PENERAPAN KESELAMATAN DAN KESEHATAN KERJA PADA USAHA MIKRO KECIL MENENGAH (UMKM): PERSPEKTIF KARYAWAN DAN PEMILIK USAHA

Agustina Sadri Yathy Lay (Sekolah Tinggi Ilmu Ekonomi Oemathonis)

Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Vol 14 No 1 (2026): JURNAL EKOBIS

Occupational safety and health (OSH) is a crucial aspect of human resource management, including in Micro, Small, and Medium Enterprises (MSMEs), which are characterized by work-related risks and limited managerial systems. A major issue in MSMEs is the suboptimal implementation of OSH due to limited resources, low OSH literacy, and differing perceptions between business owners and employees. This study aims to analyze the implementation of OSH in MSMEs from the perspectives of business owners and employees. A qualitative descriptive approach was employed, with data collected through in-depth interviews and direct observations of MSMEs in Ruteng. The findings indicate that OSH implementation in MSMEs remains informal and unstructured, where business owners perceive OSH as basic precautionary practices, while employees view OSH as an essential form of protection that has not been adequately fulfilled. These differing perspectives create gaps in OSH practices and have implications for work comfort and business sustainability.