2-perilaku-etika-dalam-bisnis.ppt

Etika Bisnis dan Profesi 1

PERILAKU ETIKA DALAM BISNIS


LINGKUNGAN BISNIS

Tuntutan Shareholder dan Masyarakat terhadap keberadaan bisnis dan profesi makin meningkat: Stakeholder menghendaki agar kegiatan bisnis

menghargai nilai-nilai & kepentingan mereka Corporate directors diminta mengelola bisnis

dgn etis Perusahaan diminta utk lebih bertanggung

jawab, transparan, dan etis Kinerja tidak lagi diukur dari “berapa yg

diperoleh”, tetapi “bagaimana hasil tersebut dicapai secara etis”


Faktor Yang Mempengaruhi Perilaku Bisnis

Physical Kualitas air dan udara, keamanan

Moral Kebutuhan akan kejujuran (fairness) dan

keadilan (equity) Bad Judgment

Kesalahan operasi, kompensasi eksekuitf Activist Shareholders

Shareholders etis, konsumen dan environmentalist


Faktor Yang Mempengaruhi Perilaku Bisnis (2)

Economic Kelemahan, tekanan utk bertahan

Competition Tekanan global

Financial Malfeasance Berbagai skandal akuntansi dan keuangan

Governance Failures Pengakuan thd arti penting good

governance dan isu-isu etika


Faktor Yang Mempengaruhi Perilaku Bisnis (2)

Accountability Kebutuhan akan transparansi

Synergy Publisitas, perubahan-perubahan yg

berhasil Institutional Reinforcement

Hukum/UU baru utk mereformasi praktik bisnis dan profesi


HARAPAN BARU DALAM BUSINESS Konsep Lama (Milton Friedman): “Laissez-faire,

profit oriented” banyak menimbulkan masalah Friedman 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 custom”“[This is] the appropriate way to determine the allocation of scarce resources to alternative uses”


Perubahan Pandangan Keberhasilan perusahaan ditentukan oleh

ketergantungan antara bisnis dan masyarakat Sukses ditentukan oleh keseimbangan antara

laba dan kepentingan stakeholders Sukses perusahaan ditentukan oleh kerangka

yang berorientasi pada stakeholder luas termasuk “apa yang diperoleh” dan “bagaimana memperolehnnya”

Muncul = stakeholder accountability model


GOVERNANCE & STAKEHOLDER ACCOUNTABILITY TREND BARU

Fiduciary responsibility difokuskan ke public Legal liability bagi corporate directors Penjelasan manajemen kpd shareholder ttg

kecukupan internal control Struktur governance diarahakan pada

“bagaimana laba tertentu dihasilkan”


Corporate Stakeholder Accountability

CORPORATION

Shareholders

Activists

Government

Creditors

Lenders

Karyawan

Customers

Suppliers

Others (media etc)


KERANGKA CORPORATE GOVERNANCE

Shareholder

Memilih

Auditor

Board of Directors & Subcommittees:

Audit, Governance, Compensation

Key Board Control Function:

Set guidance and boundaries (policies, codes, culture)

Set Direction (Strategies, goals, remuneration, incentives)

Appoint CEO, who appoints other executives

Arrange for Resources

Monitor Feedback (operational, policy compliance, financial reports

Report to shareholders, Govern

Advises on Auditor


MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO

NILAI (VALUE) Hypernorm

Nilai yang dihormati secara universal oleh stakeholders dan budaya seluruh dunia

Berisi Nilai Dasar: Honesty, fairness, Compassion, Integrity, Predictability, Responsibility


REPUTASI

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2)

Reliability

Responsibility

Trustworthiness

Credibility

CORPORATE REPUTATION


MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (3)

RISIKO Manajemen dan auditor hrs

memperhatikan “risk management (RM)” RM = budaya, proses, dan struktur yang

diarahkan untk mengelola secara efektif “potential opportunity” dan “adverse effect”

RM dapat didesain utk menghindari “unfortunate consequences” yg melekat dari setiap risiko


ETHICAL RISKS

STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK

Shareholders

• Stealing, misuse of fund/assets

• Conflict of interests with officers

• Performance level

• Reporting Transperancy

Honesty, integrity

Predictability, responsibility

Responsibility, honesty

Honesty, integrity

Employees

• Safety

• Diversity

• Child and/or sweatshop labor

Fairness

Fairness

Compassion, Fairness


STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK

Customer

• Safety

• Performance

Fairness

Fairness, Integrity

Environmentalist

• Pollution Integrity, Responsibility

ETHICAL RISKS (2)


PERKEMBANGAN ETIKA BISNIS

Dari Shareholders ke Stakeholders Muncul “corporate social conduct”

Stakeholder Impact Analysis Keputusan yang dibuat merefleksikan

“ethical values”


STAKEHOLDER IMPACT ANALYSIS

Five Question Approach Profitability Legality Fairness Impact on the right of each individual

stakeholder Impact on environment


Moral Standard Approach Whether it provides a net benefit to

society Whether it is fair to all stakeholders Whether it is right

STAKEHOLDER IMPACT ANALYSIS


LINGKUNGAN ETIKA BAGI AKUNTAN

ROLE AND CONDUCT Loyal terhadap Kepentingan Publik Menghindari conflict of interest

GOVERNANCE International code of conduct bagi akuntan Reformasi berkaitan dengan tanggung

jawab akuntan (SOX, CLERP) SERVICE OFFERED


STRATEGI MANAJEMEN ETIKA

Ethos Conformity with externally imposed standard

Objective Prevent criminal misconduct

Leadership Lawyer-driven

Methods Education, reduced discretion, auditing and controls,

penalties Behavioral Assumption

Autonomous being guided by material self-interest

KARAKTERISTIK STRATEGI COMPLIANCE


Ethos Self-governance according to chosen standard

Objective Enable responsible conduct

Leadership Management-driven, with aid of lawyers, HR, others

Methods Education, leadership, accountability, organizational

systems and decision process, auditing and controls, penalties

Behavioral Assumption Social beings guided by material self-interest, value,

ideals, peers

KARAKTERISTIK STRATEGI INTEGRITY



Standards Criminal and Regulatory Law

Staffing Lawyers

Activities Develop compliance standards, train and

communicate, handle reports of misconduct, conduct investigations, oversee compliance audits, enforce standards

Education Compliance standards and system

IMPLEMENTASI STRATEGI COMPLIANCE



Standards Company values and aspiration; social obligations

including law Staffing

Executives and managers with lawyers, others Activities

Lead development of company values and standards, train and communicate, integrate into company systems, provide guidance and consultation, assess value performance, identify and resolve problems, oversee compliance activities

Education Decision Making and values compliance standards and

system

IMPLEMENTASI STRATEGI INTEGRITY


2-perilaku-etika-dalam-bisnis.ppt

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