Background: The audit of the Mineral and Coal Mining Safety Management System aims to obtain an overview of the level of implementation of the mineral and coal mining management system, assess the capacity of the mining system to ensure compliance with the legislative requirements, evaluate the effectiveness of mining systems in meeting the set targets and identify the potential application of the MSMS to be enhanced at the P.T. Putra Perkasa Eternal Site of PT Makmur Lestari Primatama from the period January 1, 2023 until December 2023. The purpose of this study was to find out the implementation of the safety management system in nickel mining of PT. Putra Perkasa Abadi Job Site MLP in 2023. Method: This type of research is quantitative descriptive. The research conducted in December 2023. Compliance measurements are carried out on 7 elements consisting of Policy, Planning, Organization and Personnel, Implementation, Monitoring, Evaluation and Follow-up Action, Documentation, and Management Review and Performance Improvement. Data collection methods are carried out with interviews, observations, and document explanations. Results: The policy element achieved 74% compliance from the maximum achievable value. Although the maximum value has not been reached, it still shows a good level of compliance. The planning element achieves 59% compliance from the maximum achievable value. Further evaluation is needed to understand the factors that lead to this achievement. Organizational and staff elements reach 51% compliance from the maximum value. Implementation elements reach 38% compliance. There is great potential for improvement in the implementation of this element. The monitoring, evaluation, and follow-up elements reached 46% compliance. More effort is needed to improve performance in this regard. Despite low maximum values, documentation elements reach 58% compliance, indicating a good focus on document management but still requiring optimization. Management review elements and performance improvements reached 46% compliance. This aspect can be a focus of improvement to improve overall performance. Overall, the management system achieved 49% compliance from the maximum value. Conclusion: In general, PT Putra Perkasa Abadi Job Site MLP has procedures and mechanisms that support the creation of a mining safety system. However, improvements are needed that can be directed to elements with lower compliance scores. It requires optimization of each element consisting of Policy, Planning, Organization and Personnel, Implementation, Monitoring, Evaluation and Follow-up, Documentation, as well as management review and performance improvement. Data collection methods were carried out using interviews, observation and document review.