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Corporate leaders usually face a challenge in the business of taking a stand on the
judgments of the social market economy, demonstrating the company's responsibility
to show people's trust in a business integrity in the right way, and competent in a
company, in which employees contribute long term for the company. According to
the concept of ethics according to Kant, the act of morality must come from the
obligation, not from desire. Where people expect moral behavior to not generate
profit for themselves but for the crowd or inconvenience for themselves. Thus, the
relationship of morality to self-interest is seen as a conflict that occurs between what
is taught morality and what is personal interest. Viewed in a general way, morals can
not force individuals to combat their personal interests. Where, individuals are not
only moral beings, but also beings who have biological, psychological, and social
aspects. If morality is applied, it must be in harmony with self-interest. Where, in the
time of Aristotle, morality has the purpose of directing personal interests in order to
produce a successful life. In this case, there must be a sacrifice.
The Implementation of Business Ethics and the Golden Rule of the Information
Technology Cases
Ethical issues are also gaining attention in the development and use of information
systems. As in the case of PT. KAI's fraud in presenting these financial statements is a
form of fraud that can mislead investors and other stakeholders. The case is also
linked to issues of ethical infringement of information technology. PT. KAI
manipulated data in its 2005 financial statements, the state-owned company posted a
profit of 6.9 billion. In fact, the company actually suffered a loss of 63 billion. In such
cases crimes committed in the field of information technology with the method of the
computer, crime is data fraud is the simplest method. This method involves changing
data before or during the entry process to the computer.
If the case is linked the Golden Rule theory has been a violation. Where the company
has misused its integrity to maintain and increase public trust, the auditors do not take
on their professional responsibilities with the highest possible integrity. Integrity
requires a person to be honest and honest without sacrificing service secrets. Public
service and trust should not be overwhelmed by personal gain.
A company member or an audit of the case must respect the information obtained
during professional service and may not use or disclose such information without
consent unless there is a professional or legal right or obligation to disclose it. Where
members have an obligation to respect the confidentiality of information about clients
or employers obtained through professional services.
In conclusion, ethics in its development greatly affects human life. Ethics gives
people the orientation of how to live life through daily actions, ethics can be applied
in all aspects or aspects of life. According to ethics experts is nothing but the rules of
behavior, the customs of human beings in the association among themselves and
affirms which is good and bad. Business ethics in the company has a very important
role, namely to form a company that is strong and has a high competitiveness and
have the ability to create high value, needed a solid foundation. Starting from strategic
planning, good organization, transparent system procedure supported by reliable
corporate culture and corporate ethics that consistently and consistently implemented.