Pendahuluan : Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) yang mengelola dan mengontrol keselamatan dan kesehatan kerja menjadi tanda tanya akan efektivitas penerapannya, dengan kondisi saat ini yakni Kecelakaan kerja yang masih terus meningkat, yang menyebabkan peningkatan biaya, berkurangnya produktivitas, hingga mempengaruhi daya saing suatu negara. Tujuan penelitian ini adalah untuk menilai tingkat penerapan Sistem Manajemen K3 dan menganalisis hubungannya dengan kinerja K3 (safety climate, incidence rate, frequency rate, dan severity rate) di perusahaan.
Metode : Penelitian ini menggunakan pendekatan kuantitatif dengan design cross sectional study pada perusahaan yang memenuhi kriteria penerapan SMK3 dan beroperasi di wilayah Kalimantan Timur, sebanyak 94 perusahaan. Total responden untuk pengukuran safety climate sebanyak 8.055 orang.
Hasil : Tingkat penerapan Sistem Manajemen K3 perusahaan di Kalimantan Timur berada pada Level 3/Konsisten yaitu penerapan SMK3 yang pendekatan sistematis dan konsisten, upaya pengendalian risiko dilakukan secara terstruktur, terukur secara kualitatif, integrasi antarprosedur dan manajemen risiko berjalan di semua divisi. Penerapan sistem pembelajaran melalui monitoring, laporan K3, dan proses perbaikan belum berjalan secara menyeluruh. Komponen tertinggi di Hazard control and prevention, dan skor terlemah di Education and training. Safety climate berada dalam kondisi baik, dengan skor tertinggi di dimensi 6 (Pembelajaran komunikasi dan inovasi) serta skor terendah di dimensi 5 (Prioritas keselamatan pekerja dan tidak ditoleransinya risiko bahaya). Faktor safety climate dan kinerja K3 (incidence rate dan frequency rate) memiliki hubungan signifikan dengan tingkat Sistem Manajemen K3 yang diterapkan di perusahaan. Terdapat hubungan antara tingkat penerapan SMK3 dengan safety climate, incidence rate, dan frequency rate berdasarkan tersertifikasi SMK3.
Kesimpulan : Semakin baik tingkat penerapan SMK3 pada suatu perusahaan maka akan menghasilkan kinerja K3 yang lebih baik. Pada perusahaan yang tersertifikasi SMK3 namun penerapan SMK3 masih pada tingkat Adhoc & Coping akan menghasilkan kinerja K3 yang buruk (safety climate membutuhkan perbaikan; incidence rate dan frequency rate cenderung meningkat).

Introduction: Work accidents that continue to increase has caused the increased costs, reduced productivity, and affect the competitiveness of a country, making the Implementation of Occupational Safety and Health Management System a question mark about its effectiveness. The purpose of this study was to assess the level of implementation of the OSH Management System and analyze its relationship with OSH performance (safety climate, incidence rate, frequency rate, and severity rate) in the company.
Method: This study uses a quantitative design with a cross-sectional study approach in companies that meet the criteria for implementing SMK3 (Occupational Safety and Health Management System) and operate in the East Kalimantan region, as many as 94 companies. Total respondents for safety climate measurement were 8,055 people.
Results: The level of implementation of the company's OSH Management System in East Kalimantan is at Level 3/Consistent, namely the implementation of SMK3 (OSH Management system) with a systematic and consistent approach, risk control efforts are carried out in a structured manner, measured qualitatively, integration between procedures and risk management runs in all divisions. The implementation of the learning system through monitoring, OSH reports, and improvement processes has not been carried out comprehensively. The highest component is in Hazard control and prevention, and the weakest score is in Education and training. The safety climate condition is in good condition, with the highest score in dimension 6 Learning, communication and innovation and the lowest score in dimension 5 Priority of worker safety and zero tolerance of hazard risks. Safety climate factors and OSH performance (incidence rate, frequency rate,) have a significant relationship with the level of OSH Management System implemented in the company. There is a relationship between the level of OHS implementation with safety climate, Incidence rate and frequency rate based on OHS certification.
Conclusion: The better the level of OHS implementation in a company, the better OHS performance will be. In companies that are SMK3 certified but the implementation of SMK3 is still at the Adhoc & Coping level, it will result in poor K3 performance (SC needs improvement; IR and FR tend to increase).