Etika Bisnis Individu

ETIKA BISNIS

Kelompok 7 :

1. Faturrohman Baidhowi (14214056 )

2. Siti Diah Wulan Sari (1A214340)

3. Tirza Meilisa (1A214784)

4. Yoga Ali Wahyu (1C214393)

KELAS : 3EA37

FAKULTAS EKONOMI

UNIVERSITAS GUNADARMA

2017

BAB I
Hakekat Etika Bisnis
(Definisi, Klasifikasi & Konsepsi Etika, Etiket Moral, Hukum dan Agama)

1.1 Definisi Etika Bisnis

Etika bisnis adalah kebiasaan ,prinsip atau pandangan perusahaan dengan segala persoalannya dalam bidang bisnis untuk mencapai penghasilan atau keuntungan. Etika bisnis menyangkut moral, kontak social, hak dan kewajiban, prinsip-prinsip dan aturan-aturan. Etiket berbisnis diterapkan pada sikap kehidupan berkantor,sikap menghadapi rekan rekan bisnis dan sikap dimana anda bergabung dalam organisasi. (Windaningsih, Samsul Rizal.2008).

1.2 Klasifikasi Etika

Menurut buku yang berjudul “Hukum dan Etika Bisnis” karangan Dr. H. Budi Untung, S.H., M.M, etika dapat diklasifikasikan menjadi :
1. Etika Deskriptif 3. Etika Deontologi 5. Etika Relatifisme
2. Etika Normatif 4. Etika Teleologi

1.3 Konsepsi Etika

1. Utilitarianisme
2. Analisis Biaya-Keuntungan (Cost-Benefit Analysis)
3. Etika Kewajiban dan Etika Hak
4. Etika Moralitas


1.4 Perbedaan Moral dan Hukum :

• Hukum bersifat obyektif karena hukum dituliskan dan disusun dalam kitab undang-undang. Maka hkum lebih memiliki kepastian yang lebih besar.

• Norma bersifat subyektif dan akibatnya seringkali diganggu oleh pertanyaan atau diskusi yang menginginkan kejelasan tentang etis dan tidaknya.

1.5 Perbedaan Etika dan Agama

Etika mendukung keberadaan Agama, dimana etika sanggup membantu manusia dalam menggunakan akal pikiran untuk memecahkan masalah.
Perbedaan antara etika dan ajaran moral agama yakni etika mendasarkan diri pada argumentasi rasional. Sedangkan Agama menuntut seseorang untuk mendasarkan diri pada wahtu Tuhan dan ajaran agama.

1.6 Perbedaan Etika dan Moral

Etika lebih condong kearah ilmu tentang baik atau buruk. Selain itu etika lebih sering dikenal sebagai kode etik.

Moralitas adalah sifat moral atau keseluruhan asas dan atau nilai yang berkenaan dengan baik buruk.

(Windaningsih, Samsul Rizal. (2008).Modul Memahami Prinsip-Prinsip Bisnis. Jakarta: Penerbit Erlangga.)

Bab III
(Model Etika Dalam Bisnis, Sumber Nilai Etika Dan Faktor-faktor Yang Mempengaruhi Etika Manajerial)

2.1 Model Etika Dalam Bisnis

• Immoral Manajemen
• Amoral Manajemen
• Moral Manajemen :
1. Filsafat 3. Hukum
2. Budaya 4. Agama

2.2 STRATEGI DAN PERFOMASI ETIKA BISNIS

Sebuah perusahaan yang jelek akan memiliki kesulitan besar untuk menyelaraskan target yang ingin dicapai perusahaannya dengan standar-standar etika.

KARAKTER INDIVIDU

Peran seseorang dalam organisasi juga akan menentukan perilaku dalam organisasi,seseorang yang berperangsebagai direktur perusahaan, akan merasa bahwa dia adalah pemimpin dan akan menjadi panutan bagi para karyawannya,sehingga dalam bersikap dia pun akan mencoba menjadi orang yang dapat dicontoh oleh karyawannya, misalnya dia akan selalu datang dan pulang sesuai jam kerja yang ditentukan oleh perusahaan

BUDAYA ORGANISASI

Budaya organisasi adalah suatu kumpulan nilai-nilai, norma-norma, ritual dan pola tingkah laku yang menjadi karakteristik suatu organisasi.
(Rudito Bambang, Famiola Melia, 2007, Etika Bisnis dan tanggung jawab sosisl perusahaan di Indonesia, Penerbit Rekayasa Sains )

DAFTAR PUSTAKA

1. Windaningsih, Samsul Rizal. (2008).Modul Memahami Prinsip-Prinsip Bisnis. Jakarta: Penerbit Erlangga.
2. Rudito Bambang, Famiola Melia, 2007, Etika Bisnis dan tanggung jawab sosisl perusahaan di Indonesia, Penerbit Rekayasa Sains

Opini Etika Bisnis

BAB 5

Menurut saya, budaya harus memiliki peran dalam kelancaran dunia bisnis baik dalam perkembangan skala nasional maupun skala internasional. Suatu produk yang tidak sesuai dengan kebudayaan suatu bangsa akan sulit diterima atau berkembang didalam negara tersebut. Maka dari itu sebeum kta memulai bisnis, kenallilah budaya yang ada disekitar kita, agar kita bisa mengimplementasikan budaya kedaam usaha yang akan kita geluti.

BAB 6

Dalam islam bisnis menjadi hal yang terbuka, jujur. Bisnis juga memiliki aturan dalam  islam, islam memiliki wawasan yang luas tentang etika bisnis. Mulai dari prinsip dasar, kerusakan dalam perdagangan, faktor produksi, distribusi, tenaga kerja, klasifikasi dalam bisnis, sampai menyangkut etika hak milik dan hubungan sosial. 

Perbedaan etika bisnis islam dan barat, kalau etika  islam bersumber dari prinsip keagamaan, dan islam menekankan lima aksioma, yaitu kesatuan, keseimbangan, kebebasan, tanggung jawab dan ihsan. Sedangkan etika  barat lebih bersifat induvidualisme, liberalismd dan tidak ada criteria universal untuk menentukan perbuatan etis.

BAB 9

Seluruh pelaku usaha harus mematuhi segala peraturan hukum yang sudah berlaku di negara atau wilayah tersebut supaya tidak ada pihak yang dirugikan . dan Negara harus melindungi hak asasi manusia supaya terhindar dari pelangggaran hak asasi manusia dan harus mengatasi dampak buruk dari hak asasi manusia yang mereka timbulkan.

Jaket Kulit Impian

Schott Perfecto di produksi dari tahun 1928. Jaket kulit asal Amerika yang satu ini membuat saya susah tidur. Karena dari desain-nya yang sangat gagah dan jika kamu memakai-nya, aura nakalmu akan keluar. Dari grup Punk Rock Ramones, Marlon Brando di film The Wild One memakai jaket kulit dari brand legendaris Amerika ini.

Sayangnya saya belum mempunyai jaket kulit ini karena harga-nya bagi saya sangat mahal. Jadi jaket kulit ini masuk kedalam salah satu mimpi mimpi kecil saya yang belum tercapai. Mungkin jika saya sudah mempunyai penghasilan sendiri, Lalu saya akan berusaha untuk menyisihkan uang demi jaket kulit gagah ini.

And this is Schott Perfecto 618

Do'a kan saja agar saya cepat mempunyai Schott Perfecto 618/613

Tugas B. Indonesia

Kenapa anda memilih jurusan manajemen ?
Jawaban : Karena tuntutan dari keluarga, namun di hati kecil saya memang keinginan saya memilih jurusan manajemen. Saya memilih manajemen karena saya ingin bisa mendapatkan skill dari jurusan manajemen ini. Seperti skill mengatur keuangan, mengatur bisnis, mengatur waktu. Walaupun saya tahu pengalaman-lah yang lebih penting dalam berbisnis.
Kemampuan dibidang manajemen seperti apa yang ingin anda kembangkan secara khusus untuk menunjang karier anda ?

Jawaban : Kemampuan yang ingin saya kembangkan adalah kemampuan dalam ilmu pemasaran, kewirausahaan, dan juga keuangan, bagaimana strategi dan taktik dalam berwirausaha dan juga harus bisa mengatur keuangan perusahaan.

Carilah contoh kasus kasus terbaru yang terjadi kesalahan manajemen dalam penanganan kasus tersebut, kemudian buatlah analisis anda !

Jawaban :
Skandal Manipulasi Laporan Keuangan PT. Kimia Farma Tbk.

PT Kimia Farma adalah salah satu produsen obat-obatan milik pemerintah di Indonesia. Pada audit tanggal 31 Desember 2001, manajemen Kimia Farma melaporkan adanya laba bersih sebesar Rp 132 milyar, dan laporan tersebut di audit oleh Hans Tuanakotta & Mustofa (HTM). Akan tetapi, Kementerian BUMN dan Bapepam menilai bahwa laba bersih tersebut terlalu besar dan mengandung unsur rekayasa. Setelah dilakukan audit ulang, pada 3 Oktober 2002 laporan keuangan Kimia Farma 2001 disajikan kembali (restated), karena telah ditemukan kesalahan yang cukup mendasar. Pada laporan keuangan yang baru, keuntungan yang disajikan hanya sebesar Rp 99,56 miliar, atau lebih rendah sebesar Rp 32,6 milyar, atau 24,7% dari laba awal yang dilaporkan. Kesalahan itu timbul pada unit Industri Bahan Baku yaitu kesalahan berupa overstated penjualan sebesar Rp 2,7 miliar, pada unit Logistik Sentral berupa overstated persediaan barang sebesar Rp 23,9 miliar, pada unit Pedagang Besar Farmasi berupa overstated persediaan sebesar Rp 8,1 miliar dan overstated penjualan sebesar Rp 10,7 miliar.

Kesalahan penyajian yang berkaitan dengan persediaan timbul karena nilai yang ada dalam daftar harga persediaan digelembungkan. PT Kimia Farma, melalui direktur produksinya, menerbitkan dua buah daftar harga persediaan (master prices) pada tanggal 1 dan 3 Februari 2002. Daftar harga per 3 Februari ini telah digelembungkan nilainya dan dijadikan dasar penilaian persediaan pada unit distribusi Kimia Farma per 31 Desember 2001. Sedangkan kesalahan penyajian berkaitan dengan penjualan adalah dengan dilakukannya pencatatan ganda atas penjualan. Pencatatan ganda tersebut dilakukan pada unit-unit yang tidak disampling oleh akuntan, sehingga tidak berhasil dideteksi. Berdasarkan penyelidikan Bapepam, disebutkan bahwa KAP yang mengaudit laporan keuangan PT Kimia Farma telah mengikuti standar audit yang berlaku, namun gagal mendeteksi kecurangan tersebut. Selain itu, KAP tersebut juga tidak terbukti membantu manajemen melakukan kecurangan tersebut.

Selanjutnya diikuti dengan pemberitaan di harian Kontan yang menyatakan bahwa Kementerian BUMN memutuskan penghentian proses divestasi saham milik Pemerintah di PT KAEF setelah melihat adanya indikasi penggelembungan keuntungan (overstated) dalam laporan keuangan pada semester I tahun 2002. Dimana tindakan ini terbukti melanggar Peraturan Bapepam No.VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan poin 2.

Analisis : Kesalahan mendasar pada kasus ini adalah "Kesalahan mendasar mungkin timbul dari kesalahan perhitungan matematis, kesalahan dalam penerapan kebijakan akuntansi, kesalahan interpretasi fakta dan kecurangan atau kelalaian. Dampak perubahan kebijakan akuntansi atau koreksi atas kesalahan mendasar harus diperlakukan secara detail dengan melakukan penyajian kembali untuk periode yang telah disajikan sebelumnya dan melaporkan dampaknya terhadap masa sebelum periode sajian sebagai suatu penyesuaian pada saldo laba awal periode. Pengecualian dilakukan apabila dianggap tidak praktis atau secara khusus diatur lain dalam ketentuan masa transisi penerapan standar akuntansi keuangan baru."

Learning English Language - Essay

Learning English Language

An important thing that we should know from the start in learning English is to what we learn English ? Is just learning , or to the need . There are many reasons for us was constantly learning English , especially in the era of globalization is the need for English language obviously very important . The era of globalization encourage us to adapt , adapt to the order of life is generally acceptable .

The importance of learning English we should not ignore it , without the English language we are still able to live , but life has been growing rapidly and requires us as a party that is in the circle of globalization to participate in more advanced life order .

You must already have heard that English is one of the international languages ​​most commonly used, as well as language that is very popular in all parts of the world. English is used daily by more than 400 million people worldwide, and is used as the language side by hundreds of millions of the world's population. From there we can understand that it is true of English is very important, what does not, as a society are growing and want to go forward we have to interact with the world population, it is not enough merely in the country where we live, but we also have to interact and socialize with them in order to open the doors of development and progress.

Maybe there are people who think "ah, I live in the countries that do not use the English language anyway, and interact and socialize with the world is too big for me, so do not need to learn English". If you still think like that, immediately change your thoughts, we need positive thinking to develop and advance in order to participate in the era of globalization circle.

The benefits and the importance of learning English are both related to technology, this may be a trivial thing that often we ignore, but often makes us confused because of our ignorance. Of course you are very often using computers, smartphones, internet, software, and other forms of technology, have you ever noticed that most of these technologies are all using the English language? Yes, almost all of them use English. Maybe some technologies such as mobile phones we can change the language, so please change the language but keep in mind that the technology is not limited to mobile phones, there are many technologies that use pure English language, such as computer technology, software, and other more dominant using the English language. The producers realize that English is the language generally acceptable, which is why they use English as the primary language in its products, wherever its products are sold it will predominantly use English, for that we have to adapt because it will be easier to operate technology products.

Artikel Global Warming

Global Warming

Global Warming is the increase in the average temperature of the atmosphere, ocean, and land Earth.

Global average temperature at Earth's surface has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) over the last hundred years.  Intergovernmental Panel on Climate Change (IPCC) concluded that, "the majority of the increase in global average temperatures since the mid-20th century, most likely caused by increased concentrations of greenhouse gases due to human activities" [1] through the greenhouse effect. These basic conclusions have been put forward by at least 30 scientific and academic bodies, including all national science academies of the G8 countries. However, there are still some scientists who do not agree with some of the conclusions of the IPCC stated.

Climate models referenced by the IPCC project shows global surface temperature will increase by 1.1 to 6.4 ° C (2.0 to 11.5 ° F) between 1990 and 2100.Perbedaan guesstimate was caused by the use of different scenarios on the emissions of greenhouse gases in the future, as well as models with differing climate sensitivity. Although most research has focused on the period up to 2100, warming and sea level rise is expected to continue for more than a thousand years even if greenhouse gas emission levels stabilize reflects the large heat capacity of the oceans.

Increasing global temperature will cause changes such as rising sea levels, increased intensity of extreme weather phenomena, as well as changes in the amount and pattern of precipitation. Consequences of global warming include its impact on agricultural output, loss of glaciers and the extinction of various animal species.

Global warming is a process of increasing the average temperature of the atmosphere, ocean, and land Earth.

Global average temperature at Earth's surface has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) over the last hundred years. Intergovernmental Panel on Climate Change (IPCC) concluded that, "the majority of the increase in global average temperatures since the mid-20th century, most likely caused by increased concentrations of greenhouse gases due to human activities" [1] through the greenhouse effect. These basic conclusions have been put forward by at least 30 scientific and academic bodies, including all national science academies of the G8 countries. However, there are still some scientists who do not agree with some of the conclusions of the IPCC stated.

Climate models referenced by the IPCC project shows global surface temperature will increase by 1.1 to 6.4 ° C (2.0 to 11.5 ° F) between 1990 and 2100. [1] The difference in estimates was caused by the use of different scenarios on the emissions of gas- greenhouse gases in the future, as well as models with differing climate sensitivity. Although most research has focused on the period up to 2100, warming and sea level rise is expected to continue for more than a thousand years even if greenhouse gas emission levels have stabilized. [1] This reflects the large heat capacity of the oceans.

Increasing global temperature will cause changes such as rising sea levels, increased intensity of extreme weather phenomena, [2] as well as changes in the amount and pattern of precipitation. Consequences of global warming include its impact on agricultural output, loss of glaciers and the extinction of various animal species.

Some things that scientists are still in doubt about the amount of warming expected to occur in the future, and how warming and changes that occur will vary from one region to another. Up to now there is still political and public debate in the world about what, if any, action should be taken to reduce or reverse the further warming or to adapt to the consequences there. Most governments in the world have signed and ratified the Kyoto Protocol, aimed at reducing emissions of greenhouse gases.

Causes of Global Warming

1. Efek Greenhouse

All energy sources that exist on Earth comes from the sun. Most of the energy in the form of short-wave radiation , including visible light . When this energy arrives surface of the Earth , he turned on the light into heat that warms the Earth . Earth 's surface will absorb some of the heat and reflect the rest . Some of this heat tangible long-wave infrared radiation into space . However, some heat remains trapped in the earth's atmosphere due to the accumulated amount of greenhouse gases include water vapor , carbon dioxide , sulfur dioxide and methane that become traps for this radiation . These gases absorb and reflect radiation emitted by the Earth and consequently the heat stored in the Earth's surface . This situation occurs continuously , resulting in an annual average temperature of the earth continues to increase .

2. Efek Feedback

nasir cause of global warming is also influenced by various feedback processes that result. An example is the evaporation of water. In the case of warming caused by greenhouse gases such as CO2, warming will initially cause greater volumes of water that evaporates into the atmosphere. Because water vapor is itself a greenhouse gas, warming will continue and increase the amount of water vapor in the air until it reaches equilibrium with the water vapor concentration. The resulting greenhouse effect greater than the effect of CO2 alone. (Although this feedback raises the absolute water content in the air, the relative humidity of the air is almost constant or even fall because the air becomes warm). [3] This feedback affects only slowly because of CO2 have longevity in the atmosphere. Another important feedback is the loss of reflectance (albedo) by ice. [4] As global temperatures rise, ice near the poles melts at an increasing rate. Along with melting ice, land or water below it will open. Both land and water has the ability to reflect light much less when compared to ice, and consequently will absorb more solar radiation. This will add to warming and causing even more ice to melt, causing a continuous cycle

Impact of Global Warming

Many very adverse impact generated and perceived by all living creatures on earth because of the golbal warming or global warming which is increasingly rising . As for the impacts to the lives of , among others :

The longer the temperature of the earth's surface will be more extreme .

Sea levels around the world will increase .

The intensity of hurricanes will increase.

Many droughts and crop failures worldwide .

There will be famine and drought earth .

Various diseases emerging due to global warming.

 The extinction of some species of living creatures .

My Hobbies

My Hobbies

Hobby is an interest in someone to something and constantly repeated again. Each person must have a hobby that is different. So also I have many hobbies and get on with it. My name is Yoga Ali Wahyu, I am now studying at Gunadarma Unversity. I'll tell you a little about what I like and what I often do. In the past when they were in elementary school, my hobby of cycling with friends of my friends, first had a first bike was given by my uncle. I am very happy. Every day I ride the bike to school until finally broken. Finally, even my dad bought me a bike again. I was so happy, I went to school using a bike when I usually escorted by my father. But soon my new bike stolen at school. Finally, I also do not have a bike again. Have not riding a bike make me forget my hobby to the bike. Entering junior high school (SMP) traded my bike again, but I have not the spirit paddling like the old, sitting in first class I still use the bike to go to school. Menaiki kelas 2 hobi bersepeda pun mulai bosan.

When class 2, the guitar is my new hobby, although at that time I still can not play the guitar. Luckily I have a brother who can play the guitar, I just asked to be taught to play guitar. At that time I think the guitar is a musical instrument that is very difficult. Starting from the pain of the finger as pressing the strings, the key difficulty in memorized. After a few months I could finally play a bit of guitar. time that the song "Punk Hari Ini" from Superman Is Dead. Yes SID did at that time was booming once in my age range of children or young people who have sloppy idealism. When I was in practice guitar, I often given SID songs by my brother. Although at that time I do not really understand the song. Hobbies playing guitar until now still I run, but still play its standard. Grade 3 junior school never had a band, but only to exercise alone, never got on stage.

Sign Senior High School began drawing a picture, although at first junior school too often picture but look bad. Pictures of any kind that exist in the brain, until a friend asked her to use markers in the picture haha. From there began studying his own image. In order t-shirt design drawing class in grade 1 High School.  Until dreams aspirations want to have a clothing business of their own design. Inspired want a tattoo as well as really like the same thing as art. But if you make a tattoo later when it can find its own money and has an obvious job. Then when three high school classes begin no new hobby is hobby motor classic custom. Had joined the motorcycle club but has not officially become a member already directly out alone. I feel my passion is not in the bike club, but to collect the bike. But until now I have not had a bike of my dreams. Hobby new motor is achieved in terms of fashion just like Greaser in America. Maybe in the near future hopefully bike of my dreams for a long time can be achieved.

When the 3rd grade high school I also got to know the style style style Rockabilly and Kustom Kulture. Rockabilly musicians that I admire is Johnny Cash, Elvis Presley, The Hydrant (local). Following the style Rockabilly bit troublesome, use pomade each before going to school, I collect a small amount of oil resulting in hair (hair wax). But now I've rarely use pomade because not have time to polish the hair with oil, because the campus is very solid hour from morning to evening, resulting in my lazy to wear a hair oil for heat reasons. I use pomade possible only if there is an event that is in my opinion fit to wear pomade. Until now that is still my hobby is playing guitar run, drawing, riding motorcycles, following the Rockabilly style, listen to music and Rockabilly Punk Rock. Hopefully my hobby not change instantaneously, because I have idealism.