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Part I: Organization of a Business Introduction to Business 3e 3 Copyright © 2004 South-Western. All rights reserved. Etika Bisnis & Tanggung Jawab Sosial
Copyright © 2004 South-Western. All rights reserved.3–2 Tujuan Pembelajaran Mendeskripsikan tanggung jawab perusahaan kepada : –Pelanggan –Karyawan –Pemegang Saham & Kreditor –Lingkungannya –Komunitasnya Menjelaskan biaya yang harus dikeluarkan dalam melaksanakan tanggung jawab sosialnya.
Copyright © 2004 South-Western. All rights reserved.3–3 Bagan Etika Bisnis & Tj. Sosial Mempengaruhi Nilai Bisnis Etika Bisnis & Tj. Sosial Etika Bisnis & Tj. Sosial Nilai Perusahaan Nilai Perusahaan Pendapatan Perusahaan Pendapatan Perusahaan Keputusan Bisnis Keputusan Bisnis
Copyright © 2004 South-Western. All rights reserved.3–4 Keputusan Bisnis Mengenali bagaimana keputusan bisnis dapat mempengaruhi masyarakat. Mengikuti prinsip etika bisnis dalam membuat keputusan bisnis.
Copyright © 2004 South-Western. All rights reserved.3–5 Keputusan Bisnis yang Rasional Biasanya keputusan bisnis yang tidak beretika bisnis dalam memberikan keuntungan lebih bagi karyawan tetapi memiliki dampak langsung bagi stakeholder atau bagi lingkungan.
Copyright © 2004 South-Western. All rights reserved.3–6 Keputusan Umum yang tidak Etis Karyawan dari dealer mobil ingin menjual sebuah mobil dengan harga sesuai daftar harga pada pelanggan. Karyawan perusahaan komputer yang dibayarkan sesuai komisi akan menjual lebih mahal pada pelanggan. Manajer mempekerjakan teman walau bukan pelamar yang baik.
Copyright © 2004 South-Western. All rights reserved.3–7 Efek Keputusan yang Tidak Etis Pelanggan dapat membeli produk yang dihasilkan perusahaan dimasa yad. Firm may have difficulty hiring new employees. Firm may be unable to obtain funding in the future. Firm possibly subject to severe penalties imposed by the government.
Copyright © 2004 South-Western. All rights reserved.3–8 Impact on Firm Value Columbia Hospital –Overbilled for services –Numerous employee resignations –Value of stock declined substantially Sunbeam –Overstated earnings to enhance compensation of top managers –Many stockholders sold their shares–drove the stock price down
Copyright © 2004 South-Western. All rights reserved.3–9 Columbia’s Stock Price after Overbilling Exhibit 3.2
Copyright © 2004 South-Western. All rights reserved.3–10 Sunbeam’s Stock Price after It Was Accused of Overstating Its Revenues Exhibit 3.3
Copyright © 2004 South-Western. All rights reserved.3–11 Responsibility to Customers Responsible production practices –Ensure customer safety –Proper warning labels Responsible sales practices –Discourage overly aggressive sales tactics –Discourage deceptive advertising –Use customer satisfaction surveys
Copyright © 2004 South-Western. All rights reserved.3–12 Ensure Responsibility Establish a code of responsibilities –Guidelines for product quality –Guidelines about how to treat employees, customers, owners Monitor complaints Obtain and utilize customer feedback
Copyright © 2004 South-Western. All rights reserved.3–13 Factors Impacting Responsibility Role of Consumerism –Collective demand by consumers that businesses satisfy their needs Role of Government –Regulation of product safety –Regulation of advertising –Regulation of industry competition Monopolies and anti-trust
Copyright © 2004 South-Western. All rights reserved.3–14 Key Antitrust Laws Sherman Antitrust Act (1890) Clayton Act (1914) Federal Trade Commission Act (1914) Robinson-Patman Act (1936) Celler-Kefauver Act (1950) Exhibit 3.5
Copyright © 2004 South-Western. All rights reserved.3–15 Tanggung Jawab Kepada Karyawan Rasa Aman Para Karyawan –Check machinery and equipment –Require safety glasses or other equipment to prevent injury –Emphasize safety precautions in training –Reduce accidents –Improve quality of life
Copyright © 2004 South-Western. All rights reserved.3–16 Tanggung Jawab kepada Karyawan Perlakukan Layak oleh Karyawan lain –Diversitas –Perlindungan terhadap Pelecehan Seksual Komentar yang tidak diinginkan atau tindakan yang secara alami berbau seksual –Kesempatan yang Sama Perusahaan tidak membedakan calon karyawan karena diskriminasi negara, ras, jenis kelamin, agama. Diterapkan dalam promosi tahunan, dan kenaikan gaji dalam perusahaan
Copyright © 2004 South-Western. All rights reserved.3–17 Proportion of Women and Minorities in Various Occupations Exhibit 3.6
Copyright © 2004 South-Western. All rights reserved.3–18 Ensure Responsibility to Employees Code of Responsibility –Hiring decisions made without bias –Hire most qualified person Grievance Policy –Mediation process Conflict With Employee Layoffs
Copyright © 2004 South-Western. All rights reserved.3–19 Responsibility to Stockholders Make decisions that are in the best interest of the owners –Tie employee compensation to firm performance –Release accurate information about financial condition
Copyright © 2004 South-Western. All rights reserved.3–20 Ensure Responsibility to Stockholders Shareholder Activism –Active efforts by shareholders to influence a firm’s management policies Institutional Investors –Financial institutions that purchase large amounts of stock –Managers may be more willing to listen to these large investors.
Copyright © 2004 South-Western. All rights reserved.3–21 Impact of Executive Salaries on a Firm’s Performance Exhibit 3.7
Copyright © 2004 South-Western. All rights reserved.3–22 Conflict With Excessive Executive Compensation Compensation of executives has increased dramatically –1980: 42 times the average compensation of employees –1990: 85 times the average compensation of employees –2000: 500 times the average compensation of employees
Copyright © 2004 South-Western. All rights reserved.3–23 Responsibility to Creditors Meeting financial obligations to creditors –Inform creditors if firm is having difficulty meeting obligations –If firm does not pay creditors what it owes them–may have to file for bankruptcy
Copyright © 2004 South-Western. All rights reserved.3–24 business online
Copyright © 2004 South-Western. All rights reserved.3–25 Violations of Responsibility Providing misleading financial information that exaggerates financial condition –Enron –Oracle –Global Crossing –ImClone
Copyright © 2004 South-Western. All rights reserved.3–26 Responsibility to the Environment Production processes, as well as products, can harm the environment –Air Pollution Change production processes –Land Pollution Revise production and packaging processes to reduce waste Recycle
Copyright © 2004 South-Western. All rights reserved.3–27 Monsanto’s Stock Price after Receiving Bad Publicity about Its Effects on the Environment Exhibit 3.8
Copyright © 2004 South-Western. All rights reserved.3–28 Responsibility to the Community Maximizing social responsibility may conflict with maximizing firm value –May reduce firm’s ability to provide products at reasonable prices Support for charitable organizations can improve company image
Copyright © 2004 South-Western. All rights reserved.3–29 Effect of Environmental Expenses on Business Performance Exhibit 3.9
Copyright © 2004 South-Western. All rights reserved.3–30 Social Responsibility: Examples Apple and IBM –Invest in education programs Home Depot –Donates to community programs for housing projects –Provided supplies and equipment to 9/11 rescue efforts Checkers –Provides jobs for inner-city residents Coca-Cola –Sponsors Boys and Girls Clubs
Copyright © 2004 South-Western. All rights reserved.3–31 Social Responsibility: Examples Ace Hardware –Foundation has donated more than $20 million to communities it serves –9/11 donated three tractor-trailer loads of equipment Dow Chemical Corporation –Created Community Advisory Panel –Funds education programs in South America –Habitat for Humanity project in Korea –New art center in West Virginia
Copyright © 2004 South-Western. All rights reserved.3–32 Responsibilities in International Environment Be aware of cultural differences Avoid unethical payoffs to suppliers or customers Establish global reputation for running an ethical business
Copyright © 2004 South-Western. All rights reserved.3–33 Cost of Social Responsibility Complaint resolution process Customer and employee satisfaction surveys Product liability lawsuits Change production techniques to comply with government regulations about environmental impact Periodic disclosure of financial information Sponsoring community activities
Copyright © 2004 South-Western. All rights reserved.3–34 Lawsuits Common Lawsuits –Product defects –Deceptive advertising –Employee discrimination Cost of Lawsuits –Court imposed fines –Out-of-court settlements –Hiring attorney to defend firm –Decline in demand for product because of bad publicity
Copyright © 2004 South-Western. All rights reserved.3–35 Possible Expenses Incurred as a Result of Social Responsibilities Exhibit 3.10
Copyright © 2004 South-Western. All rights reserved.3–36 Summary Business ethics influence decisions Firms have basic responsibilities –Provide safe working conditions –Treat work workers properly –Provide equal opportunity for employees –Make decisions in best interest of stockholders –Maintain a clean environment
5 Isu Perdebatan Mengenai Pengaturan CSR
Buku Text 1. Keown, Arthur J., at.al, 1999, Basic Financial Management, 7 th edition, Upper Saddle River; Prentice Hall. 2. Keown, Arthur J., at.al, 1999,
Contoh Kasus Kode Etik IEEE
MultiMedia by Stephen M. Peters© 2001 South-Western College Publishing Chapter 3 Business Ethics and Social Responsibility Introduction to.
Introduction Manajerial #1.
Ethics and Social Responsibility
Information Systems, Organizations, and Strategy
Managing Software Requirements (manajemen kebutuhan perangkat lunak)
IDENTIFIKASI PELUANG. MENGAPA PENTING MENGIDENTIFIKASI PELUANG?
EVALUASI KINERJA DAN PELAPORAN
ETIKA, CSR DAN BEHAVIOUR
ETIKA BISNIS & TANGGUNG JAWAB SOSIAL
Chapter 10 Marketing.
BAB. 3 Analisis Laporan Keuangan
Dasar Akuntansi oleh Dr. Imam Subaweh, SE., Ak. MM.
Achieving Operational Excellence and Customer Intimacy: Enterprise Applications Ivan Diryana, ST., MT.
Chapter 13 - Managing for Shareholder Value
Introduction TE #1.
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