Cost-Benefit Analysis of Occupational Health and Safety (K3) Implementation in Indonesian Hospitals: Insights from Expert Interviews

Cost-Benefit Analysis of Occupational Health and Safety (K3) Implementation in Indonesian Hospitals: Insights from Expert Interviews

Authors

  • Ahmad Farid Universitas Muhammadiyah Kudus

Keywords:

Occupational Health and Safety, K3, cost-benefit analysis, Hospitals, expert interviews

Abstract

Background: Occupational Health and Safety (K3) programs in Indonesian hospitals require substantial budgeting for personal protective equipment (PPE), staff training, medical check-ups, and waste management, yet their long-term cost-effectiveness remains underexplored amid financial constraints and varying facility scales. This study conducts a cost-benefit analysis based on expert interviews to evaluate implementation outcomes. Methods: Qualitative data were gathered through in-depth interviews with five key informants from hospitals and puskesmas (community health centers) in Indonesia. Thematic analysis compared budget allocation, benefits (e.g., reduced accidents, enhanced productivity), and challenges (e.g., budget limitations, staff awareness). Results: All informants agreed K3 constitutes a mandatory long-term investment rather than a financial burden, with benefits outweighing costs. Budgets varied (flexible annual allocations, 3-5% of operational costs, or fixed sums like Rp150 million for medical check-ups), yielding significant gains such as zero work accidents, lower absenteeism, improved service quality, and accreditation compliance. Common challenges included fluctuating prices and inconsistent staff adherence, though strategies like digitalization and ongoing training were recommended.

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Published

2026-04-30

How to Cite

Farid, A. (2026). Cost-Benefit Analysis of Occupational Health and Safety (K3) Implementation in Indonesian Hospitals: Insights from Expert Interviews: Cost-Benefit Analysis of Occupational Health and Safety (K3) Implementation in Indonesian Hospitals: Insights from Expert Interviews. Accounting, Management, Business and Economic Research International Journal (AMBER-I), 1(1), 47–52. Retrieved from https://publikasi.polije.ac.id/amberi/article/view/7058