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Etika Profesi dan Bisnis-Aksi S1 - PROFESSIONAL AND BUSINESS ETHICS
Akuntansi (S1)

This course discusses the principles, theories, and application of ethics in business and professional practice using analytical, normative, and practical approaches. Referring to the conceptual framework of Business and Professional Ethics (Brooks & Dunn, 9th ed.), students will learn the main ethical theories (utilitarianism, deontology, virtue ethics), ethical decision-making models, and stakeholder analysis (stakeholder theory) in the context of corporate governance, accountability, and social responsibility. Learning emphasizes the ability to identify ethical dilemmas, evaluate alternative actions based on moral and professional principles, and formulate decisions that are legally, socially, and sustainably responsible. Contemporary issues such as fraud, whistleblowing, conflicts of interest, professional independence, corporate governance, ESG, sustainability, and global ethics are an integral part of the discussion.

Mata kuliah ini membahas prinsip, teori, dan penerapan etika dalam praktik bisnis dan profesi dengan pendekatan analitis, normatif, dan praktis. Mengacu pada kerangka konseptual dari Business and Professional Ethics (Brooks & Dunn, 9th ed.), mahasiswa akan mempelajari teori-teori etika utama (utilitarianisme, deontologi, virtue ethics), model pengambilan keputusan etis, serta analisis pemangku kepentingan (stakeholder theory) dalam konteks tata kelola perusahaan, akuntabilitas, dan tanggung jawab sosial. Pembelajaran menekankan pada kemampuan mengidentifikasi dilema etika, mengevaluasi alternatif tindakan berdasarkan prinsip moral dan profesional, serta merumuskan keputusan yang bertanggung jawab secara hukum, sosial, dan keberlanjutan. Isu-isu kontemporer seperti fraud, whistleblowing, konflik kepentingan, independensi profesional, corporate governance, ESG, keberlanjutan, dan etika global menjadi bagian integral dari pembahasan.


EPB A20

EPB C20

EPB B20