Rahmadhi, ReginaParahita (2016) Examining Business Ethics Implementation In Corporate Culture, Costing And Pricing, And Csr Of Aqua Group. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji etika bisnis Aqua Group melalui budaya perusahaan, biaya dan proses penetapan harga, serta praktik CSR. Dengan penelitian ini, diharapkan dapat mengeksplorasi apakah perusahaan telah etis dalam memperlakukan orang dan lingkungan, alih-alih melakukan bisnis yang bermanfaat. Studi kualitatif ini diambil dalam Aqua Group - PT. Tirta Investama (TIV) Pandaan. Metode yang digunakan dalam mengumpulkan data adalah observasi di pabrik Pandaan, serta wawancara kepada karyawan dan warga yang tinggal di sekitar pabrik. Berdasarkan hasil penelitian, ditemukan bahwa nilai-nilai pribadi karyawan lokal di PT. TiV Pandaan lebih dominan daripada budaya yang dirancang oleh perusahaan asing (Prancis). Disparitas ini terjadi karena ada relativisme budaya antara manajemen kelompok Danone dan masyarakat lokal Indonesia. Etika yang digunakan dalam contin condong sebagai utilitarianisme. Kesadaran tinggi akan kualitas produk membuat perusahaan menghabiskan banyak biaya pada proses produksi. Pertimbangan kualitas memimpin produk AQUA akan diatur dengan harga lebih tinggi daripada merek air botolan lainnya, meskipun masih terjangkau. Mempertimbangkan biaya produksi dan tuntutan pasar, strategi penetapan harga yang digunakan untuk memasarkan produk AQUA adalah harga berbasis biaya dan harga berbasis persaingan. Sementara berdasarkan program CSR, disadari bahwa PT. TIV Pandaan mengilustrasikan bisnis etis dengan menerapkan tanggung jawab perusahaan mengacu pada konsep 3PS. Melihat dari strategi budaya perusahaan, biaya dan penetapan harga, serta praktik CSR, Aqua Group diwakili oleh PT. TiV Pandaan telah etis dalam menjalankan bisnis
English Abstract
This research aims to examine business ethics of AQUA Group through its corporate culture, costing and pricing process, as well as CSR practices. By this research, it is expected to explore whether the company has been ethical in treating people and environment, instead of conducting beneficial business only. This qualitative study was taken in AQUA Group – PT. Tirta Investama (TIV) Pandaan. The methods used in collecting data were observation in Pandaan plant, as well as interview to employees and residents living around the plant. Based on the research results, it was found that personal values of local employees in PT. TIV Pandaan are more dominant than the culture designed by the foreign company (French). This disparity occurs because there is a cultural relativism between Danone Group management and Indonesian local community. Ethics used in costing incline to as a utilitarianism. High awareness of product quality makes the company spend much cost on the production process. The quality considerations lead AQUA products to be set at a higher price than other bottled water brands, although it is still affordable. Considering to production costs and market demands, the pricing strategies used to market AQUA product are costbased pricing and competition-based pricing. Whilst based on the CSR programs, it is realized that PT. TIV Pandaan illustrates ethical business by implementing corporate responsibility referring to 3Ps concept. Seeing from its corporate culture, costing and pricing strategies, as well as CSR practices, AQUA Group represented by PT. TIV Pandaan has been ethical in conducting business
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2016/460/..051609722 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Oct 2016 11:21 |
| Last Modified: | 05 Oct 2016 11:21 |
| URI: | http://repository.ub.ac.id/id/eprint/108901 |
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