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.
2.
3.
4.
5.
Keluarga Gudang Garam
Keluarga Djarum
Keluarga Sampoerna
Keluarga Bakrie
Group Salim
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USAHA KECIL
D
E
V
E
L
O
P
M
E
N
T
ONE MAN ENTERPRISE
FAMILY ENTERPRISE
SMALL SCALE ENTERPRISE
MEDIUM SCALE ENTERPRISE
BIG SCALE ENTERPRISE
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AKTIVITAS USAHA KECIL
A.
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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 MENGHADAPI
RESIKO DAN KETIDAKPASTIAN
YANG BERTUJUAN UNTUK PENCAPAIAN
LABA DAN PERTUMBUHAN USAHA
BERDASARKAN
IDENTIFIKASI PELUANG
DAN MENDAYAGUNAKAN SUMBER-SUMBER
SERTA MEMODALI PELUANG TERSEBUT
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CIRI-CIRI ENTREPRENEUR
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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
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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
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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
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KEBEBASAN UNTUK BERTINDAK
MENYESUAIKAN KEPADA KEBUTUHAN
SETEMPAT
PERAN SERTA DALAM MELAKUKAN
USAHA/TINDAKAN
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KEKURANGAN PERUSAHAAN
KECIL
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RELATIF LEMAH DALAM SPESIALISASI
MODAL DALAM PENGEMBANGAN
TERBATAS
KARYAWAN RELATIF SULIT UNTUK
MENDAPAT YANG CAKAP
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FAKTOR-FAKTOR KEBERHASILAN
USAHA
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MENGEMBANGKAN RENCANA
PERUSAHAAN
KEMAMPUAN MANAJEMEN
MEMENUHI KEBUTUHAN MODAL
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UNSUR UTAMA DALAM RENCANA
USAHA
A. PROFIL PRIBADI
- KELAYAKAN KREDI, REFERENSIREFERENSI
- 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
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PERSONIL
FASILITAS FISIK
AKUNTANSI
KEUANGAN
PEMBELIAN
PENGURUSAN BARANG DAGANGAN
PENJUALAN
ADVERTENSI
RESIKO
PENYELENGGARAAN SEHARI-HARI
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JENIS MODAL
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MODAL KERJA (WORKING CAPITAL)
MODAL PEMILIK (EQUITY CAPITAL)
MODAL SENDIRI
MODAL VENTURA
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SEBAB-SEBAB KEGAGALAN
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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
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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
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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
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To protect business firms from abuse by
unethical employees or unethical
competitors
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Why Ethical Problems Occur in
Business?
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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
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civil law: rights & duties of individuals and
organizations
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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
Definition
Type of
activity
Examples
Stewardship
Principle
 Business should give
 Business, acting as a public
voluntary aid to
trustee, should consider the
society’s needy persons
interests of all who are
and groups
affected by business
decisions and policies
 Corporate philanthropy  Acknowledging business
and society interdependence
 Voluntary actions to
promote the social good  Balancing the interests and
needs of many diverse
groups in society
 Corporate philanthropic  Enlightened self-interest
foundations
 Meeting legal requirements
 Private initiatives to
 Stakeholder approach to
solve social problems
corporate strategic planning
 Social partnerships with
needy groups
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The pros and cons of corporate
social responsibility
Arguments for corporate
social responsibility
Arguments against corporate
social responsibility
Balances corporate power
with responsibility.
Lowers economic
efficiency and profit.
Discourages government
regulation.
Imposes unequal costs
among competitors.
Promotes long-term profits
for business.
Responds to changing
stakeholders’ demands.
Imposes hidden costs passed on
to stakeholders.
Requires social skills business
may lack.
Corrects social problems
caused by business.
Places responsibility on business
rather 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.
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