Etika
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1
PERILAKU ETIKA DALAM BISNIS
Anis Chariri
Anis Chariri Etika Bisnis dan Profesi 1
PPA FE UNDIP
A b
INTRODUCTION
Apa yang sebenarnya diinginkan oleh masyarkat dari
keberadaan bisnis?
Anis Chariri Etika Bisnis dan Profesi 2
2
TUNTUTAN MASYARAKATTuntutan Shareholder dan Masyarakat terhadapTuntutan Shareholder dan Masyarakat terhadap keberadaan bisnis dan profesi makin meningkat:
Stakeholder menghendaki agar kegiatan bisnis menghargai nilai-nilai & kepentingan merekaCorporate directors diminta mengelola bisnis dgn etisPerusahaan diminta utk lebih bertanggung jawab,
Anis Chariri Etika Bisnis dan Profesi 3
gg g j ,transparan, dan etisKinerja tidak lagi diukur dari “berapa yg diperoleh”, tetapi “bagaimana hasil tersebut dicapai secara etis”
Faktor apa saja yang
ANNUAL REPORTS
Faktor apa saja yang mempengaruhi perilaku
dalam bisnis?
Anis Chariri Etika Bisnis dan Profesi 4
REPORTS
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Faktor Yang Mempengaruhi Perilaku Bisnis
PhysicalPhysicalKualitas air dan udara, keamanan
MoralKebutuhan akan kejujuran (fairness) dan keadilan (equity)
Bad Judgment
Anis Chariri Etika Bisnis dan Profesi 5
Kesalahan operasi, kompensasi eksekuitfActivist Shareholders
Shareholders etis, konsumen dan environmentalist
Faktor Yang Mempengaruhi Perilaku Bisnis (2)
EconomicEconomic Kelemahan, tekanan utk bertahan
CompetitionTekanan global
Financial MalfeasanceBerbagai skandal akuntansi dan keuangan
Anis Chariri Etika Bisnis dan Profesi 6
g gGovernance Failures
Pengakuan thd arti penting good governance dan isu-isu etika
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Faktor Yang Mempengaruhi Perilaku Bisnis (2)
AccountabilityAccountabilityKebutuhan akan transparansi
SynergyPublikasi, perubahan-perubahan yg berhasil
I tit ti l R i f t
Anis Chariri Etika Bisnis dan Profesi 7
Institutional ReinforcementHukum/UU baru utk mereformasi praktik bisnis dan profesi
So what? (terus piye jal?)
BagaimanaBagaimana seharusnys
bisnis dijalankan?
Anis Chariri Etika Bisnis dan Profesi 8
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HARAPAN BARU DALAM BUSINESS
Konsep Lama (Milton Friedman): “Laissez-faire profitKonsep Lama (Milton Friedman): Laissez faire, profit oriented” banyak menimbulkan masalahFriedman mengatakan:“in a free-enterprise, private property system a corporate executive…has [the] responsibility to make as much money as possible while conforming to the basic rules of society both in law and in ethical
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basic rules of society, both…in law and in ethical custom”“[This is] the appropriate way to determine the allocation of scarce resources to alternative uses”
PERUBAHAN PARADIGMAKeberhasilan perusahaan ditentukan olehKeberhasilan perusahaan ditentukan oleh ketergantungan antara bisnis dan masyarakatSukses ditentukan oleh keseimbangan antara laba dan kepentingan stakeholdersSukses perusahaan ditentukan oleh kerangka yang berorientasi pada stakeholder luas
Anis Chariri Etika Bisnis dan Profesi 10
termasuk “apa yang diperoleh” dan “bagaimana memperolehnnya”Muncul = stakeholder accountability model
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GOVERNANCE & STAKEHOLDER ACCOUNTABILITY
TREND BARUFiduciary responsibility difokuskan ke publicLegal liability bagi corporate directorsPenjelasan manajemen kpd shareholder ttg
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j asa a aj pd s a o d gkecukupan internal controlStruktur governance diarahakan pada “bagaimana laba tertentu dihasilkan
Corporate Stakeholder Accountability
ShareholdersActivists
Government
Karyawan
Customers
Anis Chariri Etika Bisnis dan Profesi 12
CORPORATIONCreditors
Lenders
Suppliers
Others (media etc)
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KERANGKA CORPORATE GOVERNANCEKey Board Control Function:
Set guidance and boundaries (policies codes
Shareholder
MemilihBoard of Directors &
Subcommittees: Audit
boundaries (policies, codes, culture)
Set Direction (Strategies, goals, remuneration, incentives)
Appoint CEO, who appoints other executives
Arrange for Resources
Monitor Feedback
Anis Chariri Etika Bisnis dan Profesi 13
Auditor
Subcommittees: Audit, Governance,
Compensation
Monitor Feedback (operational, policy compliance, financial reports
Report to shareholders, Govern
Advises on Auditor
MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO
NILAI (VALUE)Hypernorms
Nilai yang dihormati secara universal oleh stakeholders dan budaya seluruh duniaBerisi Nilai Dasar: Honesty, fairness, Compassion Integrity Predictability
Anis Chariri Etika Bisnis dan Profesi 14
Compassion, Integrity, Predictability, Responsibility
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REPUTASI
MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2)
REPUTASI
ReliabilityCredibility
CORPORATE
Anis Chariri Etika Bisnis dan Profesi 15
ResponsibilityTrustworthiness
CORPORATE REPUTATION
MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (3)
RISIKORISIKOManajemen dan auditor hrs memperhatikan “risk management (RM)”RM = budaya, proses, dan struktur yang diarahkan untk mengelola secara efektif “potential opportunity” dan “adverse effect”
Anis Chariri Etika Bisnis dan Profesi 16
p pp yRM dapat didesain utk menghindari “unfortunate consequences” yg melekat dari setiap risiko
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ETHICAL RISKSSTAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK
ShareholdersShareholders
• Stealing, misuse of fund/assets
• Conflict of interests with officers
• Performance level
• Reporting Transperancy
Honesty, integrity
Predictability, responsibility
Responsibility, honesty
Honesty, integrity
Employees
Anis Chariri Etika Bisnis dan Profesi 17
Employees
• Safety
• Diversity
• Child and/or sweatshop labor
Fairness
Fairness
Compassion, Fairness
STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK
ETHICAL RISKS (2)
Customer
• Safety
• Performance
Fairness
Fairness, Integrity
Environmentalist
• Pollution Integrity Responsibility
Anis Chariri Etika Bisnis dan Profesi 18
• Pollution Integrity, Responsibility
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PERKEMBANGAN ETIKA BISNIS
Dari Shareholders ke StakeholdersDari Shareholders ke StakeholdersMuncul “corporate social conduct”
Stakeholder Impact AnalysisKeputusan yang dibuat merefleksikan “ethical values”
Anis Chariri Etika Bisnis dan Profesi 19
LINGKUNGAN ETIKA BAGI AKUNTAN
ROLE AND CONDUCTROLE AND CONDUCTLoyal terhadap Kepentingan PublikMenghindari conflict of interest
GOVERNANCEInternational code of conduct bagi akuntanReformasi berkaitan dengan tanggung jawab
Anis Chariri Etika Bisnis dan Profesi 20
Reformasi berkaitan dengan tanggung jawab akuntan (SOX, CLERP)
SERVICE OFFERED
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STRATEGI MANAJEMEN ETIKA
KARAKTERISTIK STRATEGI COMPLIANCE
EthosConformity with externally imposed standard
ObjectivePrevent criminal misconduct
LeadershipLawyer-driven
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MethodsEducation, reduced discretion, auditing and controls, penalties
Behavioral AssumptionAutonomous being guided by material self-interest
EthosKARAKTERISTIK STRATEGI INTEGRITY
STRATEGI MANAJEMEN ETIKA
EthosSelf-governance according to chosen standard
ObjectiveEnable responsible conduct
LeadershipManagement-driven, with aid of lawyers, HR, others
Methods
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MethodsEducation, leadership, accountability, organizational systems and decision process, auditing and controls, penalties
Behavioral AssumptionSocial beings guided by material self-interest, value, ideals, peers
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IMPLEMENTASI STRATEGI COMPLIANCE
STRATEGI MANAJEMEN ETIKA
StandardsCriminal and Regulatory Law
StaffingLawyers
ActivitiesDevelop compliance standards, train and communicate, handle reports of misconduct conduct investigations
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handle reports of misconduct, conduct investigations, oversee compliance audits, enforce standards
EducationCompliance standards and system
IMPLEMENTASI STRATEGI INTEGRITY
STRATEGI MANAJEMEN ETIKA
StandardsCompany values and aspiration; social obligations including law
StaffingExecutives and managers with lawyers, others
ActivitiesLead development of company values and standards, train and communicate integrate into company systems provide guidance
Anis Chariri Etika Bisnis dan Profesi 24
communicate, integrate into company systems, provide guidance and consultation, assess value performance, identify and resolve problems, oversee compliance activities
EducationDecision Making and values compliance standards and system
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THE ENDSAMPUNMATUR NUWUN
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