Ethics or moral
philosophy is a branch of phylosophy that
involves systematizing, defending, and recommending concepts of right and
wrong conduct. As a branch of philosophy, ethics
investigates the questions "What is the best way for people to live?"
and "What action are right or wrong in particular
circumstances?" In practice, ethics seeks to resolve questions of human
morality, by defining concepts such as good and evil,
right and wrong, virtue
and vice justice
and crime.
As a field of intellectual enquiry, moral philosophy also is related to the
fields of moral psychology, descriptive ethics, and value theory.
Ethics
(Ancient Greek: "ethikos", is meaning "arising from habit")
is a something where and how the main branch of philosophy that studies the
value or quality becomes a study on standards and moral judgments. Ethics
includes the analysis and application of the concept like right, wrong, good,
bad, and responsibility. St. John of Damascus (7th century AD) put ethics in
the study of practical philosophy (practical philosophy). Ethics begins when
people reflect on the elements of ethical opinions of our spontaneous. The need
for reflection that we will feel, partly because of ethical opinion we are not
infrequently different from the opinions of others. That's necessary ethical,
that to find out what should be done by humans.
Methodologically,
not every case assess the actions can be regarded as ethical. Ethics requires a
critical attitude, methodical, and systematic reflection. That's why ethics is
a science. As a science, the object of ethics is human behavior. However,
unlike other sciences are also examining human behavior, ethics has a normative
standpoint. That ethics viewed from the point of good and bad to human actions.
Ethics is divided into three main parts: meta-ethics (study of the concept of
ethics), normative ethics (the study of ethical value determination), and
applied ethics (study of the use of ethical values).
PRINCIPLES OF ETHICS
In
the history of human civilization since the fourth century BC thinkers have
tried to define the various shades of ethical foundation to guide social life.
Thinkers have identified at least there are hundreds of ideas the great (great
ideas). The whole idea or the grand idea can be summarized into six principles
that are an important cornerstone of ethics, namely beauty, equality, kindness,
justice, freedom, and truth.
1. Principle
of Beauty
This principle
underlies everything that includes the enjoyment of pleasure to beauty. Based
on this principle, people pay attention to the values of beauty and want to
show something wonderful in his behavior. For example in dress, spatial
planning, and so making it more eager to work.
2.
The principle of Equation
Every human being by
nature have rights and responsibilities are the same, so it appears the demand
to equality between men and women, racial equality and equality in various
other fields. This principle underlies behavior diskrminatif on any basis.
3.
Principle of Goodness
This principle underlies
the behavior of individuals to always seek to do good in their interaction with
their environment. This principle is usually respect of human values such as
respect- respect, compassion, helping others, and so forth. Humans by nature
always want to do good, because by doing good he will be accepted by the
environment. Governance and service provided to the public in fact aims to
create the good of society.
4.
Principles of Justice
Fixed and eternal
willingness to give everyone what they should get. Therefore, this principle
underlies a person to act in a fair and proportionate and do not take anything
into the rights of others.
5.
The principle of Freedom
As the freedom of
individuals to act or not act according to his own choice. In the principle of
life and human rights, every human being has the right to do things according
to his own will does not damage or interfere with the rights of others.
Therefore, every freedom should be accompanied by responsibility so that people
do not take action arbitrarily to others. For that individual freedom here
interpreted as:
• the ability to do
something or make a selection.
• capabilities that
allow humans to melaksana-kan these choices.
• the ability to
account for his actions.
6.
Principles of Truth
Truth is usually used
in the logic of science that emerged from the ideas of logical / rational.
Truth must be proven and shown that the truth can be believed by the individual
and society. Not every truth can be accepted as true if it has not been proven.
All
the principles that have been described it is a basic precondition in the
development of ethical values or code of conduct in relations between
individuals, individuals with society, government, and so on. Ethics is
structured as a rule of law that will regulate people's lives, communities,
organizations, government agencies, and employees should really be able to
ensure the creation of beauty, equality, kindness, justice, freedom, and truth
for everyone.
1. Ethics Teleology
Teleology is derived
from the Greek telos which means purpose. In terms of measuring the merits of
an action that is based on the objectives to be achieved, or by the impact of
the actions which have been performed. In teleology tori there are two streams,
namely.
• ethical egoism: The
core view of selfishness is the act of every person basically aims to pursue
personal interests and promote yourself.
Example: Anto who
always worked hard in the company A to pursue the highest position.
• Utilitarianism:
Derived from the Latin utilis which has a useful meaning. According to this
theory, an act has a good sense if you bring benefit to the whole community
(The greatest happiness of the greatest number).
Example: Andi in his
village to build a cooperative to help some people in his village
2. Deontology
Deontology comes from
the Greek deon which means obligations. If there is a question "Why is
this good deed and that action must be rejected as bad?". Then Deontology
will answer "because the first act is our obligation and arena both
prohibited acts". Deontological approach has been accepted by religion and
is one of the important ethical theories.
Example: Andi Moslem
worship must pass the appropriate teaching.
3. Theory of Rights
In the current moral
thought, the theory of rights is the most widely used approach to evaluate the
merits of an act or behavior. The theory of this right is an aspect of
deontological theory as it relates to liability. Rights based on human dignity
and the dignity of all human beings are equal. Therefore, the right fits
perfectly with the atmosphere of democratic thought.
Example: An employee
who receives a salary every month as her rights
4. Theory of Virtue
(Virtue)
In the theory of the virtues
looking attitude or character of a person. The virtues can be defined as the
disposition of the character that has been acquired someone and allowing
someone to behave morally.
example:
• Wisdom: A corporate
leader must be wise to take decisions in the enterprise
• Justice: Parents who
have two children, they should be able to fairly treat their children so that
there is no envy
• Hardworking: Andi
working hard to achieve its goals
• The good life: Andi
the Islamic religion should have a good life wherever located.
Ethical
egoism is the normative ethical position that moral agents ought
to do what is in their own self-interest.
It differs from pyschological egoism, which claims that people can
only act in their self-interest. Ethical egoism also differs from rational egoism, which holds that it is rational to
act in one's self-interest. Ethical egoism holds that actions whose
consequences will benefit the doer can be considered ethical.
Ethical
egoism contrasts with ethical altruism,
which holds that moral agents have an obligation to
help others. Egoism and altruism both contrast with ethical utilitarianism,
which holds that a moral agent should treat one's self (also known as the subject) with no higher regard than
one has for others (as egoism does, by elevating self-interests and "the
self" to a status not granted to others). But it also holds that one
should not (as altruism does) sacrifice one's own interests to help others'
interests, so long as one's own interests (i.e. one's own desires or well-being)
are substantially equivalent to the others' interests and well-being. Egoism,
utilitarianism, and altruism are all forms of consequentialism,
but egoism and altruism contrast with utilitarianism, in that egoism and
altruism are both agent-focused forms of consequentialism
(i.e. subject-focused orsubjective). However, utilitarianism is held to
be agent-neutral (i.e. objective and impartial):
it does not treat the subject's (i.e. the self's, i.e. the moral
"agent's") own interests as being more or less important than the
interests, desires, or well-being of others.
Ethical
egoism does not, however, require moral agents to harm the interests and
well-being of others when making moral deliberation; e.g. what is in an agent's
self-interest may be incidentally detrimental, beneficial, or neutral in its
effect on others. individualism allows for others' interest
and well-being to be disregarded or not, as long as what is chosen is
efficacious in satisfying the self-interest of the agent. Nor does ethical
egoism necessarily entail that, in pursuing self-interest, one ought always to
do what one wants to do; e.g. in the long term, the fulfillment of short-term
desires may prove detrimental to the self.
Fleeting pleasure, then, takes a back seat to protracted eudaimonia.
In the words ofJames Rachels, "Ethical egoism [...]
endorses selfishness, but it doesn't endorse foolishness."
Ethical
egoism is often used as the philosophical basis for support of right-libertarianism and individualist anarchism. These are
political positions based partly on a belief that individuals should not
coercively prevent others from exercising freedom of action.
Egoism
is a motivation to maintain and improve the view that only benefit themselves.
Egoism means putting yourself in the middle of the goal and do not care about
the suffering of others, including his beloved or who is considered a close
friend. Another term is "selfish". The opposite of selfishness is
altruism.
It
is closely related to narcissism, or "love yourself," and the
tendency may be to talk or write about themselves with a sense of arrogant and
length. Egoism can coexist with their own interests, even at the time of the
rejection of others. Smug is a character trait that describes a person who acts
to gain value in an amount more than he gives to others. Egoism is often done
by utilizing altruism, irasionalitasdan ignorance of others, as well as
leveraging the power of yourself and / or ingenuity to deceive.
Egoism
is different from altruism, or act to get less than a given value, and egoism,
the belief that the values obtained from the more be given. Various forms of
"empirical egoism" can be the same as selfishness, for the value of
the individual benefits yourself is still considered to be perfect.
AFFECTING THE ENVIRONMENT
BUSINESS ETHICS
Business ethics is a set of principles / rules /
norms to be followed when running a business. Ethics as a norm within a
business group will be a reminder of member businesses to one another about an
appreciable act (good conduct) must always be complied with and implemented.
Ethics in business is certainly to be agreed upon by those who are in the relevant
business environment.
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.
For the creation of business ethics in accordance with noble character,
there are some that need to be considered, among others:
Self-control
Tenggung development of social responsibility
Maintaining identity
Create a healthy competition
Applying the concept of sustainable development.
Self-control
Tenggung development of social responsibility
Maintaining identity
Create a healthy competition
Applying the concept of sustainable development.
The things that should be avoided for the creation
of good business ethics in the attitude of avoiding 5K
Note
conspiracy
Connection
Collusion, and
Commission
INTERRELATEDNESS DEPENDENCE BETWEEN BUSINESS AND COMMUNITY
Note
conspiracy
Connection
Collusion, and
Commission
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. With so tendency to conflict and opening of fraud is very
likely to occur. both at management level or personal in each team and the
company's relationship with the surrounding environment. for the ethics of
turns required as the 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.
Ethical Governance
Governance System
Ethical Governance (Ethics of Government) is the Doctrine to behave
properly in accordance with the values associated with the primacy of human
nature. In
Ethical Governance (Ethics of Government) there are also issues of decency and
politeness in the apparatus, apparatus, structures and institutions. Decency
is a rule of life that comes from the hearts of men. Human
conscience determines which actions are good and bad, depending on their
personality or identity of each. Humans
do good or do bad because the whisper of conscience (consience of man).
Encourage human decency for good behavior, for example, loving parents,
teachers, leaders and others, in addition to the decency forbid people to do a
crime like stealing, immoral acts and others. Decency
is derived from the ethos and esprit that exist in the conscience. The
sanctions were violated ethics is the human mind itself, like remorse, anxiety
and others. Witnesses
for those who violate decency is from within, not imposed from the outside and
is autonomous. Courtesy
is the rule of life that arise because they want to please others, outsiders,
the daily life of society, self-governing and others. Politeness
is basically decorum, decency, habits, concern, kesenonohan prevailing in the
association (society, government, nation and state). Modesty
also called courtesy, manners, customs, costume, habit. If
morality is addressed to the inner attitude (inner), then courtesy emphasis to
the attitude of birth (outwardly) of each subject culprit, for the sake of
order and people's lives in the association. The
purpose is not personal but social human beings (communal, community, society,
group, govern and others), the lives of the people, government and nation. Penalties
for violation of decency is received reproach in the midst of the environmental
community, where he is, for example, ostracized socially. Sanctions
imposed by outsiders (the norm, kaedah there and live in the community). Courtesy
sanctions imposed by outsiders because it is heretonom. Particularly
in times of crisis or change, governance and fundamental ethical principles in
society are often questioned and the gap between the ideal and the reality is
challenged. Not
to mention, we understand the discussion as the Government Ethics discourse
runs in a shared understanding of what makes it good governance, and the
concrete steps which must be done in order to depart from the common consensus
into practical rule it is an indicator of democracy and multidimensional
society.
Ethical culture
Ethical culture
An overview of the company, reflect the personality of their leaders are
ethical culture of ethical behavior. The application of
ethical culture dilakukansecara top-down. Implementation steps:
Application of Culture
Corporate Ethics Credo: concise statement about the values espoused and upheld the company.
Internal Commitment:
· Company against employees
· Employees of the company
· Employee against another employee.
External Commitment:
· Company to customers
· The Company's shareholders
· Company on society
Application of Ethical Culture
Ethics Program: The system was designed and implemented to direct employees to implement corporate credo.
Example: ethics audit Code of Ethics
· More than 90% of companies make the code of conduct that specifically used the company in carrying out its activities.
Example: IBM makes IBM's Business Conduct Guidelines (IBM Business Conduct Guide).
Application of Culture
Corporate Ethics Credo: concise statement about the values espoused and upheld the company.
Internal Commitment:
· Company against employees
· Employees of the company
· Employee against another employee.
External Commitment:
· Company to customers
· The Company's shareholders
· Company on society
Application of Ethical Culture
Ethics Program: The system was designed and implemented to direct employees to implement corporate credo.
Example: ethics audit Code of Ethics
· More than 90% of companies make the code of conduct that specifically used the company in carrying out its activities.
Example: IBM makes IBM's Business Conduct Guidelines (IBM Business Conduct Guide).
Behavioral ethics in the accounting profession
Rise and growth of the public accounting profession in a country is in line
with the development of the company and the various forms of legal entities in
the country. If
companies in a developing country such that it does not just need the capital
from its owners, but began to require capital from lenders, and if it arises
various companies form limited liability company whose capital comes from the
community, public accounting firm start is required and develop. Of
the public accounting profession is public creditors and investors expect an
impartial independent assessment of the information presented in the financial
statements by management of the company.
Public accounting profession produces a wide range of services to the
people, namely service assurance, attestation services, and services
nonassurance. Service
assurance is an independent professional services that improve the quality of
information for decision makers. Attestation
services consist of audit, inspection (examination), review, and agreed
procedures (the agreed upon procedure). Attestation
services is a statement of opinion, consideration of an independent and
competent person on whether the assertion of an entity in accordance in all
material respects, with the criteria established. Nonassurance
services are services produced by a public accountant in which he did not give
an opinion, negative beliefs, a summary of findings, or other forms of belief. Examples
nonassurance services produced by the public accounting profession is a
compilation services, taxation services, consulting services.
In general auditing is a systematic process to obtain and evaluate evidence
objectively about the state of economic events, with the aim to establish the
level of concordance between the statement with the established criteria, as
well as the delivery of the results to the user concerned. The
terms of the independent auditor, auditing is an objective examination of the
financial statements of a company or other organization with the goal to
determine whether the financial statements present fairly the financial
condition and results of operations of the company or organization.
Public accounting profession is responsible for raising the level of
reliability of the financial statements of these companies, so that the
financial community obtain reliable financial information as a basis for
deciding the allocation of economic resources.
Professional Ethics for Public Accounting Profession
Professional Ethics for Public Accounting Profession
Any profession that provides services to the community needs the trust of
the communities it serves. Public
confidence in the quality of public accounting services would be higher, if the
profession is to apply high quality standards for the implementation of
professional work carried out by members of the profession. Ethics
rules Compartment Public Accountants is a professional ethics for accountants
who practice as a public accountant Indonesia. Ethics
rules Compartment Public Accountants sourced from Ethical Principles
established by the Indonesian Institute of Accountants. In
konggresnya 1973, the Indonesian Institute of Accountants (IAI) for the first
time establish a code of ethics for professional accountants Indonesia, then
refined in Congress IAI 1981, 1986.1994, and the last in 1998. Professional
Ethics issued by the Indonesian Institute of Accountants in the congress of the
year 1998
was named the Indonesian Accountants Association Code of Ethics.
CPAs is a practicing accountant in a public accounting firm, which provides
various types of services regulated under the Public Accountants Professional
Standards, namely auditing, attestation, accounting and review, and consulting
services. Independent
auditor is a public accountant who carry out audits of historical financial
statements that provide audit services on the basis of auditing standards set
forth in the Public Accountants Professional Standards. Indonesian
Institute of Accountants Code of Conduct translated into Public Accountants
Compartment Ethics to regulate the behavior of accountants who are members of
IAI who practiced in the public accounting profession.
1. Accounting as a profession and the role of accountants.
The accounting profession is a profession that provides attestation services and non-
Attestation to the public with limited code of conduct that exist. Accounting as a profession have an obligation to ignore the interests of personal and professional ethics to follow predetermined. Obligations as a professional accountant has three obligations, namely; competence, objectivity and prioritize integrity. What is meant by the accounting profession are all occupations that use skills in accounting, including field work public accountants, internal accountants who work on industrial companies, finance or trade, an accountant who worked in the government, and accountants as educators.
In a narrow sense, the accounting profession is the scope of work performed by accountants as a public accountant that typically consists of the work of audit, accounting, tax and management consulting.
1. Accounting as a profession and the role of accountants.
The accounting profession is a profession that provides attestation services and non-
Attestation to the public with limited code of conduct that exist. Accounting as a profession have an obligation to ignore the interests of personal and professional ethics to follow predetermined. Obligations as a professional accountant has three obligations, namely; competence, objectivity and prioritize integrity. What is meant by the accounting profession are all occupations that use skills in accounting, including field work public accountants, internal accountants who work on industrial companies, finance or trade, an accountant who worked in the government, and accountants as educators.
In a narrow sense, the accounting profession is the scope of work performed by accountants as a public accountant that typically consists of the work of audit, accounting, tax and management consulting.
ROLE accountant in a company can not be separated from the application
prinsipGood Corporate Governance (GCG) in the company. Covering
the principles of fairness (fairness), accountability (accountability),
transparency (transparency), and responsibility (responsibility).
The role of accountants, among others:
The role of accountants, among others:
1. Public Accountants (Public Accountants)
Public accountant or also known as the external auditor is independent accountants yangmemberikan his services on the basis of certain payments. They work freely and umumnyamendirikan an accounting firm. Which is included in the category of public accountant is an accountant who worked in public accounting (KAP) and in practice as a certified public accountant and set up the office accountant, one must obtain permission from DepartemenKeuangan. A certified public accountant can perform the examination (audit), for example against jasaperpajakan, management consulting services, and drafting services management system.
2. Accounting Intern (Internal Accountant)
Internal accountant is an accountant who works in a company or organization. Akuntanintern is also called the company's accountants or management accountants. The position can be occupied from regular staff to the Head of Accounting or Finance Director. their task is to prepare the accounting systems, preparing financial reports to external parties, to prepare financial statements to corporate leaders, preparing budgets, handling tax matters and internal audit.
3. The Government Accountants (Government Accountants)
Government accountants are accountants who work in government institutions, such as the office of the Financial and Development Supervisory Agency (BPKP), the Supreme Audit Agency (BPK).
4. Accounting Educators
Accounting educators are accountants who served in accounting education, research and development of accounting, teaching, and develop accounting education curriculum in college.
2. Public expectations.
The people generally say as professional accountants in particular in the field of accounting. Because they have a skill that is more in the field than the layman so that people hope that the accountants can comply with the standards and values prevailing at the same time the environment of the accounting profession, so that people can rely on the belief in a given job. In this case, an accountant employed by an organization or KAP, there will be no statutory or contractual responsibility towards the owner of the company or publik.Walaupun Thus, as responsibilities on employers, public professional accountant mengekspektasikannya to defend the values of honesty, integrity , objectivity and pentingannya rights and responsibilities within the company
3. Value - Value engineering ethics Vs accountant / auditing.
- Integrity: actions and words showed his profession perpetrators of transparency,
honesty and consistent.
- Cooperation: have the ability to work alone or in teams
- Innovation: professional actors were able to add value to the customer and work process
with the new method.
- Simplicity: professional actors capable of providing solutions to any problems that arise, and
a complex problem becomes simpler.
Accounting techniques are specific rules derived from the principles accountant explain the transactions and certain events faced by the accounting entity.
4. Conduct ethics in the provision of public accounting services.
Of the public accounting profession is public creditors and investors expect free Impartial assessment of the information presented in the financial statements by management companies. Public accounting profession produces a wide range of services for the community, namely:
- Service assurance is an independent professional services which increase the quality of information for decision
decision.
- Attestation Services consist of audit, inspection (examination), review, and agreed procedures (the agreed upon procedure).
- Services attestation is a statement of opinion, consideration of the Independent and competent about whether the assertion of an entity in accordance In all material respects, with the criteria established.
- Nonassurance services are services produced by public accountants Yang in which he did not
give an opinion, negative beliefs, a summary of findings, or other forms of belief.
Any profession that provides services to the community needs the trust of the communities it serves. Public confidence in the quality of public accounting services would be higher, if the profession is to apply high quality standards for the implementation of professional work carried out by members of the profession. Ethics rules Compartment Public Accountants is a professional ethics for accountants who practice as a public accountant Indonesia. Ethics rules Compartment Public Accountants sourced from Ethical Principles established by the Indonesian Institute of Accountants.
Reference :
http://albantantie.blogspot.co.id/2013/10/ethical-governance.html
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