Peran Etika Bisnis dalam Membangun Budaya Kerja yang Bertanggung Jawab

Authors

  • Deva Jakaria Sinaga STIE Eka Prasetya
  • Fiesto De Limawan STIE Eka Prasetya
  • Francois Louis STIE Eka Prasetya
  • Susan Grace Nainggolan STIE Eka Prasetya

DOI:

https://doi.org/10.61722/jiem.v4i1.8123

Keywords:

Etika Bisnis, Budaya Kerja Bertanggung Jawab, Kepemimpinan Etis, Akuntabilitas, Studi Kasus Kualitatif

Abstract

This study aims to analyze the role of business ethics in building a responsible work culture at PT. Sinergi Karsa Utama (PT. SKU). A qualitative case study approach was used, involving in-depth interviews with leaders and key employees, as well as participant observation. The results indicate that business ethics serves as a "normative bridge and cultural catalyst" that successfully transforms moral values ​​into institutionalized behavior. The implementation of ethics at PT. SKU is a strategic combination of a compliance approach, manifested through a Code of Ethics and Standard Operating Procedures, and an integrity approach driven by the internalization of values.Three key findings confirm the central role of ethics: (1) Ethics as a Normative Anchor: Deeply rooted moral standards lead employees to act responsibly, even without supervision (default behavior), as confirmed by findings of high ownership and a shift from a blaming culture to a learning culture. (2) Ethical Leadership as an Example: Leadership's consistency in integrity and rejection of bribery creates a safe Ethical Climate and builds trust, which is the psychological foundation for accountability. (3) Consistent Enforcement: Fair enforcement mechanisms without double standards create a perception of Procedural Justice (Colquitt, 2001), which strengthens loyalty and a culture of responsibility.Managerial implications indicate that a focus on integrity-based ethics and consistent enforcement is crucial. Empirically, the significant reduction in customer complaint rates (40% in one year) demonstrates the effectiveness of a responsible culture built on a robust ethical framework. This research contributes to the literature by enriching the case study on the causal relationship between business ethics and organizational culture in the context of Indonesian companies

Author Biographies

Deva Jakaria Sinaga, STIE Eka Prasetya

Prodi Akuntansi, Fakultas Ekonomi

Fiesto De Limawan , STIE Eka Prasetya

Prodi Akuntansi, Fakultas Ekonomi

Francois Louis , STIE Eka Prasetya

Prodi Akuntansi, Fakultas Ekonomi

Susan Grace Nainggolan, STIE Eka Prasetya

Prodi Akuntansi, Fakultas Ekonomi

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Published

2026-01-03

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Articles