2 PERILAKU ETIKA DALAM BISNIS

PERI LAKU ETI KA DALAM
BI SNI S
Anis Chariri
PPA FE UNDI P

Anis Chariri

Etika Bisnis dan Profesi

1

I NTRODUCTI ON
Apa yang sebenarnya
A
b
diinginkan oleh masyarkat dari
keberadaan bisnis?

Anis Chariri

Etika Bisnis dan Profesi

2

1

TUNTUTAN MASYARAKAT
„

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
gg g jawab,
j
,
transparan, dan etis
„ Kinerja tidak lagi diukur dari “berapa yg

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

Anis Chariri

Etika Bisnis dan Profesi

3

Faktor apa saja yang
mempengaruhi perilaku
dalam bisnis?
ANNUAL
REPORTS

Anis Chariri

Etika Bisnis dan Profesi

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2

Faktor Yang Mempengaruhi Perilaku
Bisnis
„
„

Physical
„

Moral
„

„
„

Kualitas air dan udara, keamanan
Kebutuhan akan kejujuran ( fairness) dan keadilan
(equity)

Bad Judgment
„

Kesalahan operasi, kompensasi eksekuitf

Activist Shareholders
„

Shareholders etis, konsumen dan environmentalist

Anis Chariri

Etika Bisnis dan Profesi

5

Faktor Yang Mempengaruhi Perilaku
Bisnis ( 2)
„

„
„
„

Economic
„

Kelemahan, tekanan utk bertahan

Competition
„

Tekanan global

Financial Malfeasance
„

g skandal akuntansi dan keuangan
g
Berbagai

Governance Failures
„

Anis Chariri

Pengakuan thd arti penting good governance dan
isu-isu etika

Etika Bisnis dan Profesi

6

3

Faktor Yang Mempengaruhi Perilaku
Bisnis ( 2)
„
„

Accountability
„

Synergy
„

„

Kebutuhan akan transparansi
Publikasi, perubahan-perubahan yg
berhasil

I nstitutional
tit ti
lR
Reinforcement
i f
t
„

Anis Chariri

Hukum/ UU baru utk mereformasi praktik
bisnis dan profesi
Etika Bisnis dan Profesi

7

So what? ( terus
piye jal?)
Bagaimana
seharusnys
bisnis
dijalankan?

Anis Chariri

Etika Bisnis dan Profesi

8

4

HARAPAN BARU DALAM
BUSI NESS
„
„

Konsep Lama (Milton Friedman): “ Laissez
Laissez-faire
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
society, both…in
both in law and in ethical
custom”

“[ This is] the appropriate way to determine the
allocation of scarce resources to alternative uses”

Anis Chariri

Etika Bisnis dan Profesi

9

PERUBAHAN PARADI GMA
„
„
„

„

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

Anis Chariri

Etika Bisnis dan Profesi

10

5

GOVERNANCE & STAKEHOLDER
ACCOUNTABI LI TY
„

TREND BARU
„

Fiduciary responsibility difokuskan ke
public

„
„

„

Legal liability bagi corporate directors
j asa manajemen
a aj
kpd
pd shareholder
s a
o d ttg
g
Penjelasan
kecukupan internal control
Struktur governance diarahakan pada
“bagaimana laba tertentu dihasilkan

Anis Chariri

Etika Bisnis dan Profesi

11

Corporate Stakeholder Accountability

Shareholders
Activists

Karyawan

Government

Creditors
Lenders
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Customers
CORPORATI ON

Suppliers
Others (media
etc)
Etika Bisnis dan Profesi

12

6

KERANGKA CORPORATE GOVERNANCE
Key Board Control Function:
Set guidance and
boundaries ( policies,
codes,
policies codes
culture)
Set Direction ( Strategies,
goals, remuneration,
incentives)

Shareholder

Appoint CEO, w ho appoints
other executives

Memilih
Board of Directors &
Subcommittees: Audit,
Audit
Governance,
Compensation

Arrange for Resources
Monitor Feedback
( operational, policy
compliance, financial
reports
Report to shareholders,
Govern

Auditor

Advises on Auditor

Anis Chariri

Etika Bisnis dan Profesi

13

MANAJEMEN BERBASI S NI LAI , REPUTASI
DAN RI SI KO
„

NI LAI (VALUE)
Hypernorms
„

„

Anis Chariri

Nilai yang dihormati secara universal oleh
stakeholders dan budaya seluruh dunia
Berisi Nilai Dasar: Honesty, fairness,
Compassion I ntegrity,
Compassion,
ntegrity Predictability,
Predictability
Responsibility

Etika Bisnis dan Profesi

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7

MANAJEMEN BERBASI S NI LAI , REPUTASI
DAN RI SI KO ( 2)
„

REPUTASI
Credibility

Reliability

CORPORATE
REPUTATI ON

Responsibility

Trustworthines
s
Anis Chariri

Etika Bisnis dan Profesi

15

MANAJEMEN BERBASI S NI LAI , REPUTASI
DAN RI SI KO ( 3)
„

RI SI KO
„
„

„

Manajemen dan auditor hrs memperhatikan
“ risk management (RM)”
RM = budaya, proses, dan struktur yang
diarahkan untk mengelola secara efektif
“potential
p
opportunity”
pp
y dan “adverse effect”
RM dapat didesain utk menghindari
“unfortunate consequences” yg melekat dari
setiap risiko

Anis Chariri

Etika Bisnis dan Profesi

16

8

ETHI CAL RI SKS
STAKEHOLDERS
EXPECTATI ONS NOT MET

ETHI CAL RI SK

Shareholders
• Stealing, misuse of fund/ assets

Honesty, integrity

• Conflict of interests w ith officers

Predictability, responsibility

• Performance level

Responsibility, honesty

• Reporting Transperancy

Honesty, integrity

Employees
• Safety

Fairness

• Diversity

Fairness

• Child and/ or sw eatshop labor

Compassion, Fairness

Anis Chariri

Etika Bisnis dan Profesi

17

ETHI CAL RI SKS ( 2)
STAKEHOLDERS
EXPECTATI ONS NOT MET

ETHI CAL RI SK

Customer
• Safety

Fairness

• Performance

Fairness, I ntegrity

Environmentalist
• Pollution

Anis Chariri

I ntegrity,
ntegrity Responsibility

Etika Bisnis dan Profesi

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9

PERKEMBANGAN ETI KA BI SNI S
„

Dari Shareholders ke Stakeholders
„

„

Muncul “corporate social conduct”

Stakeholder I mpact Analysis
„

Keputusan yang dibuat merefleksikan “ethical
values”

Anis Chariri

Etika Bisnis dan Profesi

19

LI NGKUNGAN ETI KA BAGI
AKUNTAN
„

„

ROLE AND CONDUCT
„

Loyal terhadap Kepentingan Publik

„

Menghindari conflict of interest

GOVERNANCE
„
„

„

I nternational code of conduct bagi akuntan
Reformasi berkaitan dengan tanggung jawab
akuntan (SOX, CLERP)

SERVI CE OFFERED

Anis Chariri

Etika Bisnis dan Profesi

20

10

STRATEGI MANAJEMEN ETI KA
KARAKTERI STI K STRATEGI COMPLI ANCE
„
„
„
„

Ethos
„

Objective
„

Prevent criminal misconduct

Leadership
„

Lawyer-driven

Methods
„

„

Conformity with externally imposed standard

Education, reduced discretion, auditing and controls,
penalties

Behavioral Assumption
„

Autonomous being guided by material self-interest

Anis Chariri

Etika Bisnis dan Profesi

21

STRATEGI MANAJEMEN ETI KA
KARAKTERI STI K STRATEGI I NTEGRI TY
„ Ethos
„

Self-governance according to chosen standard

„

Objective

„

Leadership

„

„

„

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

Methods
„

„

Enable responsible conduct

Education, leadership, accountability, organizational systems
and decision process, auditing and controls, penalties

Behavioral Assumption
„

Social beings guided by material self-interest, value, ideals,
peers

Anis Chariri

Etika Bisnis dan Profesi

22

11

STRATEGI MANAJEMEN ETI KA
I MPLEMENTASI STRATEGI COMPLI ANCE
„
„
„

Standards
„

Staffing
„

Lawyers

Activities
„

„

Criminal and Regulatory Law

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

Education
„

Compliance standards and system

Anis Chariri

Etika Bisnis dan Profesi

23

STRATEGI MANAJEMEN ETI KA
„
„
„

I MPLEMENTASI STRATEGI I NTEGRI TY
Standards
„

Staffing
„

Executives and managers with lawyers, others

Activities
„

„

Company values and aspiration; social obligations including law

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

Education
„

Decision Making and values compliance standards and system

Anis Chariri

Etika Bisnis dan Profesi

24

12

„

THE END
„ SAMPUN
„ MATUR
NUWUN

Anis Chariri

Etika Bisnis dan Profesi

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