Behavioural Ethics in Business

Business ethics issues related to the assessment of the activities and business conduct which refers to the truth or honesty seeks (business). Truth is meant here is the ethical standards that are generally accepted and recognized principles by the public, companies and individuals. The Company believes the principles of good business is ethical business, namely business with superior performance and continuous run by obeying the rules of ethics in accordance with applicable laws and regulations.

Factors influencing ethical behavior in business, namely:

1. Organizational culture

Covers organizational culture management attitude towards employees, empowerment granted to employees. Positive words were spoken managers can help employees be more productive and happier, while negative words can lead to dissatisfaction of employees, absences and even works other irregularities.

2. Local Economy

If employees get a lot of work and a great income then they will be happy to further improve their performance, whereas if tinggat unemployment increases, there will be a sense of inner kecemasa employees so that it can interfere with the quality of their performance ratings even up irregularities.

3. The company's reputation in the Community

If a company is deemed good prospects to generate a lot of goodwill that the employees' behavior will be like that as they become expectations of its suppliers and customers. Meanwhile, companies that are considered cheating, it is likely that the behavior of its employees are considered as well.

4. Competition in the Industry

In a stable industry where no problem attracting new customers, employees are not motivated to put aside their internal ethics to pursue the money.

Interrelatedness dependence between business and community

Companies that constitute the business environment is also an organization that has a structure yag clear enough in its management. there is a lot of interaction between individuals and institutions involved in it. Thus propensity for conflict and opening of fraud is likely. both at management level or personal in each team and the company's relationship with the surrounding environment. for it turned out to be necessary as ethics would control policy, in the interest of the company itself. The obligation of the company is pursuing a variety of long-term goals that are good for society.

Here are some of the interrelatedness of dependency relationship between business and society.

• The relationship between business and customer / consumer

The relationship between business and langgananya is most often committed relationship, therefore, businesses must maintain ethics pergaulanya well. The interaction with this subscription may be mentioned here for example:

Different packaging makes the consumer is difficult to distinguish or conduct a price comparison of the products.

Wrap or packaging makes the consumer can not know the contents therein,

Provision of services and especially the warranty is an action that is ethical for a business.

• Relations with employees

Managers are generally always holds to advance his business often have to deal with ethical relationships with employees. Businesses with employees association includes several things: Withdrawal (recruitment), training (training), promotion or advancement, Transfers, demotions (demotion) or lay-off or dismissal / layoff (layoffs).

• Relations between business

This relationship is a relationship between one company with another company. This could happen relationships between the company and its competitors, wholesalers, retailers, sole agents and distributors.

• Investor Relations

Limited liability companies and especially those that will be or have been "going public" must keep giving good information and honest business to the insvestor or prospective investors. prospects of the companies that go public. Do not let happen any manipulation or deception of the information on this case.

• Relationships with Financial Institutions

Relationships with financial institutions, especially the tax is generally a social relationship that are financial

Concern businesses to ethics

Businesspersons are required to be concerned with the state of society, not only in the form of "money" by making a donation, but more complex. This means that as an example of an opportunity that is owned by businesses to sell at a high price level when the excess demand should be the care and concern for businesses to not seize this opportunity to reap profits doubled. So, in a state of excess demand businesses should be able to develop and manifest the attitude of responsibility towards the surrounding society. Social responsibility can be in the form of concern for the surrounding community, especially in terms of education, health, provision of skills training, etc. In creating business ethics, there are several things to consider, among others are

1. That self-control, business agents and the parties concerned are able to control themselves each to gain nothing from anyone and in any form. In addition, businesses themselves do not benefit by way of cheating and suppress others and use the profits by way of cheating and menakan other parties and use those profits despite the advantage it is right for the business, but their use should also pay attention to the condition of the surrounding community. This is the business ethics "ethical".

2. The development of social responsibility (social responsibility).Businesspeople here are required to be concerned with the state of society, not only in the form of "money" by making a donation, but more complex. This means that as an example of an opportunity that is owned by businesses to sell at a high price level when the excess demand should be the care and concern for businesses to not seize this opportunity to reap profits doubled. So, in a state of excess demand businesses should be able to develop and manifest the attitude of responsibility towards the surrounding community.

3. Maintaining identity and not easy to be swayed by the rapid development of information and technology does not mean that business ethics anti development of information and technology, but the information and the technology must be harnessed to improve the care for the weak and not to miss the culture of due to transformation of information and technology.

4. Create a healthy competition. Competition in the business world need to improve efficiency and quality, but the competition does not kill the weak, and vice versa, there should be a common thread that closely between big business and the middle and lower class, so that the development of large enterprises are able to provide a spread effect to the development of surrounding areas. For that to create competition there should be a balanced forces in the business world.

5. Applying the concept of "sustainable development" Businesses should not think of profit only in the present, but needs to think about how the situation in the future. Based businesses is clearly required not her "exploitation" and the current state of the environment is now as much as possible without considering the environment and circumstances in the future despite the present moment is an opportunity to earn huge profits.

6. Avoid properties 5K (note, collusion, Connection, Collusion and Commission) If businesses have been able to avoid this kind of attitude, we are sure not going to happen again what is called corruption, manipulation and all forms of game cheating in the business world or the various cases that polluted the name of the nation.

7. Being able to express true it really means, if businesses it is not reasonable to accept credit (as an example) because the requirements can not be met, do not use the "note" of the "connection" and perform "collusion" with the wrong data. Also, do not force yourself to hold the "collusion" and provide a "commission" to the relevant parties.

Developments In Business Ethics

Following the development of business ethics

1.  Formerly situation 

At the beginning of the history of philosophy, Plato, Aristotle and other Greek philosophers to investigate how best to organize human life together in the country and discuss how economic life and commercial activity should be regulated.

2. Transitional: 1960 

characterized rebellion against power and authority on United States (US), a student revolution (in the French capital), the rejection of the establishment (establishment).It gives attention to education, especially management, namely by adding new courses in the curriculum under the name Business and Society. The most frequently discussed topic is corporate social responsibility,

3. Business Ethics Born in the USA: 1970 

a number of philosophers began to get involved in thinking about ethical issues around business and business ethics is regarded as an appropriate response on a moral crisis that was covering the world of business in the US.

4. Business Ethics Expands to Europe: the 1980s 

in Western Europe, the business ethics as a new science began to develop about 10 years later. There is a meeting forum between academics from universities and business schools, called the European Business Ethics Network (EBEN).

5. Business Ethics into Global Phenomenon: 1990s 

no longer limited to the Western world. Business ethics has been developed throughout the world. Have established the International Society for Business, Economics, and Ethics (ISBEE) on July 25 to 28, 1996 in Tokyo.

Business Ethics in Accounting

Public accounting profession can be regarded as one of the key professions in the era of globalization to achieve a fair business transparency era, therefore readiness regarding professionalism requires three main things that should be owned by every member of the profession, namely: expertise, knowledge and character.   Characters show them a professional personality embodied in ethical attitudes and actions.Attitude and ethical conduct of public accountants will determine its position in the professional community service users. Professionals can also be defined as work done to earn a livelihood by relying on the expertise and skills as well as involving high personal commitment (moral) mendalam.Untuk enforce accounting as a profession that is ethical, professional ethics required to regulate professional activities. The ethics of the profession itself, within an ethical framework is a part of social ethics. Because professional ethics regarding social ethics, meaning the profession (in this case the accounting profession) in its activities must relate to people / other party (the public). In maintaining good relations with the other party accountant should be able to maintain public trust.

In carrying out his profession an accountant in Indonesia are governed by a code of professional conduct by the name of the Indonesian Accountants Association code of ethics. Indonesian Accountants Association code of ethics is an order of ethical and moral principles that provide guidance to accountants to deal with clients, fellow members of the profession and also with the public. In addition to the code of ethics of accountants is also a tool or a means for clients, financial statement users or the public in general, about the quality or the quality of services rendered as a series of ethical considerations as stipulated in the code of professional conduct.