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KEWIRAUSAHAAN dan Etika Bisnis

Manajemen dan Bisnis

Fakultas Ekonomi

Universitas Padjadjaran

Bandung

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Business

An organisation that provides goods or services to earn profit

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Profits

The difference between a business’s revenues and its expenses

In business profit could be divine into:

Tangible : Asset, Money, Factory, etc

Intangible : Trust, Image, Goodwill, etc

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Top 5 pengusaha Indonesia

1. Keluarga Gudang Garam

2. Keluarga Djarum

3. Keluarga Sampoerna

4. Keluarga Bakrie

5. Group Salim

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USAHA KECIL

ONE MAN ENTERPRISE

FAMILY ENTERPRISE

SMALL SCALE ENTERPRISE

MEDIUM SCALE ENTERPRISE

BIG SCALE ENTERPRISE

DEVELOPMENT

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AKTIVITAS USAHA KECIL

A. PRODUCT – PRODUCING FIRMS- MANUFACTURING- MINING- FORESTRY- FISHERY- AGRICULTURE

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AKTIVITAS USAHA KECIL 2

B. PRODUCER OF PRODUCT AND SERVICE COMBINATION

- WHOLESALE FIRMS- RETAIL STORE

C. PROVIDER OF SERVICE- SERVICE FIRMS- FINANCE FIRMS

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ENTREPRENEUR

SESEORANG YANG MEMPUNYAI KREATIVITAS SUATU BISNIS BARU

DALAM MENGHADAPIRESIKO DAN KETIDAKPASTIAN

YANG BERTUJUAN UNTUK PENCAPAIANLABA DAN PERTUMBUHAN USAHA

BERDASARKAN IDENTIFIKASI PELUANG

DAN MENDAYAGUNAKAN SUMBER-SUMBERSERTA MEMODALI PELUANG TERSEBUT

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CIRI-CIRI ENTREPRENEUR

MEMPUNYAI HASRAT UNTUK SELALU BERTANGGUNG JAWAB BISNIS DAN SOSIAL

KOMITMEN TERHADAP TUGAS MEMILIH RESIKO YANG MODERAT MERAHASIAKAN KEMAMPUAN UNTUK

SUKSES CEPAT MELIHAT PELUANG

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CIRI-CIRI ENTREPRENEUR 2

ORIENTASI KE MASA DEPAN SELALU MELIHAT KEMBALI PRESTASI

MASA LALU SIKAP HAUS TERHADAP “MONEY” SKILL DALAM ORGANISASI TOLERANSI TERHADAP AMBISI FLEKSIBILITAS TINGGI

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CIRI-CIRI PERUSAHAAN KECIL

MANAJEMEN BERDIRI SENDIRI MODAL DISEDIAKAN OLEH SEORANG

PEMILIK ATAU SEKELOMPOK KECIL DAERAH OPERASINYA LOKAL UKURAN DALAM KESELURUHAN RELATIF

KECIL

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PERBEDAAN DENGAN PERUSAHAAN BESAR

PERUSAHAAN KECIL- UMUMNYA DIKELOLA

PEMILIK- STRUKTUR ORGANISASI

SEDERHANA- PEMILIK MENGENAL

KARYAWAN- PROSENTASE KEGAGALAN

PERUSAHAAN TINGGI- KEKURANGAN MANAJER

yang AHLI- Modal JANGKA PANJANG

SULIT DIPEROLEH

PERUSAHAAN BESAR- DIKELOLA BUKAN OLEH

PEMILIK- STRUKTUR ORGANISASI

KOMPLEKS- PEMILIK MENGENAL

SEDIKIT KARYAWAN- PROSENTASI

KEGAGALAN RENDAH- BANYAK AHLI

MANAJEMEN- MODAL JANGKA

PANJANG RELATIF MUDAH DIPEROLEH

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KEKUATAN PERUSAHAAN KECIL

KEBEBASAN UNTUK BERTINDAK MENYESUAIKAN KEPADA KEBUTUHAN

SETEMPAT PERAN SERTA DALAM MELAKUKAN

USAHA/TINDAKAN

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KEKURANGAN PERUSAHAAN KECIL

RELATIF LEMAH DALAM SPESIALISASI MODAL DALAM PENGEMBANGAN

TERBATAS KARYAWAN RELATIF SULIT UNTUK

MENDAPAT YANG CAKAP

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FAKTOR-FAKTOR KEBERHASILAN USAHA

MENGEMBANGKAN RENCANA PERUSAHAAN

KEMAMPUAN MANAJEMEN MEMENUHI KEBUTUHAN MODAL

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UNSUR UTAMA DALAM RENCANA USAHA

A. PROFIL PRIBADI- KELAYAKAN KREDI, REFERENSI-

REFERENSI- RESUME TENTANG PENGALAMAN

PERUSAHAAN- REFERENSI-REFERENSI PRIBADI

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UNSUR UTAMA DALAM RENCANA USAHA 2

B. PROFIL PERUSAHAAN- SEJARAH PERUSAHAAN- ANALISIS PASAR DAN PESAING- STRATEGI PERSAINGAN DAN RENCANA

OPERASI- RENCANA ARUS KAS “CASH FLOW”- ANALISA BREAK EVENT

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UNSUR UTAMA DALAM RENCANA USAHA 3

C. PAKET PINJAMAN- JUMLAH YANG DIMINTA- JENIS PINJAMAN YANG DIMINTA- ALASAN PEMBENARAN- KETENTUAN-KETENTUAN DAN JADWAL

PEMBAYARAN KEMBALI

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KEMAMPUAN MANAJEMEN PERSONIL FASILITAS FISIK AKUNTANSI KEUANGAN PEMBELIAN PENGURUSAN BARANG DAGANGAN PENJUALAN ADVERTENSI RESIKO PENYELENGGARAAN SEHARI-HARI

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JENIS MODAL

MODAL KERJA (WORKING CAPITAL) MODAL PEMILIK (EQUITY CAPITAL)- MODAL SENDIRI- MODAL VENTURA

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SEBAB-SEBAB KEGAGALAN

STRUKTUR MODAL YANG TIDAK MEMADAI

PENGGUNAAN METODA DAN PERALATAN YANG SUDAH USANG

TIDAK ADANYA PERENCANAAN JANGKA PANJANG

KECAKAPAN PRIBADI

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TANDA-TANDA KEGAGALAN PERUSAHAAN

PENJUALAN MENURUN PERBANDINGAN UTANG SEMAKIN

TINGGI BIAYA OPERASI MENINGKAT PENGURANGAN DALAM MODAL KERJA KEUNTUNGAN MENURUN/ KERUGIAN

MENINGKAT

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SOLUSI UNTUK MENGHINDARI KEGAGALAN

MENGURANGI BIAYA OPERASI MENINGKATKAN PENJUALAN MENINJAU KEMBALI KERUGIAN KREDIT MENGHINDARI RESIKO MEMERIKSA KEMBALI PERSEDIAAN

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THE MEANING OF ETHICS

Ethics is a set of rules that define right and wrong conduct

Business ethics is the application of general ethical rules to business behavior

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Why Is Business Ethics Important?

The general public expects business to exhibit high levels of ethical performance and social responsibility

To prevent harm to society

To protect business firms from abuse by unethical employees or unethical competitors

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Why Ethical Problems Occur in Business?

Personal gain Individual values in conflict with

organizational goals Managers’ values and attitudes Competitive Pressures Cross-cultural contradictions

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Three Methods of Ethical Reasoning

METHOD CRITICAL DETERMINING

FACTOR

AN ACTION IS ETHICAL WHEN…

LIMITATIONS

Utilitarian Comparing benefits and profits

Net benefits exceed net costs

Difficult to measure some human and social costs.

Majority may disregard rights of minority

Rights Respecting rights Basic human rights are respected

Difficult to balance conflicting rights

Justice Distributing fair shares

Benefits and costs are fairly distributed

Difficult to measure benefits and costs.

Lack of agreement on fair shares

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Social Responsibility...

an organization’s obligation to maximize its positive impact on stakeholders and to minimize its negative impact

includes legal, ethical, economic, and philanthropic (discretionary) dimensions

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Legal Dimension...

refers to obeying governmental laws and regulations

civil law: rights & duties of individuals and organizations

criminal law: prohibits specific actions and imposes fines and/or imprisonment as punishment for breaking the law

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Ethical Dimension...

behaviors and activities that are expected or prohibited by organizational members, the community, and society (not codified into law)

standards, norms, or expectations that reflect the concern of major stakeholders

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Economic Responsibilities...

how resources for the production of goods and services are distributed within the social system

Do you think consumers favor socially responsible companies or are they most enamored with companies that maximize profits?

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Foundation principles of corporate social responsibility

Charity Principle Stewardship Principle

Definition Business should give voluntary aid to society’s needy persons and groups

Business, acting as a public trustee, should consider the interests of all who are affected by business decisions and policies

Type of activity

Corporate philanthropy Voluntary actions to

promote the social good

Acknowledging business and society interdependence

Balancing the interests and needs of many diverse groups in society

Examples Corporate philanthropic foundations

Private initiatives to solve social problems

Social partnerships with needy groups

Enlightened self-interest Meeting legal requirements Stakeholder approach to

corporate strategic planning

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The pros and cons of corporatesocial responsibility

Arguments for corporatesocial responsibility

Arguments against corporatesocial responsibility

Balances corporate power with responsibility.

Discourages governmentregulation.

Promotes long-term profitsfor business.

Responds to changingstakeholders’ demands.

Corrects social problemscaused by business.

Lowers economic efficiency and profit.

Imposes unequal costs among competitors.

Imposes hidden costs passed on to stakeholders.

Requires social skills businessmay lack.

Places responsibility on businessrather than individuals.

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Two views of corporate social responsibility

The shareholder view• The only social responsibility of business is to create shareholder wealth.• Corporate management cannot decide what is in the social interest.• The costs of social responsibility which do not increase the value of stock, will be passed on to consumers.

The multiple stakeholders view• All customers and employees are treated with dignity.• Relationships with suppliers must be based on mutual trust.• Belief in fair economic competition.• Business can contribute to social reform and honor human rights.