Man overboard (MOB) incidents remain one of the most critical emergencies in maritime operations due to the high risk of loss of life and the limited time available for rescue actions. The effectiveness of MOB handling is highly dependent on crew response, communication, coordination, and adherence to established safety procedures. This study aims to analyze the conformity of man overboard handling implementation on KM. Tidar with the Safety Management System (SMS) of PT PELNI. A descriptive qualitative approach was employed using observation, semi-structured interviews, documentation, and NVivo-assisted data analysis during sea practice onboard KM. Tidar. Data were analyzed through data reduction, data display, and conclusion drawing techniques. The findings indicate that MOB handling on KM. Tidar consists of six stages: initial detection, initial response actions, emergency communication, rescue maneuver, search operation, and follow-up actions. Most procedures were implemented in accordance with the company’s SMS, particularly in emergency communication, rescue maneuver execution, and search operations. The Williamson Turn maneuver was applied effectively under limited visibility conditions during nighttime operations. However, procedural non-conformities were identified at the initial detection stage, including the absence of verbal “man overboard” warning, failure to activate the emergency alarm, and incomplete initial recording procedures. These issues were influenced by human factors, operational pressure, and emergency conditions. The study concludes that MOB handling was operationally effective but not fully compliant with SMS requirements, emphasizing the need to strengthen emergency preparedness and safety culture onboard vessels.