SUSTAINABILITY OF FINANCIAL MANAGEMENT IN OCCUPATIONAL SAFETY AND HEALTH MANAGEMENT AT SMALL AND MEDIUM ENTERPRISE (SME) IN FOOD AND BEVERAGE SECTOR (KELESTARIAN PENGURUSAN KEWANGAN DALAM PENGURUSAN KESELAMATAN DAN KESIHATAN PEKERJAAN SEKTOR PKS DALAM PENGKHUSUSAN MAKANAN DAN MINUMAN)

Authors

  • Amirul Shazli Sahimi Faculty of Social Sciences & Humanities, Malaysia National University, Selangor, Malaysia
  • Kadir Arifin Faculty of Social Sciences & Humanities, Malaysia National University, Selangor, Malaysia
  • Kadaruddin Aiyub Faculty of Social Sciences & Humanities, Malaysia National University, Selangor, Malaysia
  • Nik Raihan Nik Mansor Faculty of Social Sciences & Humanities, Malaysia National University, Selangor, Malaysia
  • Muhammad Lui Juhari Faculty of Social Sciences & Humanities, Malaysia National University, Selangor, Malaysia
  • Norfadillah Derahim Faculty of Social Sciences & Humanities, Malaysia National University, Selangor, Malaysia

Abstract

Abstract

Finance is one of the determinants of occupational safety and health management in the SME sector. Work-related accidents involving SMEs increase each year due to the weaknesses in terms of safety awareness and high cost constraints of employers in implementing occupational safety and health management. The study aim to identify the elements of financial management that give impact to the management of occupational safety and health in the SME sector. A total of 338 respondents are selected among food and beverage sector SMEs in Malaysia. Likert scale questionaire will be used as one of the research instrument consist of 7 elements. The data will be analyze using Statistical Package for Social Science (SPSS) version 20.0. Overall, the level of financial management in the management of occupational safety and health in the SME sector in food and beverage specialization is at a very high level. Among the elements, financial management showed the most dominant management element. However, other 6 elements of financial management also important for the management of occupational safety and health because the mean value of the elements is almost significant with the management element of 4.35 mean (87%). It is clear that management elements are essential to financial management in occupational safety and health management in the SME sector.

Keywords: Small and Medium Enterprises (SMEs), Occupational Safety and Health Management, Financial Management and Food and Beverage Sector

 

Abstrak

Kewangan merupakan salah satu penentu kepada tahap pengurusan keselamatan dan kesihatan pekerjaan di sektor PKS. Kemalangan semasa kerja melibatkan PKS semakin meningkat setiap tahun kerana kelemahan dari segi kesedaran terhadap keselamatan dan kekangan kos yang tinggi majikan dalam dalam melaksanakan pengurusan keselamatan dan kesihatan pekerjaan. Kajian yang dijalankan adalah bertujuan untuk mengenalpasti elemen pengurusan kewangan yang memberi kesan dalam pengurusan keselamatan dan kesihatan pekerjaan di sektor PKS. Sebanyak 338 responden dipilih melibatkan PKS sektor makanan dan minuman di Malaysia yang terpilih dalam kajian ini. Satu set soal selidik digunakan sebagai instrumen kajian yang merangkumi 7 elemen digunakan dalam soal selidik dengan menggunakan skala likert. Data dianalisis dengan menggunakan perisian Statistical Package for Social Science (SPSS) versi 20.0. Secara keseluruhaan mendapati bahawa tahap pengurusan kewangan dalam pengurusan keselamatan dan kesihatan pekerjaan dalam sektor PKS dalam pengkhususan makanan dan minuman berada pada tahap sangat tinggi. Antara elemen pengurusan kewangan menunjukkan elemen pengurusan paling dominan terhadap pengurusan keselamatan dan kesihatan pekerjaan. Namun begitu, lain-lain elemen pengurusan kewangan juga penting terhadap pengurusan keselmatan dan kesihatan pekerjaan kerana nilai min elemen hampir ketara dengan elemen pengurusan iaitu sebanyak 4.35 min (87%). Jelas menunjukkan bahawa elemen pengurusan penting terhadap pengurusan kewangan dalam pengurusan keselamatan dan kesihatan pekerjaan dalam sektor PKS

Kata kunci: Perusahaan Kecil dan Sederhana (PKS), Pengurusan Keselamatan dan Kesihatan Pekerjaan, Pengurusan Kewangan dan Sektor Makanan dan Minuman.

References

Aisyah Abdul Rahman & Wajeeha Zulkifly. 2016. Faktor Penentu Pengurusan Kewangan: Kes Mahasiswa Universiti Kebangsaan Malaysia. Jurnal Personalia Pelajar 19(2): 85-94.

Amidu, M., Effah, J., & Abor, J. 2011. E-accounting practices among small and medium enterprises in Ghana. Journal of Management Policy and Practice 12(4): 146-155.

Annual Report 2016/2017. 2016. Small Medium Enterprise (SME). Policies on SME and Entrepreneurship Development.

Azham, M.A., Siti, Z.S., M. Hadafi, S., M. Hadzarami, H.R., M. Syahrir, R. & Gloeck, J.D. 2012. Internal audit in the federal government organizations of Malaysia: The good, the bad and the very ugly? International Journal of Multidisciplinary Research 3: 18-61.

Bahril B. Balli. 2011. Instrumen Penilaian Bagi Pengiktirafan Pengalaman Pembelajaran Terdahulu (PPPT) Dalam Konteks Pembelajaran Sepanjang Hayat: Transformasi Pendidikan Politeknik Di Malaysia. Johor: UTHM.

Clifton, R., 1998. Creating a H&S system which works for small enterprises, Finish IOH Research Report 25.

Dowling, N.A., Corney, T., & Hoiles, L. 2009. Financial management practices and money attitudes as determinants of financial problems and dissatisfactionin young male Australian workers. Journal of Financial Counseling and Planning 20(2): 5-13.

Hairina. N 2013. Konsep Diri Adversity Quotient dan Kemandirian Belajar Siswa. Jurnal Psikologi 8(1): 619-632.

Hasle, P., & Limborg, H.J., 2006. A review of the literature on preventive occupational health and safety activities in small enterprises. Industrial Health 44: 6–12.

Jabatan Keselamatan dan Kesihatan Pekerja. 2017. Pelan Strategik Keselamatan & Kesihatan Pekerjaan Di IKS 2016-2020.

Khoong Tai Wai. 2016. Perancangan kewangan dan aplikasi teori

tingkah laku kewangan dan teori keperluan Maslow: Kajian kes KWSP di Malaysia. Geografia OnlineTM Malaysian Journal of Society and Space 12(8):10 – 21.

Legg, S. J., Olsen, K. B., Laird, I. S., & Hasle, P. 2015. Managing safety in small and medium enterprises. Safety Science 71: 189–196.

Levy, B. 1993. Obstacles to Developing Small and Medium-sized Enterprises: An Empirical Assessment. Policy. Research and External Affairs Working papers No. 588. Washington: World Bank.

Maceachen, E., Kosny, A., & Marcia, K.S. 2010. Workplace Health Understandings and Processes in Small Businesses : A Systematic Review of the Qualitative Literature Workplace Health Understandings and Processes in Small Businesses : A Systematic Review of the Qualitative Literature. J Occup Rehabil 20(2):180-98.

Mayhew, C. & Peterson C.L. 1999. Occupational Health and Safety in Australia St Leonards. NSW: Allen & Unwin.

McMahon, R.G.P., Holmes S., Hutchinson P.J., & Forsaith, D.M. 1993. Small Enterprise Financial Management: Theory and Practice. New South Wales: Harcourt Brace.

Meredith, G. 1986. Financial Management Of The Small Enterprise. Sydney: McGraw Hill.

Meridith, G.J.R. & Mantel, S.J. 2006. Project Management: A Managerial Approach. 5th edition. New Jersey: Wiley and Sons.

Micheli & Cagno. 2010. Developing, Implementing and Evaluating OSH Interventions in SMEs: Apilot, Exploratory Study. International Journal of Occupational Safety and Ergonomics 20(3): 385–405.

Morse, C.I., Jeanette M.T., Mark, G.D., Ken, R.F., Karen, M.B. & Marco, V.N. 2004. Reduced Planterflexor Specific Torque in the Elderly is Associated with a Lower Activivation Capacity. European Journal of Applied Physiology 92(1-2): 219-226.

Mustazar, M. dan Ho, S.P. 2009. Keberkesanan Latihan Keselamatan dan Kesihatan dalam Mengurangkan Kemalangan di Tempat Kerja. Prosiding Perkem I : 293-324.

Okun, A., Lentz, T.J., Schulte, P., & Stayner, L. 2001. Identifying high-risk small business industries for occupational safety and health interventions. American Journal of Industrial Medicine 39(3): 301-311.

Pertubuhan Keselamatan Sosial. 2013. Annual Report SOCSO. Kuala Lumpur: PERKESO.

Peterson, D. 1996. Safety management 2000. Professional Safety 45(1): 16-19.

Sidek Mohd Noah. 2002. Rekabentuk Penyelidikan: Falsafah, Konsep dan Praktis. Serdang: Penerbit Universiti Putra Malaysia

Sorenson, C.E. 2017. Gift Exchange in the Workplace: Addressing the Conflicting Evidence with a Careful Test. Management Science 64(9): 3971-4470.

Steel, W. F. & Webster, L.M. 1992. Small Enterprises in Ghana: Responses to Adjustment. The World Bank Economic Review 6(3): 423–438.

Stevens, G. 1999. Features – Workplace injuries in small and large manufacturing workplaces: An analysis of the risk of fatal and non-fatal injuries, including figures for 1994/5-1995/6. Labour Market Trends 107(1): 19-26.

Suhana Ibrahim. 2003. Peranan Kaunselor Di Dalam Sesebuah Organisasi: Satu Kajian Kes di Enam Buah Organisasi Terpilih Di Malaysia. Tesis Sarjana Muda. Kota Samarahan: Universiti Malaysia Sarawak.

Tan, H.B., Hoe, S.Y., & Hung, W.T. 2011. Financial literacy and personal financial planning in Klang Valley, Malaysia. Int. Journal of Economics and Management 5(1): 149-168.

Targoutzidis, A., Koukoulaki, T., Schmitz-Felten, E., Kuhl, K., Oude Hengel, K.M., Rijken, E., Broek K. van den., & Kluser, R. 2014. The Business Case for Safety and Health at Work: Cost-benefit Analysis of Intervention of Smalland Medium- Sized Enterprises. Lexumbourg: European Agency for Safety and Health at Work.

Walters, A., Auer, M., & Ritter, T. 2006. The Impact of Ntwork Capabilities and Entrepreneurial Orientation on University Spin-Off Performance. J Bus Ventur 21(4): 541-567.

Williams, F.L., Haldeman, V., & Cramer, S. 1996. Financial concerns and productivity. Financial Counseling and Planning Education 7: 147-155.

Willis, L.E. 2008. Evidence and Ideology in Assessing the Effectiveness of Financial Literacy Education. Scholarship at Penn Law. Paper 206. Retrieve online at http://lsr.nellco.org/upenn_wps/206.

Zaimah, R. 2010. Pengaruh pengetahuan, tingkah laku dan pembuatan keputusan kewangan ke atas kesejahteraan kewangan pekerja sektor awam yang berkahwin. Tesis Doktor Falsafah. Serdang: Universiti Putra Malaysia.

Downloads

Published

2019-11-15

Issue

Section

Environment & Landscape