Filsafat, Etika dan Moral– beberapa

konsep dasar
Dr Octavianus Digdo Hartomo

Program Magister Akuntansi

Fakultas Ekonomi dan Bisnis
Unika Soegijapranata Semarang

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 APA ITU ETIKA ?

• Mengapa orang berbuat baik/tidak baik :

– Mari nonton film “Kursi Roda”
– Mari nonton film “Real Life Hero”
• Dilema Etika : Film “ Sopir Taksi “
• Perilaku Etis : Film Italy vs Uni Eropa

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 Etika

Agama Filsafat Hukum

Moral

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 FILSAFAT
• Philosophy is the study of general and fundamental problems,
such as those connected with reality, existence, knowledge,
values, reasons, mind and language.
• Filsafat adalah studi tentang seluruh fenomena kehidupan,
dan pemikiran manusia secara kritis, dan dijabarkan dalam
konsep mendasar.
• Filsafat berasal dari dua kata Yunani: philo dan shopia. Philo
berarti cinta sedangkan sophia berarti bijaksana. Dengan
demikian philoshopia berarti cinta terhadap kebijaksanaan
• Hal yang membedakan pengetahuan (ilmu) dengan filsafat.
Pengetahuan dimulai dengan rasa ingin tahu, kepastian
dimulai dengan rasa ragu-ragu dan filsafat dimulai dengan
kedua-duanya

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 FILSAFAT VS ILMU

NO ASPEK FILSAFAT ILMU

1 Ontologis ( apa Objek->fisik & non fisik Fisik , melalui indera.
obyek yg dikaji)
2 Epistemologis Pendekatan bersifat Pendekatan ilmiah :
(bgmn metode reflektif, atau rasional- pendekatan deduktif dan
/prosedur utk deduktif. induktif secara saling
mengkajinya) melengkapi.

3 Aksiologis Sangat abstrak, Sangat konkrit, langsung dapat

( untuk apa bermanfaat tetapi tidak dimanfaatkan bagi kepentingan
digunakan) secara langsung bagi umat umat manusia
manusia
Bab 2 Filsafat ._ Sukrisno Agoes & I5Cenik
5 12/8/2019
Ardana
 Area of Philosophy

– Metafisik : mengkaji hakikat segala yang ada. Dalam

bidang ini, hakikat yang ada, dan keberadaan (eksistensi)
secara umum dikaji secara khusus dalam Ontologi.
Adapun hakikat manusia, dan alam semesta dibahas
dalam Kosmologi
– Epistemologi : mengkaji tentang hakikat, dan wilayah
pengetahuan. Epistemologi membahas berbagai hal
tentang pengetahuan seperti batas, sumber, serta
kebenaran suatu pengetahuan
– Filsafat Moral atau Etika : membahas tentang bagaimana
seharusnya manusia bertindak, dan mempertanyakan
bagaimana kebenaran dari dasar tindakan itu.

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 Ethics
• Ethics, or "moral philosophy," is concerned primarily with
the question of the best way to live, and secondarily,
concerning the question of whether this question can be
answered.
• The main branches of ethics are :
– Meta-ethics : The focus of meta-ethics is on how we understand,
know about, and what we mean when we talk about what is right
and what is wrong.
– Normative ethics, are more concerned with the questions of how
one ought to act, and what the right course of action is.
Normative ethics is distinct from meta-ethics because it examines
standards for the rightness and wrongness of actions.
– Applied ethics, Applied ethics is a discipline of philosophy that
attempts to apply ethical theory to real-life situations. The
discipline has many specialized fields, such as Engineering Ethics,
bioethics, geoethics, public service ethics and business ethics.

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 Hakikat Etika

• Etika sebagai praksis sama artinya dengan moral atau moralitas:

apa yang harus dilakukan, tidak boleh dilakukan, apa yang
pantas atau tidak pantas dilakukan dan sebagainya.
• Etika sebagai refleksi adalah suatu pemikiran moral
• Etika secara etimologis dapat diartikan sebagai ilmu tentang
apa yang biasa dilakukan atau ilmu tentang adat kebiasaan
yang berkenaan dengan hidup yang baik dan yang buruk
• Etika sebagai ilmu disebut tata susila, yang mempelajari tata
nilai, tentang baik dan buruknya suatu perbuatan, apa yang
harus dikerjakan atau dihindari sehingga tercipta hubungan
yang baik di antara sesama manusia

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 Ethics is not this:

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 What is “ethics?”
Ethical Dillema – nonton Big Hole, apa
pendapat anda ?
At its most basic level, ethics is concerned
with how we act and how we live our lives.

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 Rasionalitas

Adat/
Akal budi/
Kesepakatan
hati nurani
Umum

Dilema
Etis

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 Objectives of Ethics

• The very basic objective is to define the greatest good of man

and establish a standard for the same.
• Set/Establish moral standards/norms of behavior.
• An overall study of human behavior: what is moral or immoral
should be assessed.
• Apply judgement upon human behavior based on these
standard and norms.
• Suggest moral behavior, Prescribes recommendations about
Do’s and Don’ts.

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 Pertanyaan untuk diskusi :

• Uraikan keterkaitan antara Etika dan Agama !

Mungkinkah seorang tidak beragama bisa bertindak
etis atau seorang agamis bertindak tidak etis ?
• Uraikan keterkaitan antara Etika dan Hukum !
Mungkinkah suatu tindakan tidak melanggar hukum
namun dikategorikan tidak etis ! Jelaskan !
• Di negara Eropa banyak terdapat pantai nudis,
bagaimana jika di Semarang ada pantai nudis? Jadi
menurut anda, apakah Etika bersifat Universal atau
Lokal ? Jelaskan jawaban anda !

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 Ethics and Religion

• Though ethics is not synonymous to religion morality is a

primary force in shaping our ethics
• Ethics gets idea from religion and thorough experiments it
approves them as- “code of conduct.” The development of
ethics is dependent on the religious morality
• The vital role of ethics in our economic life which could be
activated on the basis of religious principle

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 Etika, Agama dan Iman

• Agama adalah wadah tradisi yang berisikan mengenai aturan

hubungan manusia dengan tuhan, manusia dangan manusia,
dan manusia dengan segala ciptaannya,
• Iman adalah manusia percaya dan yakin kepada Tuhan serta
menjalankan perintahnya dan menjauhi larangannya.
• Yang membedakan antara agama dan iman : adalah manusia
beragama belum tentu dia beriman, tetapi bila dia beriman
pasti tentu dia beragama

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 Hakikat Agama
Unsur-unsur Agama:

Ada kitab suci

Kitab suci ditulis oleh Nabi berdasarkan wahyu langsung dari Tuhan

Ada suatu lembaga yang membina, menuntun umat manusia dan menafsirkan
kitab suci bagi kepentingan umatnya

Setiap agama berisi ajaran dan pedoman tentang:

Tatwa, doktrin, Ritual, upacara,
Susila, moral, atau
atau filsafat atau tata cara Tujuan agama
etika
Ketuhanan beribadat.
12/8/2019 Bab 2 Filsafat ._ Sukrisno Agoes & I16
16 Cenik Ardana
 Ethics and Morale

Ethics Morale
• The rules of conduct • Principles or habits with
recognized in respect to a respect to right or wrong
particular class of human conduct.It defines how
actions or a particular things should work
group, culture, etc. It according to an individuals'
defines how thing are ideals and principles
according to the rules • Individual/Internal
• Social system/External • Because we believe in
• Because society says it is something being right or
the right thing to do wrong

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 Ethics and Morale

Ethics
• If we don’t do it, we may
face peer/societal
disapproval, or even be
fired from our job.
• They tend to be consistent
within a certain context, but
can vary between contexts
• Lihat Film Akuntan
Mencatat
Morale
• If we don’t do it, we may
feel uncomfortable,
remorse, depressed etc.
• Usually consistent, although
can change if an individual’s
beliefs change

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 Ethics and Law
Ethics
• Sources and Regulator :
Society/Community
• Nature of Regulation : Oral
: customary, Sometimes
written : code of ethics
• Related with “batiniah
values ( honest, fair, brave)
• Lihat Film Iklan Coca Cola Vs
Pepsi
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Law
• Sources and Regulator :
Government
• Nature of Regulation :
ussualy written, regulation
issued by government
• Related with “lahiriah” and
“batiniah” (Pidana/Perdata)
 Ethics and Etiquette/Manner
Ethics
• Source : Society
• Nature of Regulation : Oral
: customary, Sometimes
written : code of ethics
• Related with “batiniah
values ( honesty, fairness,
integrity, responsibility)
• Lihat Fil Iklan Permen
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Etiquette/Manner
• Source : Part of Society/
local community
• Always Oral : story telling
model from older to
younger generation
• Related with daily activities
manner
 Cases 1
• Sanjay Verma was an MBA; He had specialized in
Marketing and Advertising. He has just joined XYZ Ad
Agency, though a competent and innovative person
with outstanding performance during his stay at the
MBA institute, yet he got this job with great
difficulty.
• He had somehow managed to find this job through a
contact of his uncle. The chairman of the company
wanted him to somehow persuade a well known
newspaper to avoid reporting on a controversial
corruption charge against him and instead write a
favorable editorial.
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 Cases 1

• Raman was not convinced that his chairman was

clean in the case; on the other hand, the newspaper
was willing to accommodate the chairman, if the
organization came out with a large size
advertisement in his favor.
• Recently, Sanjay’s father died leaving his wife and
three sisters on the verge of marriage with Sanjay
alone in a disastrous condition to help himself and
his family.
• What should Sanjay do?

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 Cases 2
• Amit was a young and dynamic manager at ABC Private Ltd. and
was recently married. Due to nature of his job, he had to do lot
of traveling and therefore unable to devote his time for his wife.
At one time he was away for 25 days tour only to return for a
day and again go for 10 days tour. This situation led to
differences in his married life, turning to serious note.
• Once he took his wife along with him to tour and found that he
and his wife could stay in hotel within permissible limits of his
lodging and boarding allowance with no extra burden on his
company. Thus he was away for work for a good part of the day
but could spend time with his wife in the evening.
• This situation worked out perfectly for himself and his wife and
their relations became very good. Therefore he started taking
his wife along with him on his tours. Is it ethical on part of Amit?
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 Next Week Assignment

• Definisikan Bisnis yang beretika berdasar

perilaku yang tidak etis dalam bisnis
• Cari film singkat yg menggambarkan
pelanggaran etika dalam bisnis dalam bidang :
– Kelompok 1 ,2 : Marketing
– Kelompok 3,4: Product/Service Quality
– Kelompok 5,6 : Environment/Community
– Kelompok 7,8 : Employer - Employee

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• Maksimal Senin jam 12.00 siang

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