KEWIRAUSAHAAN dan Etika Bisnis Manajemen dan Bisnis Fakultas

KEWIRAUSAHAAN dan Etika Bisnis Manajemen dan Bisnis Fakultas Ekonomi Universitas Padjadjaran Bandung 1

Business An organisation that provides goods or services to earn profit 2

Profits The difference between a business’s revenues and its expenses In business profit could be divine into: Tangible : Asset, Money, Factory, etc Intangible : Trust, Image, Goodwill, etc 3

Top 5 pengusaha Indonesia 1. 2. 3. 4. 5. Keluarga Gudang Garam Keluarga Djarum Keluarga Sampoerna Keluarga Bakrie Group Salim 4

USAHA KECIL D E V E L O P M E N T ONE MAN ENTERPRISE FAMILY ENTERPRISE SMALL SCALE ENTERPRISE MEDIUM SCALE ENTERPRISE BIG SCALE ENTERPRISE 5

AKTIVITAS USAHA KECIL A. - PRODUCT – PRODUCING FIRMS MANUFACTURING MINING FORESTRY FISHERY AGRICULTURE 6

AKTIVITAS USAHA KECIL 2 B. PRODUCER OF PRODUCT AND SERVICE COMBINATION - WHOLESALE FIRMS - RETAIL STORE C. PROVIDER OF SERVICE - SERVICE FIRMS - FINANCE FIRMS 7

ENTREPRENEUR SESEORANG YANG MEMPUNYAI KREATIVITAS SUATU BISNIS BARU DALAM MENGHADAPI RESIKO DAN KETIDAKPASTIAN YANG BERTUJUAN UNTUK PENCAPAIAN LABA DAN PERTUMBUHAN USAHA BERDASARKAN IDENTIFIKASI PELUANG DAN MENDAYAGUNAKAN SUMBER-SUMBER SERTA MEMODALI PELUANG TERSEBUT 8

CIRI-CIRI ENTREPRENEUR l l l MEMPUNYAI HASRAT UNTUK SELALU BERTANGGUNG JAWAB BISNIS DAN SOSIAL KOMITMEN TERHADAP TUGAS MEMILIH RESIKO YANG MODERAT MERAHASIAKAN KEMAMPUAN UNTUK SUKSES CEPAT MELIHAT PELUANG 9

CIRI-CIRI ENTREPRENEUR 2 l l l ORIENTASI KE MASA DEPAN SELALU MELIHAT KEMBALI PRESTASI MASA LALU SIKAP HAUS TERHADAP “MONEY” SKILL DALAM ORGANISASI TOLERANSI TERHADAP AMBISI FLEKSIBILITAS TINGGI 10

CIRI-CIRI PERUSAHAAN KECIL l l MANAJEMEN BERDIRI SENDIRI MODAL DISEDIAKAN OLEH SEORANG PEMILIK ATAU SEKELOMPOK KECIL DAERAH OPERASINYA LOKAL UKURAN DALAM KESELURUHAN RELATIF KECIL 11

PERBEDAAN DENGAN PERUSAHAAN BESAR PERUSAHAAN KECIL UMUMNYA DIKELOLA PEMILIK STRUKTUR ORGANISASI SEDERHANA PEMILIK MENGENAL KARYAWAN PROSENTASE KEGAGALAN PERUSAHAAN TINGGI KEKURANGAN MANAJER yang AHLI Modal JANGKA PANJANG SULIT DIPEROLEH PERUSAHAAN BESAR - DIKELOLA BUKAN OLEH PEMILIK - STRUKTUR ORGANISASI KOMPLEKS - PEMILIK MENGENAL SEDIKIT KARYAWAN - PROSENTASI KEGAGALAN RENDAH - BANYAK AHLI MANAJEMEN - MODAL JANGKA PANJANG RELATIF MUDAH DIPEROLEH 12

KEKUATAN PERUSAHAAN KECIL l l l KEBEBASAN UNTUK BERTINDAK MENYESUAIKAN KEPADA KEBUTUHAN SETEMPAT PERAN SERTA DALAM MELAKUKAN USAHA/TINDAKAN 13

KEKURANGAN PERUSAHAAN KECIL l l l RELATIF LEMAH DALAM SPESIALISASI MODAL DALAM PENGEMBANGAN TERBATAS KARYAWAN RELATIF SULIT UNTUK MENDAPAT YANG CAKAP 14

FAKTOR-FAKTOR KEBERHASILAN USAHA l l l MENGEMBANGKAN RENCANA PERUSAHAAN KEMAMPUAN MANAJEMEN MEMENUHI KEBUTUHAN MODAL 15

UNSUR UTAMA DALAM RENCANA USAHA A. PROFIL PRIBADI - KELAYAKAN KREDI, REFERENSI - RESUME TENTANG PENGALAMAN PERUSAHAAN - REFERENSI-REFERENSI PRIBADI 16

UNSUR UTAMA DALAM RENCANA USAHA 2 B. PROFIL PERUSAHAAN - SEJARAH PERUSAHAAN - ANALISIS PASAR DAN PESAING - STRATEGI PERSAINGAN DAN RENCANA OPERASI - RENCANA ARUS KAS “CASH FLOW” - ANALISA BREAK EVENT 17

UNSUR UTAMA DALAM RENCANA USAHA 3 C. PAKET PINJAMAN - JUMLAH YANG DIMINTA - JENIS PINJAMAN YANG DIMINTA - ALASAN PEMBENARAN - KETENTUAN-KETENTUAN DAN JADWAL PEMBAYARAN KEMBALI 18

KEMAMPUAN MANAJEMEN l l l l l PERSONIL FASILITAS FISIK AKUNTANSI KEUANGAN PEMBELIAN PENGURUSAN BARANG DAGANGAN PENJUALAN ADVERTENSI RESIKO PENYELENGGARAAN SEHARI-HARI 19

JENIS MODAL l l - MODAL KERJA (WORKING CAPITAL) MODAL PEMILIK (EQUITY CAPITAL) MODAL SENDIRI MODAL VENTURA 20

SEBAB-SEBAB KEGAGALAN l l STRUKTUR MODAL YANG TIDAK MEMADAI PENGGUNAAN METODA DAN PERALATAN YANG SUDAH USANG TIDAK ADANYA PERENCANAAN JANGKA PANJANG KECAKAPAN PRIBADI 21

TANDA-TANDA KEGAGALAN PERUSAHAAN l l l PENJUALAN MENURUN PERBANDINGAN UTANG SEMAKIN TINGGI BIAYA OPERASI MENINGKAT PENGURANGAN DALAM MODAL KERJA KEUNTUNGAN MENURUN/ KERUGIAN MENINGKAT 22

SOLUSI UNTUK MENGHINDARI KEGAGALAN l l l MENGURANGI BIAYA OPERASI MENINGKATKAN PENJUALAN MENINJAU KEMBALI KERUGIAN KREDIT MENGHINDARI RESIKO MEMERIKSA KEMBALI PERSEDIAAN 23

THE MEANING OF ETHICS l Ethics is a set of rules that define right and wrong conduct l Business ethics is the application of general ethical rules to business behavior 24

Why Is Business Ethics Important? l The general public expects business to exhibit high levels of ethical performance and social responsibility l To prevent harm to society l To protect business firms from abuse by unethical employees or unethical competitors 25

Why Ethical Problems Occur in Business? l l l Personal gain Individual values in conflict with organizational goals Managers’ values and attitudes Competitive Pressures Cross-cultural contradictions 26

Three Methods of Ethical Reasoning METHOD CRITICAL DETERMINING FACTOR AN ACTION IS ETHICAL WHEN… LIMITATIONS Utilitarian Comparing benefits Net benefits and profits exceed net costs Difficult to measure some human and social costs. Majority may disregard rights of minority Rights Respecting rights Basic human rights are respected Difficult to balance conflicting rights Justice Distributing fair shares Benefits and costs are fairly distributed Difficult to measure benefits and costs. Lack of agreement on fair shares 27

Social Responsibility. . . l an organization’s obligation to maximize its positive impact on stakeholders and to minimize its negative impact l includes legal, ethical, economic, and philanthropic (discretionary) dimensions 28

Legal Dimension. . . l refers to obeying governmental laws and regulations l civil law: rights & duties of individuals and organizations l criminal law: prohibits specific actions and imposes fines and/or imprisonment as punishment for breaking the law 29

Ethical Dimension. . . l behaviors and activities that are expected or prohibited by organizational members, the community, and society (not codified into law) l standards, norms, or expectations that reflect the concern of major stakeholders 30

Economic Responsibilities. . . l how resources for the production of goods and services are distributed within the social system l Do you think consumers favor socially responsible companies or are they most enamored with companies that maximize profits? 31

Foundation principles of corporate social responsibility 32

The pros and cons of corporate social responsibility Arguments for corporate. Arguments against corporate social responsibility Balances corporate power with responsibility. Lowers economic efficiency and profit. Discourages government regulation. Imposes unequal costs among competitors. Promotes long-term profits for business. Responds to changing stakeholders’ demands. Imposes hidden costs passed on to stakeholders. Requires social skills business may lack. Corrects social problems caused by business. Places responsibility on business rather than individuals. 33

Two views of corporate social responsibility The shareholder view • The only social responsibility of business is to create shareholder wealth. • Corporate management cannot decide what is in the social interest. • The costs of social responsibility which do not increase the value of stock, will be passed on to consumers. The multiple stakeholders view • All customers and employees are treated with dignity. • Relationships with suppliers must be based on mutual trust. • Belief in fair economic competition. • Business can contribute to social reform and honor human rights. 34