DILEMA ETIS AKUNTABILITAS DALAM KEPUTUSAN BISNIS

Dharmawan Supono Hadi Saputro, Ikhsan Budi Riharjo, Lilis Ardini

Abstract


Abstrak: Dilema Etis Akuntabilitas dalam Keputusan Bisnis. Penelitian ini bertujuan untuk memahami realitas dilema etis yang dialami oleh seorang konsultan dalam mengambil keputusan bisnis pada lingkungan perusahaan. Metode yang digunakan adalah fenomenologi transendental Husserl. Hasil penelitian ini menunjukkan bahwa seorang konsultan bisnis mengalami berbagai bentuk dilema yang dapat diatasi dengan memahami PSAK dan UU serta mewujudkan elemen kesatuan kesadaran. Untuk memenuhi tujuan itu, konsultan bisnis harus melakukan akuntabilitas dalam bentuk laporan keuangan dan tetap memperhatikan etika keutamaan (virtue ethics) berdasarkan pertimbangan moral dan norma.

                                                                                                                

Abstract: Ethical Dilemma of Accountability in Business Decisions. This study aims to understand the reality of ethical dilemmas experienced by a consultant in making business decisions in the corporate environment. The method used is the Transcendental Husserl phenomenology. The results of this study indicate that a business consultant experiences various forms of dilemmas that can be overcome by understanding PSAK and the Law and realizing an element of unity of awareness. To fulfill that goal, business consultants must take accountability in the form of financial statements and still pay attention to virtue ethics based on moral considerations and norms.


Keywords


akuntabilitas; etis; grey area; pengalaman

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.1.07

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