PERILAKU ETIKA DALAM BISNIS Etika Bisnis dan Profesi

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PERILAKU ETIKA DALAM BISNIS Etika Bisnis dan Profesi 1

PERILAKU ETIKA DALAM BISNIS Etika Bisnis dan Profesi 1

LINGKUNGAN BISNIS n Tuntutan Shareholder dan Masyarakat terhadap keberadaan bisnis dan profesi makin meningkat:

LINGKUNGAN BISNIS n Tuntutan Shareholder dan Masyarakat terhadap keberadaan bisnis dan profesi makin meningkat: n Stakeholder menghendaki agar kegiatan bisnis menghargai nilai-nilai & kepentingan mereka n Corporate directors diminta mengelola bisnis dgn etis n Perusahaan diminta utk lebih bertanggung jawab, transparan, dan etis n Kinerja tidak lagi diukur dari “berapa yg diperoleh”, tetapi “bagaimana hasil tersebut dicapai secara etis” Etika Bisnis dan Profesi 2

Faktor Yang Mempengaruhi Perilaku Bisnis n Physical n n Moral n n Kebutuhan akan

Faktor Yang Mempengaruhi Perilaku Bisnis n Physical n n Moral n n Kebutuhan akan kejujuran (fairness) dan keadilan (equity) Bad Judgment n n Kualitas air dan udara, keamanan Kesalahan operasi, kompensasi eksekuitf Activist Shareholders n Shareholders etis, konsumen dan environmentalist Etika Bisnis dan Profesi 3

Faktor Yang Mempengaruhi Perilaku Bisnis (2) n Economic n n Competition n n Tekanan

Faktor Yang Mempengaruhi Perilaku Bisnis (2) n Economic n n Competition n n Tekanan global Financial Malfeasance n n Kelemahan, tekanan utk bertahan Berbagai skandal akuntansi dan keuangan Governance Failures n Pengakuan thd arti penting good governance dan isu-isu etika Etika Bisnis dan Profesi 4

Faktor Yang Mempengaruhi Perilaku Bisnis (2) n Accountability n n Synergy n n Kebutuhan

Faktor Yang Mempengaruhi Perilaku Bisnis (2) n Accountability n n Synergy n n Kebutuhan akan transparansi Publisitas, perubahan-perubahan yg berhasil Institutional Reinforcement n Hukum/UU baru utk mereformasi praktik bisnis dan profesi Etika Bisnis dan Profesi 5

HARAPAN BARU DALAM BUSINESS n n Konsep Lama (Milton Friedman): “Laissez-faire, profit oriented” banyak

HARAPAN BARU DALAM BUSINESS n n 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” Etika Bisnis dan Profesi 6

Perubahan Pandangan n n Keberhasilan perusahaan ditentukan oleh ketergantungan antara bisnis dan masyarakat Sukses

Perubahan Pandangan n n 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 Etika Bisnis dan Profesi 7

GOVERNANCE & STAKEHOLDER ACCOUNTABILITY n TREND BARU n n Fiduciary responsibility difokuskan ke public

GOVERNANCE & STAKEHOLDER ACCOUNTABILITY n TREND BARU n n 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” Etika Bisnis dan Profesi 8

Corporate Stakeholder Accountability Shareholders Activists Karyawan Government Creditors Lenders Customers CORPORATION Suppliers Others (media

Corporate Stakeholder Accountability Shareholders Activists Karyawan Government Creditors Lenders Customers CORPORATION Suppliers Others (media etc) Etika Bisnis dan Profesi 9

KERANGKA CORPORATE GOVERNANCE Key Board Control Function: Set guidance and boundaries (policies, codes, culture)

KERANGKA CORPORATE GOVERNANCE Key Board Control Function: Set guidance and boundaries (policies, codes, culture) Set Direction (Strategies, goals, remuneration, incentives) Shareholder Appoint CEO, who appoints other executives Memilih Board of Directors & Subcommittees: Audit, Governance, Compensation Arrange for Resources Monitor Feedback (operational, policy compliance, financial reports Report to shareholders, Govern Auditor Advises on Auditor Etika Bisnis dan Profesi 10

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO n NILAI (VALUE) Hypernorm n n Nilai yang

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO n NILAI (VALUE) Hypernorm n n Nilai yang dihormati secara universal oleh stakeholders dan budaya seluruh dunia Berisi Nilai Dasar: Honesty, fairness, Compassion, Integrity, Predictability, Responsibility Etika Bisnis dan Profesi 11

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2) n REPUTASI Credibility Reliability CORPORATE REPUTATION Responsibility

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2) n REPUTASI Credibility Reliability CORPORATE REPUTATION Responsibility Trustworthines s Etika Bisnis dan Profesi 12

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (3) n RISIKO n n n Manajemen dan

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (3) n RISIKO n n n 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 Etika Bisnis dan Profesi 13

ETHICAL RISKS STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK Shareholders • Stealing, misuse of fund/assets

ETHICAL RISKS STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK Shareholders • Stealing, misuse of fund/assets Honesty, integrity • Conflict of interests with officers Predictability, responsibility Responsibility, honesty • Performance level Honesty, integrity • Reporting Transperancy Employees • Safety Fairness • Diversity Fairness • Child and/or sweatshop labor Compassion, Fairness Etika Bisnis dan Profesi 14

ETHICAL RISKS (2) STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK Customer • Safety Fairness •

ETHICAL RISKS (2) STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK Customer • Safety Fairness • Performance Fairness, Integrity Environmentalist • Pollution Integrity, Responsibility Etika Bisnis dan Profesi 15

PERKEMBANGAN ETIKA BISNIS n Dari Shareholders ke Stakeholders n n Muncul “corporate social conduct”

PERKEMBANGAN ETIKA BISNIS n Dari Shareholders ke Stakeholders n n Muncul “corporate social conduct” Stakeholder Impact Analysis n Keputusan yang dibuat merefleksikan “ethical values” Etika Bisnis dan Profesi 16

STAKEHOLDER IMPACT ANALYSIS n Five Question Approach n n n Profitability Legality Fairness Impact

STAKEHOLDER IMPACT ANALYSIS n Five Question Approach n n n Profitability Legality Fairness Impact on the right of each individual stakeholder Impact on environment Etika Bisnis dan Profesi 17

STAKEHOLDER IMPACT ANALYSIS n Moral Standard Approach n n n Whether it provides a

STAKEHOLDER IMPACT ANALYSIS n Moral Standard Approach n n n Whether it provides a net benefit to society Whether it is fair to all stakeholders Whether it is right Etika Bisnis dan Profesi 18

LINGKUNGAN ETIKA BAGI AKUNTAN n ROLE AND CONDUCT n n n GOVERNANCE n n

LINGKUNGAN ETIKA BAGI AKUNTAN n ROLE AND CONDUCT n n n GOVERNANCE n n n Loyal terhadap Kepentingan Publik Menghindari conflict of interest International code of conduct bagi akuntan Reformasi berkaitan dengan tanggung jawab akuntan (SOX, CLERP) SERVICE OFFERED Etika Bisnis dan Profesi 19

STRATEGI MANAJEMEN ETIKA KARAKTERISTIK STRATEGI COMPLIANCE n Ethos n n Objective n n Lawyer-driven

STRATEGI MANAJEMEN ETIKA KARAKTERISTIK STRATEGI COMPLIANCE n Ethos n n Objective n n Lawyer-driven Methods n n Prevent criminal misconduct Leadership n n Conformity with externally imposed standard Education, reduced discretion, auditing and controls, penalties Behavioral Assumption n Autonomous being guided by material self-interest Etika Bisnis dan Profesi 20

STRATEGI MANAJEMEN ETIKA KARAKTERISTIK STRATEGI INTEGRITY n Ethos n n Objective n n Management-driven,

STRATEGI MANAJEMEN ETIKA KARAKTERISTIK STRATEGI INTEGRITY n Ethos n n Objective n n Management-driven, with aid of lawyers, HR, others Methods n n Enable responsible conduct Leadership n n Self-governance according to chosen standard Education, leadership, accountability, organizational systems and decision process, auditing and controls, penalties Behavioral Assumption n Social beings guided by material self-interest, value, ideals, peers Etika Bisnis dan Profesi 21

STRATEGI MANAJEMEN ETIKA IMPLEMENTASI STRATEGI COMPLIANCE n Standards n n Staffing n n Lawyers

STRATEGI MANAJEMEN ETIKA IMPLEMENTASI STRATEGI COMPLIANCE n Standards n n Staffing n n Lawyers Activities n n Criminal and Regulatory Law Develop compliance standards, train and communicate, handle reports of misconduct, conduct investigations, oversee compliance audits, enforce standards Education n Compliance standards and system Etika Bisnis dan Profesi 22

STRATEGI MANAJEMEN ETIKA IMPLEMENTASI STRATEGI INTEGRITY n Standards n n Staffing n n Executives

STRATEGI MANAJEMEN ETIKA IMPLEMENTASI STRATEGI INTEGRITY n Standards n n Staffing n n Executives and managers with lawyers, others Activities n n Company values and aspiration; social obligations including law 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 n Decision Making and values compliance standards and system Etika Bisnis dan Profesi 23