Biaya Sistem Manajemen Keselamatan Konstruksi (SMKK) merupakan elemen penting dalam memastikan keselamatan kerja pada proyek konstruksi sipil. Penelitian ini bertujuan untuk menganalisis biaya SMKK berdasarkan Work Breakdown Structure (WBS), mengevaluasi alokasi biaya SMKK pada proyek konstruksi sipil, dan mengidentifikasi hubungan antara biaya SMKK dengan kejadian kecelakaan kerja. Penelitian dilakukan pada satu proyek bendungan dengan perhitungan ulang biaya berdasarkan WBS dan 20 proyek konstruksi sipil (gedung bertingkat, bendungan & irigasi, jalan & jembatan) tahun 2020–2023. Data dianalisis melalui dokumen proyek dan validasi oleh lima pakar keselamatan konstruksi menggunakan metode diskusi terfokus untuk memastikan relevansi identifikasi, pengendalian risiko, dan alokasi biaya sesuai Permen PUPR No. 8 Tahun 2023. Uji statistik Spearman digunakan untuk mengkaji hubungan biaya SMKK dan kecelakaan kerja. Hasil menunjukkan bahwa pendekatan berbasis WBS memungkinkan identifikasi kebutuhan spesifik dan alokasi biaya yang lebih akurat. Personel keselamatan mencatat alokasi terbesar (24,61%), sedangkan asuransi memiliki alokasi terkecil (0%). Rasio biaya SMKK per Rp1 miliar lebih proporsional dibandingkan persentase terhadap nilai kontrak, terutama untuk proyek besar. Korelasi antara biaya SMKK dan kecelakaan kerja tidak signifikan (p>0,05), tetapi proyek dengan alokasi SMKK lebih tinggi menunjukkan penurunan kecelakaan serius. Penelitian ini merekomendasikan pengaturan berbasis rasio biaya SMKK, prioritas pada pelatihan keselamatan, dan evaluasi cost-benefit penerapan SMKK dalam proyek konstruksi.

The cost of Construction Safety Management Systems (SMKK) is a critical element in ensuring workplace safety in civil construction projects. This study aims to analyze SMKK costs based on the Work Breakdown Structure (WBS), evaluate the allocation of SMKK costs in civil construction projects, and identify the relationship between SMKK costs and workplace accidents. The research was conducted on one dam project with a recalculation of costs based on WBS and 20 civil construction projects (high-rise buildings, dams & irrigation, roads & bridges) from 2020–2023. Data were analyzed through project documents and validated by five construction safety experts using a focused group discussion method to ensure the relevance of risk identification, risk control, and cost allocation in accordance with Permen PUPR No. 8 of 2023. Spearman’s statistical test was used to examine the relationship between SMKK costs and workplace accidents. The results show that the WBS-based approach enables the identification of specific needs and more accurate cost allocation. Safety personnel recorded the largest allocation (24.61%), while insurance had the smallest allocation (0%). The SMKK cost ratio per IDR 1 billion was found to be more proportional compared to a percentage of the contract value, especially for large-scale projects. The correlation between SMKK costs and workplace accidents was not statistically significant (p>0.05), but projects with higher SMKK allocations showed a reduction in serious accidents. This study recommends regulation based on SMKK cost ratios, prioritization of safety training, and a cost-benefit evaluation of SMKK implementation in construction projects.