tersebut.<\/p>\n<p>Karena, meskipun diganti, laba keseluruhan cabang tidak akan berubah, dan,<\/p>\n<p>Lagipula, aku pikir sebagai karyawan muda yang masih hijau, toh tidak akan ada gunanya kalau aku dinilai juga, hehe (sombong banget)<\/p>\n<p>&nbsp;<\/p>\n<p>Di tempat kerja saya, situasinya selalu terasa seimbang atau sedikit di bawah nol.<\/p>\n<p>Saya memang tidak terlalu memikirkannya, tapi mungkin karena itu, saya adalah orang yang sangat jauh dari penghargaan internal, hahaha.<\/p>\n<p>&nbsp;<\/p>\n<p>Kali ini, pergantian kontraktor utama menjadi berita, tapi sejujurnya, hal ini memang biasa terjadi.<\/p>\n<p>Sebagian besar perusahaan kontraktor kecil dan menengah pada dasarnya hanya melihat dalam jangka waktu satu tahun, jadi pembicaraan soal perpindahan kontrak masih jauh dari kenyataan.<\/p>\n<p>Orang yang dengan tegas mengatakan, \u201cHal seperti itu tidak mungkin terjadi!\u201d dalam hal ini sungguh patut diragukan.<\/p>\n<p>&nbsp;<\/p>\n<p>Saya berpendapat bahwa melaporkan dan membayar pajak dengan benar itu lebih mudah, jadi menurut saya, meskipun ada perubahan sistem, hal itu tidak akan terlalu berpengaruh. (Mungkin saya masih kurang paham.)<\/p>\n<p>Akhir-akhir ini, saya tidak lagi melakukan langkah-langkah penghematan pajak karena dianggap sia-sia. (Tidak perlu menunda pembayaran pajak.)<\/p>\n<p>Perusahaan hanya punya satu dompet, jadi kami hanya bisa membaginya ke sana-sini.<\/p>\n<p>Bagaimana pendapat kalian?<\/p>\n<p>Lalu, bagaimana dengan perusahaan kalian?<\/p>\n<p>&nbsp;<\/p>\n<p>Sampai jumpa lagi.<\/p>","protected":false},"excerpt":{"rendered":"<p>Halo semuanya. Ini Enta. Beberapa hari yang lalu, saya membaca sebuah artikel berita yang menyebutkan bahwa Okumura-gumi telah memanipulasi biaya konstruksi, dan beberapa kasus terungkap setelah adanya laporan internal.   Saya rasa banyak yang mengerti hal ini, tapi intinya begini:   Ada dua lokasi proyek, yaitu A dan B\u2026<\/p>","protected":false},"author":2,"featured_media":42434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_total_topic_count_hidden":0,"_bbp_total_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[240,525,1855,4524,6453],"class_list":["post-52867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","tag-240","tag-525","tag-1855","tag-4524","tag-6453"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - 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