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    Key Concept Of Ethics

    Session 2

    Course : F0422– Introduction to Private and Commercial Law

    Year : 2014

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    Presentation by: Team 2:

    •  Joshua Kevin Lianto (1!1"#$"%&'

     as)in Pri)*esia +i))im (1!1"$$!!1'• ,evina On- (1!1"$"%11'

    • .e)in*a Lisa) (1!1/11&!"'

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    TOPICS

    • Ethics or mora)ity

    • Ethics an* va)ues

    • .ora) *i)emmas

    Persona) an* or-ani3ationa) ethics• Ethics an* )a4

    • Professiona) ethics

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    ETHICS OR MORALITY 

    • Ethics from 5ree6 4or* ethikos7

    • Ethikos trans)ate* into Latin8 it 4as trans)ate* asmoralis7

     The common ori-in of the terms 9ethics an*9mora)ity e;p)ains 4hy it has become fashionab)eto use the t4o terms interchan-eab)y7

    • +hat is unethica) is immora)8 4hat is immora) isunethica)7

    • Ethics (or mora)ity' refers to the character ormanner of a person7

    •  The focus is therefore on the 6in* of person thatsomeone is (that persons character' an* on ho4the person interacts 4ith others (that persons/

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    ETHICS OR MORALITY 

    •  This sho4s that ethics is about the 9se)f an* itsinteractions 4ith 9others7

    • .issin- e)ement: nin- ethics

     -oo*7• 0ehaviour can be c)assi>e* as ethica)8 4hen it is

    not on)y -oo* for the se)f8 but a)so -oo* forothers7

    ?n action is unethica) if the person concerne*on)y about 4hat is -oof for her or him 4ithout anyre-ar* for ho4 others 4i)) be a@ecte* by it7

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    5oo* Ethics

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    0a* Ethics

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    0a* Ethics (cont7'

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    ETHICS AND VALUES

    • C)ose re)ationship bet4een ethics an* va)ues7

    • Aa)ues can be *escribe* as convictions about4hat is -oo* or *esirab)e7

    Peop)e *o not share the same va)ues7• ,i@erences in peop)es va)ue are *ue to variety of

    factors: cu)ture8 re)i-ion8 c)imate8 socia) an*economic status8 persona) e;periences8 a-e8-en*er8 etc7

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    .ora) ,i)emma ,e>nition

    ♣ .enurut Campbe)) (1#"'.ora) *i)emma a*a)ah situasi *imana seseoran-*iha*ap6an pa*a *ua a)ternatif pi)ihan *imana ti*a6a*a Ba)an 6e)uar yan- memuas6an pa*a masa)ah

    tersebut7

    ♣ Johnson (1!'.enyata6an ha) tersebut merupa6an 6ea*aan yan-

    ter*iri *ari *ua pi)ihan yan- seimban-8 *en-an 6ata)ain8 *i)emma merupa6an 6ea*aan yan-*iha*ap6an pa*a persimpan-an yan- serupa ataubercaban- *ena-n petunBu6 yan- ti*a6 Be)as7

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    .ora) ,i)emma ,e>nition (cont7'

    • O;for* Learners Poc6et ,ictionary (1/'.ora) *i)emma is concernin- princip)es of ri-htan* 4ron- in *icu)t situation in 4hich one has

    to choose bet4een t4o thin-s7

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    MORAL DILEMMAS

    • Occurs 4hen an ethica) eva)uation of a situationpro*uces t4o or more conDictin- Bu*-ements7

    • +hen conDictin- Bu*-ements occur 4ithin aperson8 4e refer to it as a persona) mora)*i)emma7

    • ? socia) *i)emma occurs 4hen conDictin- ethica) Bu*-ements arise not 4ithin one person8 butbet4een peop)e or -roups7

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    .ora) ,i)emma Case 1

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    .ora) ,i)emma Case 2

    • 0apa6 itu seba-ai pasien berha6 men*apat6aninformasi hasi) pemeri6saannya *ari piha6 me*is7

    • asa 6asih sayin- 6e)uar-a 6epa*a pasienmembuat 6e)uar-anya berniat untu6menyembunyi6an informasi tentan- hasi)pemeri6saan *an meminta per4at untu6 ti*a6memberitahu6an 6epa*a pasien 6arena*i6ha4atir6an pasien a6an frustasi7

    • Pera4at men-a)ami mora) *i)emma *iantara 2pi)ihan8 *imana is harus memenuhi permintaan6e)uar-a7 ,i sisi )ain8 ia Bu-a harus memenuhi ha6pasien untu6 men-etahui 6on*isi penya6itnya7

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    Prob)em So)vin- Case 2• Pera4at ti*a6 memberitahu6an 6epa*a pasien

    tentan- oenya6itnya secara )an-sun-8 namummemi)ih 4a6tu *an 6on*isi yan- tepat *anmen*u6un- untu6 men-hin*ari supaya pasienti*a6 frustasi berat

    • Pera4at menBa)an6an sesuai 6e4aBibannya8sehin--a ia )an-sun- memberitahu6an 6epa*a

    pasien tentan- penya6itnya7 Karena untu6men-hormati ha6 pasien *an pasien ti*a6 merasaterbohon-i

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    PERSONAL AND ORGANIZATIONAL

    ETHICS• .ora) eva)uation can occur on three )eve)s:

    Economic system )eve)7

    Po)icy frame4or6 4ithin 4hich economic

    e;chan-e occurs7 ,etermine* at nationa) )eve)by po)itica) po4er of state7 On the internationa))eve)8 po)icy frame4or6 is *etermine* throu-hmu)ti)atera) or internationa) tra*e a-reements7

    Or-ani3ationa) )eve)7efers to business or-ani3ation8 such ascorporations8 an* their re)ations 4ith the rest ofsociety

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    PERSONAL AND ORGANIZATIONAL

    ETHICS (cont.) FntraGor-ani3ationa) )eve)7

    Hocuses on economic activity 4ithin business

    or-ani3ations7• 0usiness ethics is not mere)y about persona)

    mora) *ecisions an* actions in business7

    • Ft is a)so about the ethics of economic systemsan* or-ani3ations7

    • nethica) behavior in or-ani3ations is oftenattribute* to unethica) in*ivi*ua)s7

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    ETHICS AND LAW

    • Obvious simi)arities8 but there are a)so si-ni>cant*i@erences7

    • 0oth inten* to *etermine 4hat is ri-ht7

    E;amp)e of ethica) I )e-a): a company pub)ishesaccurate >nancia) statement in accor*ance 4ithaccountin- stan*ar*s7

    • E;amp)e of ethica) I i))e-a): an in*ivi*ua) e;cee*sthe spee* )imit in an e@ort to -et a serious)yinBure* person to a hospita)7

    • E;amp)e of unethica) I )e-a): )e-a) *iscriminationun*er aparthei* in South ?frica7

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    PROFESSIONAL ETHICS

    • ot on)y persons an* business or-ani3ations thata*here to ethics7

    • Speci>c -roups in society a)so a*here to ethica)stan*ar*s7

    • ? profession is a typica) e;amp)e of a -roup ofpeop)e 4ho a*here to a set of ethica) stan*ar*s7

    • ?ccountants therefore have at )east three*i@erent sets of ethica) stan*ar*s: persona)ethics8 professiona) ethics8 or-ani3ationa) ethicsof the >rms that they 4or6 in7

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    Persona)8 Professiona)8 an*Or-ani3ation Ethics

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    VIDEO

    http://var/www/apps/conversion/tmp/scratch_3/Tugas%20Presentasi/etika%20profesi.mp4http://var/www/apps/conversion/tmp/scratch_3/Tugas%20Presentasi/etika%20profesi.mp4

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    uestion

    • Fn the event F have to ma6e a *ecision 4ithethica) rami>cations8 *o F o4e prima)y )oya)ty tomy emp)oyer8 my c)ient8 my boss8 my profession8

    the pub)ic8 or myse)f =• Fs professiona) accountin- a profession or a

    business = Can it be both =

    • Can F serve t4o c)ients 4ith competin- interests

    at the same time =

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    Ethic Princip)es of a Profession

    • onesty

    • Fnte-rity in c)ient *ea)in-s

    • ObBectivity in the o@erin- of service

    Con>*entia)ity 4ith re-ar* to c)ient matters• Commitment to p)ace the nee*s of the pub)ic8 the

    c)ient8 the profession8 an* the emp)oyer of >rmbefore the professiona)s se)f interest

    Competence in the >e)* of e;pertise• ,iscip)ine over members 4ho *o not *ischar-e

    these *uties accor*in- to the stan*ar*s e;pecte*

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    2&Credibility

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    Ko*e Eti6 ?6untan Fn*onesiaversi F?F

    •  Tan--un- Ja4ab Profesi

    Kepentin-an Pub)i6• Fnte-ritas

    • ObBe6tivitas

    • Kompetensi *an KehatiGhatian Profesiona)

    Kerahasiaan• Peri)a6u Profesiona)

    • Stan*ar Te6nis

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    Source of ?ccountant Ethica) 5ui*ance• Stan*ar* setter

    17 Hinancia) ?ccoutin- Stan*ar* 0oar*s (H?S0'

    Pro*uct: 5enera))y ?ccepte* ?ccountin- Princip)e(5??P'

    27 Fnternationa) ?ccountin- Stan*ar* 0oar* (F?S0'

      Pro*uct: Fnternationa) Hinancia) eportin- Stan*ar*s(FHS'

    • Common)y un*erstoo* stan*ar*s of practice

    • esearch stu*ies an* artic)es

    • Court *ecisions

    • Co*es of con*uct from: corporation or )oca)professiona) accountin- bo*ies

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    Case Stu*y

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    uestion• ?pa yan- menyebab6an terBa*inya moral

    dilemma antara social judgement  *i masyara6at

    *en-an yan- ber)a6u *a)am 6asus ene6?syani =

    • ?pa yan- seharusnya *i)a6u6an ha6im *a)amran-6a menBa-a 6o*e eti6nya =

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     Than6 ou

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