Etika

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PERILAKU ETIKA DALAM BISNIS

Anis Chariri

Anis Chariri Etika Bisnis dan Profesi 1

PPA FE UNDIP

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INTRODUCTION

Apa yang sebenarnya diinginkan oleh masyarkat dari

keberadaan bisnis?


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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,


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?


REPORTS

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Faktor Yang Mempengaruhi Perilaku Bisnis

PhysicalPhysicalKualitas air dan udara, keamanan

MoralKebutuhan akan kejujuran (fairness) dan keadilan (equity)

Bad Judgment


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


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


Institutional ReinforcementHukum/UU baru utk mereformasi praktik bisnis dan profesi

So what? (terus piye jal?)

BagaimanaBagaimana seharusnys

bisnis dijalankan?


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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


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


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


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


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


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


Compassion, Integrity, Predictability, Responsibility

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REPUTASI

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2)

REPUTASI

ReliabilityCredibility

CORPORATE


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”


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


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


• 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”


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


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


MethodsEducation, reduced discretion, auditing and controls, penalties

Behavioral AssumptionAutonomous being guided by material self-interest

EthosKARAKTERISTIK STRATEGI INTEGRITY


EthosSelf-governance according to chosen standard

ObjectiveEnable responsible conduct

LeadershipManagement-driven, with aid of lawyers, HR, others

Methods


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


StandardsCriminal and Regulatory Law

StaffingLawyers

ActivitiesDevelop compliance standards, train and communicate, handle reports of misconduct conduct investigations


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

EducationCompliance standards and system

IMPLEMENTASI STRATEGI INTEGRITY


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


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


Documents

Etika