Evaluasi Hubungan Work Breakdown Structure dan Penjadwalan Proyek Terhadap Pencapaian Key Performance Indicator dengan Metode Earned Value Analysis: Studi Kasus FPSO X Modular M28

Floating Production, Storage, and Offloading (FPSO) modular projects are commonly executed in parallel using a modular approach, which enables schedule acceleration but increases the risk of delay and cost deviation when project planning is not properly structured. This study aims to evaluate the relationship between the Work Breakdown Structure (WBS) and project scheduling in achieving Key Performance Indicators (KPIs), and to assess the application of man-hours-based Earned Value Analysis (EVA) for cost and schedule performance evaluation in a real construction project. The study utilizes planned and actual man-hours data from the FPSO Modular M28 project. EVA indicators, including Planned Value (PV), Earned Value (EV), Actual Cost (AC), Schedule Performance Index (SPI), and Cost Performance Index (CPI), were calculated and compared with the initial project KPI baseline. The results indicate that misalignment between WBS weighting and actual man-hours distribution caused PV distortion, leading to SPI and CPI values below unity that did not accurately reflect execution performance. A two-month delay on the critical path and man-hours overrun were identified as structural planning issues. Through WBS re-alignment based on actual man-hours and retrospective re-baselining while preserving network logic, EVA was recalculated using a more representative baseline. Post-mitigation results show acceptable performance levels, with SPI_revised ? 0.83, CPI ? 0.97, and an EVA Health Index ? 0.90. The study confirms that man-hours-based EVA functions not only as a performance measurement tool but also as a diagnostic and control mechanism for objective KPI formulation.