2 PERILAKU ETIKA DALAM BISNIS

(1)

PERI LAKU ETI KA DALAM

BI SNI S

Anis Chariri

Anis Chariri Etika Bisnis dan Profesi 1

PPA FE UNDI P

A

b

I NTRODUCTI ON

Apa yang sebenarnya

diinginkan oleh masyarkat dari

(2)

TUNTUTAN MASYARAKAT

Tuntutan Shareholder dan Masyarakat terhadap

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,

gg g j , transparan, dan etis

Kinerja 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?

(3)

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

Bisnis ( 2)

Economic

Kelemahan, tekanan utk bertahan

Competition

Tekanan global

Financial Malfeasance

Berbagai skandal akuntansi dan keuangang g

Governance Failures

(4)

Bisnis ( 2)

Accountability

Kebutuhan akan transparansi

Synergy

Publikasi, perubahan-perubahan yg

berhasil

I

tit ti

l R i f

t

I nstitutional Reinforcement

Hukum/ UU baru utk mereformasi praktik

bisnis dan profesi

So what? (

terus

piye jal

?)

Bagaimana

seharusnys

(5)

HARAPAN BARU DALAM

BUSI NESS

Konsep Lama (Milton Friedman): “Laissez-faire profit 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

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 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”

(6)

GOVERNANCE & STAKEHOLDER

ACCOUNTABI LI TY

TREND BARU

Fiduciary responsibility

difokuskan ke

public

Legal liability

bagi corporate directors

Penjelasan manajemen kpd shareholder ttg

j asa

a aj

pd s a

o d

g

kecukupan

internal control

Struktur

governance

diarahakan pada

“bagaimana laba tertentu dihasilkan

Corporate Stakeholder Accountability

Shareholders Activists

Government

Karyawan

Customers

CORPORATI ON

Creditors

Lenders

Suppliers

(7)

KERANGKA CORPORATE GOVERNANCE

Key Board Control Function:

Set guidance and

boundaries ( policies codes

Shareholder

Memilih

Board of Directors & Subcommittees: Audit

boundaries ( policies, codes, culture)

Set Direction ( Strategies, goals, remuneration, incentives)

Appoint CEO, w ho 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 BERBASI S NI LAI , REPUTASI

DAN RI SI KO

NI LAI (VALUE)

Hypernorms

Nilai yang dihormati secara universal oleh

stakeholders dan budaya seluruh dunia

(8)

REPUTASI

MANAJEMEN BERBASI S NI LAI , REPUTASI

DAN RI SI KO ( 2)

REPUTASI

Reliability Credibility

CORPORATE

Responsibility Trustworthines

s

CORPORATE REPUTATI ON

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 opportunity” dan “ adverse effect”

p

pp

y

RM dapat didesain utk menghindari

(9)

ETHI CAL RI SKS

STAKEHOLDERS

EXPECTATI ONS NOT MET ETHI CAL RI SK

Shareholders Shareholders

• Stealing, misuse of fund/ assets

• Conflict of interests w ith officers

• Performance level

• Reporting Transperancy

Honesty, integrity

Predictability, responsibility

Responsibility, honesty

Honesty, integrity

Employees

• Safety

• Diversity

• Child and/ or sw eatshop labor

Fairness

Fairness

Compassion, Fairness

STAKEHOLDERS

EXPECTATI ONS NOT MET ETHI CAL RI SK

ETHI CAL RI SKS ( 2)

Customer

• Safety

• Performance

Fairness

Fairness, I ntegrity

Environmentalist

(10)

PERKEMBANGAN ETI KA BI SNI S

Dari Shareholders ke Stakeholders

Muncul “ corporate social conduct”

Stakeholder I mpact Analysis

Keputusan yang dibuat merefleksikan “ ethical values”

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 Reformasi berkaitan dengan tanggung jawab

akuntan (SOX, CLERP)

(11)

STRATEGI MANAJEMEN ETI KA

KARAKTERI STI K STRATEGI COMPLI ANCE

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

Ethos

KARAKTERI STI K STRATEGI I NTEGRI TY

STRATEGI MANAJEMEN ETI KA

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

(12)

I MPLEMENTASI STRATEGI COMPLI ANCE

STRATEGI MANAJEMEN ETI KA

Standards

Criminal and Regulatory Law

Staffing

Lawyers

Activities

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

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

Education

Compliance standards and system

I MPLEMENTASI STRATEGI I NTEGRI TY

STRATEGI MANAJEMEN ETI KA

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 communicate, integrate into company systems, provide guidance and consultation, assess value performance, identify and resolve problems, oversee compliance activities

Education

(13)

THE END

SAMPUN

MATUR

NUWUN