Implementing Occupational Safety and Health Management System in a Forest Management Unit (FMU) X: A Financial Analysis
Downloads
Occupational safety and health (OSH) issues in the Indonesian forestry sector have not been addressed properly even though activities in this sector pose a high risk of OSH disorders. The standard instrument (applies on a national scale) to ensure OSH protection in each business units is the Sistem Manajemen K3 (SMK3, Government Regulation Numbered 50 Year 2012). At present, not many forest management units in Indonesia are willing to implement integrated SMK3, because of the assumption that SMK3 is a cost-centered activity. This study aims to present an overview of SMK3 implementation cost (for 64, 122, and 166 criteria) in a Forest Management Unit (FMU) X, as well as analyzing financial capacity of the FMU X to allocate sufficient funds for the SMK3 implementation. The results showed that the Acacia mangium plantation in the FMU X is a feasible business, indicated by the Net Present Value (NPV) of IDR377,690,545, Benefit-Cost Ratio (BCR) 3.96, and Internal Rate of Return (IRR) 25.02%. Further analysis shows that FMU X has good financial ability to support any cost required in implementating SMK3. It is the best for the FMU X to implement 166 criteria (advanced level) of SMK3 (at a cost of IDR704,598/ha/year, NPV ofIDR376,393,262, BCR 3.92, and IRR 24.75%).
Astuti, B. (2008). Sertifikasi uji kompetensi sebagai upaya perlindungan hukum bagi tenaga kerja Indonesia/tenaga kerja wanita penata laksana rumah tangga (TKI/TKW PLRT). Tesis. Semarang: UniversitasDiponegoro.
Cooper, M.D., & Phillips, R.A. (2004). Exploratory analysisof the safety climate and safety behavior relationship. Journal of Safety Research, 35(5), 497–512. DOI: http://dx.doi.org/10.1016/j.jsr.2004.08.004
Colley, S. K., Lincolne, J., & Neal, A. (2013). An examination of the relationship amongst profiles of perceived organizational values, safety climate andsafety outcomes. Safety Science, 51 (1), 69–76. DOI: 10.1016/j.ssci.2012.06.001.
Fridson, M., & Alvarez, F. (2002). Financial statement analysis: a practitioner’s guide. Third Edition. New York: John Wiley & Sons, Inc.
Hrymak, V., & Pérezgonzález, J. D. (2007). The costs and effects of workplace accidents Twenty case studies from Ireland. Health and Safety Authority Research Series 02/2007. https://doi.org/10.1210/me.2011-1382
ILO. (1981). P155-Protocol of 2002 to the Occupational Safetyand Health Convention 1981. https://www.ilo.org/. Diakses 16 Maret 2020.
ILO. (2004). Kode Praktis ILO Keselamatan dan Kesehatan di Tempat Kerja . ILO: Jakarta
Potočnik, I., Poje, A. (2017) Forestry ergonomics and occupational safety in high ranking scientific journals from 2005–2016. Croatian Journal of Forest Engineering, 38 (2), 291–310.
Rundmo, T. (2001). Employee images of risk. Journal of Risk Research 4(4), 393-404. https://doi.org/10.1080/136698701100653259
Salawati, L. (2015). Penyakit Akibat Kerja dan Pencegahan. Jurnal Kedokteran Syiah Kuala, 15(2), 91–95. https://doi.org/10.1523/JNEUROSCI.0644-08.2008
Setiawan, A., Ekawati, E., & Widjasena, B. (2015). Analisis Perencanaan Pengendalian Bahaya pada Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) Berdasarkan PP No. 50 Tahun 2012 di PT. X. Jurnal Kesehatan Masyarakat, 3(3), 315–325.
Shalini, R.T. (2009). Economic cost of occupational accidents: Evidence from a small island economy. Safety Science, 47, 973-979. https://doi.org/10.1016/j.ssci.2008.10.021
Tsioras, P.A., Rottensteiner C., & Stampfer, K. (2014). Wood harvesting accidents in the Austrian State Forest Enterprise 2000–2009. Safety Science, 62, 400–408. DOI: https://doi.org/10.1016/j.ssci.2013.09.016
Yuniati, D. (2011). Analisis finansial dan ekonomi pembangunan hutan tanaman dipterokarpa dengan teknik silin (studi kasus PT. Sari Bumi Kusuma, Kalimantan Barat). Jurnal Hutan Tanaman, 8(4), 239–249.
Yovi, E. Y., & Prajawati, W. (2015). High risk posture on motor-manual short wood logging system in Acacia mangium plantation. Jurnal Manajemen Hutan Tropika, 21(1), 11–18. https://doi.org/10.7226/jtfm.21.1.11
Yovi, E. Y., & Yamada, Y. (2015). Strategy to disseminate occupational safety and health information to forestry workers: The felling safety game. Journal of Tropical Forest Science, 27(2), 213–221.
Yovi, E. Y., Yamada, Y., Zaini, M.F., Kusumadewi, C.A.Y., & Marisina, L. (2016). Improving the OSH knowledge of Indonesian forestry workers by using safety game application: Tree felling supervisors and operators. Jurnal Manajemen Hutan Tropika, 22(1), 75–83. DOI: 10.7226/jtfm.22.1.75.
Yovi, E.Y., & Nurrochmat, D. R. (2018). An occupational ergonomics in the Indonesian state mandatory sustainable forest management instrument: A review. Forest Policy and Economics, 91, 27–35. https://doi.org/10.1016/j.forpol.2017.11.007
Yovi, E. Y., & Yamada, Y. (2019). Addressing occupational ergonomics issues in Indonesian forestry: Laborer, operator, or equivalent workers. Croatian Journal of Forest Engineering, 40(2), 351–363. https://doi.org/10.5552/crojfe.2019.558
Yovi, E.Y & Andriyani, L.E. (2019). Analisis postur kerja dalam operasi pemanenan kayu: Pemuatan log secara manual. Jurnal Ilmiah Teknik Industri, 18(2), 170–182. https://doi.or/10.23917/jiti.v18i2.8727
Žižlavský, O. (2014). Net present value approach: Method for economic assessment of innovation projects. Procedia-Social and Behavioral Sciences, 56, 506–512.
