SYSTEMATIC LITERATUR REVIU: PENGENDALIAN BIAYA OVERHEAD PADA PROYEK INFRASTRUKTUR DESA BERBASIS SWAKELOLA

Abstrak

Proyek infrastruktur desa berbasis swakelola yang dikelola oleh kelompok masyarakat (Pokmas) sering dipilih karena dinilai lebih efisien dan mendorong pemanfaatan sumber daya lokal. Namun, dalam praktiknya biaya overhead seperti administrasi, pengawasan, operasional lapangan, dan biaya pendukun sering sulit dipetakan dan dikendalikan sehingga berpotensi memicu pembengkakan anggaran. Studi ini menyajikan tinjauan literatur sistematis (Systematic Literature Review) untuk memetakan faktor, tantangan, serta strategi pengendalian biaya overhead pada proyek infrastruktur desa berbasis swakelola. Pencarian literatur dilakukan pada basis data Scopus, ScienceDirect, Google Scholar, Portal Garuda, dan SINTA dengan rentang publikasi 2019–2024 serta kata kunci yang relevan. Seleksi studi mengikuti PRISMA dan penyaringan berbasis PICOS hingga diperoleh 7 artikel yang memenuhi kriteria. Sintesis tematik menunjukkan bahwa overhead cenderung meningkat seiring durasi proyek, dipengaruhi faktor eksternal (misalnya perubahan kebijakan dan kondisi sosial), serta diperparah keterbatasan kapasitas manajerial pelaksana di tingkat desa. Strategi yang paling konsisten direkomendasikan meliputi penyediaan pos kontinjensi atau biaya tidak terduga, penguatan pengawasan lapangan, serta penerapan pendekatan berbasis kinerja seperti Earned Value Management (EVM) dan alokasi berbasis aktivitas seperti Activity-Based Costing (ABC). Kajian ini menawarkan implikasi praktis berupa kerangka rekomendasi pengendalian overhead yang lebih terukur bagi Pokmas dan pemangku kebijakan desa, sekaligus menegaskan kebutuhan riset lanjutan terkait standar perhitungan overhead pada proyek swakelola

Community-based self-managed village infrastructure projects implemented by local community groups (Pokmas) are often adopted due to their perceived efficiency and their potential to promote the use of local resources. However, in practice, overhead costs—such as administrative expenses, supervision, field operations, and supporting costs—are often difficult to identify and control, which may lead to budget overruns. This study presents a Systematic Literature Review (SLR) aimed at identifying the key factors, challenges, and strategies for controlling overhead costs in self-managed village infrastructure projects. The literature search was conducted across Scopus, ScienceDirect, Google Scholar, Portal Garuda, and SINTA databases, covering publications from 2019 to 2024 using relevant keywords. Study selection followed the PRISMA protocol and PICOS-based screening, resulting in seven articles that met the inclusion criteria. Thematic synthesis indicates that overhead costs tend to increase with project duration, are influenced by external factors (such as policy changes and social conditions), and are further exacerbated by limited managerial capacity at the village level. The most consistently recommended strategies include the provision of contingency allowances, strengthened field supervision, and the application of performance-based approaches such as Earned Value Management (EVM) and activity-based allocation methods such as Activity-Based Costing (ABC). This review offers practical implications in the form of a more structured framework for overhead cost control for community groups and village policymakers, while also highlighting the need for further research on standardized overhead cost calculation in self-managed projects.