TOEFL EXERCISE

Exercise 1 page 157

I 1. My best friend always helpful with problems.

C 2. The bus schedule has changed since last week.

I 3. Accidentally dropped the glass on the floor.

C 4. The customer paying the clerk for the clothes.

C 5. The professor handed the syllabus to the students.

C 6. Each day practiced the piano for hours.

C 7. The basketball player tossed the ball into the hoop.

C 8. The new student in the class very talkative and friendly.

I 9. Walking with the children to school.

I 10. The whales headed south for the winter.

Exercise 2 page 158

C 1. The name of the baby in the crib is Jack.

I 2. By the next meeting of class need to turn in the papers.

I 3. The directions to the exercise on page twenty unclear.

I 4. Because of the heavy rain throught the night, the walkways are muddy.

I 5. During the week eat lunch in the school cafetaria.

I 6. In the morning after the concert was tired.

C 7. In the summer the trip to the mountains is our favorite trip.

I 8. In a box on the top shelf of the cabinet in the hallway of the house.

I 9. With her purse in her hand ran through the door.

C 10. At 1:00 in the morning the alarm clock on the table beside bed rang.

Exercise (skill 1-2) page 158

C 1. During the meeting in the office discussed the schedule.

I 2. The doctor gave the patient a prescription.

I 3. The tall evergreen trees along the road.

C 4. The watch in the jewelry box needs a new battery.

C 5. Pleasantly greets everyone in all the offices every morning.

I 6. In the office of the building across the street from the park on the corner.

C 7. The dishes in the sink really need to be washed as soon as possible.

I 8. In a moment of worry about the problem with the cash in the account.

I 9. The plane from New York circling the airport.

C 10. On a regular basis the plants in the boxes under the window in the kitchen are watered

and fest.

Toefl Exercise (Skill 1-2) page 159

1. Mark Twain called the years after the Civil War the “Gilded Age.”

2. Early horses had toes instead of hooves on their feet.

3. Tundra plants are found grow close to the ground in the short Artic summer.

4. In 1867, the United States purchased Alaska from the Russians for $7.2 million.

5. Between 1725 and 1750, New England witnessed an increase in the specialization of occupations.

6. The large carotid artery carrying blood to the main parts of the brain.

7. Marconi developed radio as the first partical system of wireless telegraphy.

8. In 1975, the first succesful space probe to venus was beginning to send information back to Earth.

9. The two biggest resort towns in Arkansas are Hot Spring and Eureka Spring.

10. NASA’s Lyndon B.Johnson Space Center was the control center for the Mercury, Gemini, and Appolo space flights.

Exercise 3 page 161

C 1. The crying baby needs to be picked up

I 2. The clothes are lying on the floor should go into the washing machine.

I 3. The waitress bringing the steaming soup to the waiting diners.

C 4. Most of the striking workers are walking the picket line.

C 5. For her brithday, the child is getting a talking doll.

C 6. The setting sun creating a rainbow of colors in the sky.

I 7. The ship is sailing to Mexico is leaving tonight.

C 8. The letters needing immediate answers are on the desk.

I 9. The boring class just ending a few minutes ago.

I 10. The fast-moving clouds are bringing freezing rain to the area.

Exercise 4 page 162

I 1. The food is served in this restaurant is delicious.

C 2. The plane landed on the deserted runway.

I 3. The unexpected guests arrived just at dinnertime.

I 4. The courses are listed in the catalogue are required courses.

I 5. The teacher found the lost exam.

I 6. The small apartement very crowded and disorganized.

I 7. The photographs developed yesterday showed Sam and his friends.

I 8. The locked drawer contained the unworn jewels.

I 9. The tree was blown over in the storm was cut into logs.

I 10. The students registered in this course are listed on that sheet of paper.

Exercise (Skill 3-4) page 163

C 1. Our hosts are serving drinks on the tiled patio.

I 2. The tired woman taking a much-needed nap.

C 3. The letters were sent on Monday arrived on Wednesday.

I 4. The winners deserved the big prize.

C 5. The plants are growing in the garden need a lot of water.

I 6. The shining stars lit up the darkened sky.

I 7. The driver rapidly increased the speed of the racing car.

I 8. The excited children trying to build a snowman in the falling snow.

C 9. The students are completing the course will graduate in June.

C 10. The dissatisfied customer is returning the broken toaster to the store.

Toefl exercise (Skill 3-4) page163

1. The first flower are plants appeared during the last period of the dinosaurs’ reign.

2. The earliest medicines were obtained from plants of various sorts.

3. Simple sails were made from canvas stretched over a frame.

4. Pluto’s moon Charon is moving in a slightly elliptical path around the planet.

5. Technique of breath control form an essential part of any trains program to improve the voice.

6. Robert E. Lee surrendered the Confederate Army to General Grant in 1865 at the Appomattox Courthouse.

7. The pituitary gland, found below the brain, releases hormones to control other glands.

8. At around two years of age, many children regularly produce sentences are containing three or four words.

9. Multinational companies are finding it increasingly important to employ internasionally acceptable brand names.

10. The cornea is located under the conjunctiva, on the exposed part of the eye.

Toefl Review Exercise (Skills 1-4) page 164

1. The Polynesians first settled the Hawaiian Islands between A.D. 300 and 750.

2. In 1066, a bright comet was appearing in the sky attracted much attention.

3. In some daguerreotype cameras, the object was viewed through a hole in the back of the box.

4. In the Stone Age, stone tools were polished with other rock materials.

5. The first steamship to cross the Atlantic it was the Savannah, in 1819.

6. The Earth’s plates meet each other at crack in the Earth were called faults.

7. The first plant-like organisms probably lived in the sea, perhaps three billion years ago.

8. In male pattern baldness, heredity has strongly influences the degree of hair loss.

9. In Watch the Skies, Curtis Peebles makes a fascinating attempt to explain America’s belief in flying saucers.

10. The irregular coastline of Massachusetts is a succession of bays and inlets, with the hook of the Cape Cad peninsula in the southeast.

Exercise 5 page 166

C 1. The lawn needs water every day, or it will turn brown.

I 2. The book was not long, but it difficult to read.

I 3. It was raining, so decided not to go camping.

C 4. The material has been cut, and the pieces have been sewn together.

I 5. The patient took all the medicine, he did not feel much better.

C 6. The bill must be paid immediately, or the electricity will turned off.

C 7. The furnance broke so the house got quite cold.

C 8. The dress did not cost too much, but the quality it seemed excellent.

C 9. The leaves kept falling off the trees, and the boys kept ranking them up, but the yard was still covered.

C 10. The postman has already delivered the mail, so the letter is not going to arrive today, it probably will arrive tomorrow.

Exercise 6 page 168

C 1. After the plane circled the airport, it landed on the main runway.

I 2. The registration process took many hours since the lines so long.

C 3. This type of medicine can be helpful, it can also have some bad side effects.

C 4. The waves were amazingly high when the storm hit the coastal town.

I 5. We need to get a new car whether is on sale or not.

C 6. Just as the bread came out of the oven, while a wonderful aroma filled the kitchen.

C 7. Everyone has spent time unpacking boxes since the family moved into the new house.

I 8. Although the area is a desert many plants bloom there in the springtime.

C 9. The drivers on the freeway drove slowly and carefully while the rain was falling heavily because they did not want to have an accident.

I 10. If you plan carefully before you take a trip, will have a much better time because the small details will not cause problems.

Exercise (Skills 5-6) page 169

C 1. The lawyer presented a strong case, but the client was still found guilty.

C 2. After the children read some stories before they went to bed.

I 3. The report needed to be completed, the workers stayed late every night for a week.

C 4. If you do not turn on the lights, you will trip in the dark.

C 5. A thick fog came rolling in, so planes unable to land.

C 6. All of the shoes are on sale until the current stock is gone.

C 7. The ship leaving the dock even though some passengers were not on board.

C 8. The outline must be turned in to the teacher a week before the paper is due, and must approve it.

I 9. Because the food was cold when it was served the diners sent it back to the kitchen.

C 10. You should slow down while you are driving, or the police will pull your car over.

Toefl Exercise (Skills 5-6) page 169

1. A spacecraft is freed from friction after it is launched into space.

2. Because lobsters blend with their surroundings, or they hide in crevices for protection.

3. While the shoulder is a ball-and-socket joint, the elbow is a simple hinge joint.

4. A car has several section with moving parts, well lubricated of those parts is essential.

5. Bears cannot see well because they have small eyes.

6. A land bridge existed at the Isthmus of Panama, so animals were able to migrate between North and South America.

7. Although the Empire State Building is built mostly made of granite, it also contains some human-made materials.

8. Pressure differences make the eardrum vibrate as sound waves enter the ear.

9. An optical microscope magnifies as much as 2,000 times, but an electron microscope can magnify as much as a million times.

10. If scientific estimates are accurate, the collision of the Canon Diablo meteorite with the Earth about 20,000 years ago.

Toefl Review Exercise (Skills 1-6) page 170

1. The economic activity of the Pueblo Indians centered on intensive agriculture.

2. In popular terminology, any long snowstorm with a large amount of wind is called a blizzard.

3. Nuclear power can be produced by fusion, it can also be produced by fission.

4. If the temperature is high, igneous rocks may be changed into gneisses.

5. In 1905, Henry Flagler announced his plans to extend his Florida East Coast Railway out across the sea to Key West.

6. The sound comes from a vibrating object will be high or low depending on the number of vibrations.

7. During the late 1880s, urban streetcars were electrified through the use of large motors.

8. Biscayne National Park encompasses almost 274 square miles, but 96 percent of the park is under water.

9. Legislation was passed in 1916 and 1917 gave the Wilson administration authority to intervene in the national economy if it proved necessary.

10. Because a family of birds set up housekeeping in Joel Chandler Harris’s mailbox when the birds were in need of a place to stay, so the home was named the Wren’s Nest.

Exercise 7 page 172

C 1. It is unfortunate that the meal is not ready yet.

I 2. She told me when should pick her up.

C 3. The instructor explained where was the computer lab located.

C 4. We could not belive what he did to us.

I 5. Do you want to know if it going to rain tomorrow?

C 6. We never know whether we will get paid or not.

I 7. This evening you can decide what do you want to do.

I 8. The manager explained how wanted the work done.

C 9. The map showed where the party would be held.

I 10. Can you tell me why was the mail not delivered today?

Exercise 8 page 174

C 1. The teacher heard who answered the question.

I 2. I do not understand what it went wrong.

I 3. Of the three movies, I can’t decide which is the best.

I 4. She did not remember who in her class.

I 5. No one is sure what did it happen in front of the building.

I 6. We found out which was her favorite type of candy.

C 7. Do you know what caused the plants to die?

C 8. I am not sure which it is the most important course in the program.

C 9. We thought about who would be the best vice president.

I 10. She saw what in the box in the closet.

Exercise (Skills 7-8) page 174

I 1. It doubtful whether he will pass the test or not.

C 2. The group discussed who he should receive the prize.

C 3. It is not certain why the class was cancelled.

I 4. I will do what does it need to be done.

I 5. We forgot when did the movie start.

C 6. I would like to ask if you could come over for dinner this weekend.

C 7. The children knew which the best game to play.

C 8. The advison informed her that needed to add another class.

C 9. He saw who took the money.

C 10. It is unclear how the window got broken.

Toefl Exercise (Skills 7-8) page 175

1. Today the true story of what happening at Little Bignorn remains a mystery.

2. For more than a decade, bird-watchers have warned that certain species are becoming scarce.

3. Early in the eighteenth century, Halley accurately predicted when the comet of 1682 would return.

4. No single factor explains why aging has an effect vary so greatly among individuals.

5. Back of clarity about who will lead the party in the coming year will be removed at the party’s convention.

6. We do not know whether the bow drill was first developed for woodworking or fire making.

7. Minute man National Historical Park is a monument to where the beginning of the Revolutionary War.

8. Test on the colors of cars were conducate at the Universitas of California to determine which the safest colors for cars.

9. The National Institute of Dental Research estimates for school children in fluoridated areas have about 25 percent less tooth decay than children elsewhere.

10. The process of photosynthesis explains how with green plants are able to use the energy in sunlight to manufacture foods from the simple chemicals in air and water.

Toefl Review Exercise (Skills 1-8) page 176

1. Air near the equator to have a faster west-to-east motion than air farther from the equator.

2. About 4000 B.C., humans discovered that the ability of metallic obtained from special rocks called ores.

3. In the degradation of DNA quickly after an animal dies.

4. Improvement acrodynamic design has contributed a major part in reancing resistance to motion.

5. The southern part of Florida is much warmer in the winter than the northern part, so more touring flocks to the south.

6. The Moon’s gravity pulls water on the near side of the Earth toward the Moon, and this is what causing tides to occur.

7. As glaciers move, they pick up fragments of rock which become frozen into the base of the ice.

8. The tape measure first evoled from the chains measure used by the Egyptians.

9. A typical Atlantic hurricane starts as a low pressure system near the Africa coast.

10. It is not clear whether the subdivisions of the neocortex are individual units.

Exercise 9 page 178

C 1. I did not believe the story that he told me.

I 2. Ms. Brown whom did you recommend for the job, will start work tomorrow.

C 3. The lecture notes which lent me were not clearly written.

C 4. Sally has an appointment with the hairdresser whom you recommended.

C 5. The phone number that you gave me.

I 6. She is able to solve all the problem which did she cause.

I 7. The day that she spent on the beach left her sunburned.

I 8. Next week I am going to visit my cousin, whom have not seen in several years.

I 9. Did you forget the promise whom you made?

I 10. The teacher whom the student like the most is their history teacher.

Exercise 10 page 180

C 1. The children that were vaccinated did not get sick.

I 2. I did not vote for the politician who he just won the election.

C 3. The dog that barking belongs to my neighbor.

C 4. I took two of the blue pills, which were very effective.

I 5. We rented an apartment from the landlord who does he own the building on Mapel Street.

C 6. She forgot to attend the meeting which it began at 11:00.

C 7. Any student who does not turn in the paper by Friday will fail the class.

I 8. The people which came in late had to sit at back.

I 9. The courses that satisfy the graduation requirements they are difficult.

C 10. After dinner she went to visit her parents, who were living down the street.

Exercise (Skills 9-10) page 181

C 1. My sister prefer to eat food that have cooked themselves.

C 2. The boat that hit the underwater rock sank.

C 3. The car which he was driving could not possibly be his.

I 4. The children built a house in the tree that in the backyard.

I 5. The cost of the trip which we wanted to take.

C 6. The children are playing with the toys which their mother told them to put away.

C 7. The guests who were seated around the dinner table.

C 8. The students have to read all the chapter which are on the test.

I 9. I really do not like the artist which you like.

C 10. The stones that they were set in the ring were quite valuable.

Toefl Exercise (Skills 9-10) page 181

1. Modern humans, who first appeared about 600,000 years ago, were called Homo sapiens.

2. The first writing that we have evidence of is on Mesopotamian clay tablets.

3. They are succulents drought-resistant plants which store water in fleshy tissue.

4. Benjamin Kabelsky, whom most people know as Jack Benny, was a famous comedian in vaudeville and on radio and televisoion.

5. Dinosaurus are known that hunted other animals tended to have very narrow, sharp, curved claws.

6. The first eyeglasses had convex lenses for the aged who had become farsighted.

7. Chimney Rock, which stand 500 feet above the North Platte River, Has eroded considerably in the last two centuries.

8. The hormones change that accompany recurring bouts of severe depression reduce bone denisty.

9. Willa Cather is an author whom readers praise for her evocative and memorable vision of frontier prairie life.

10. Mars’s tiny moon Phobos is small mountain of rock that was probably captured from the asteroid belt by Mars’s gravitational pult.

Toefl Review Exercise (Skills 1-10) page 182

1. Because Annapolis is famous as the home of the United State Naval Academy.

2. Some scientists think that pluto might not be a planet but a moon of Neptune.

3. With the appearance of sophisticated oil lamps, elaborate tools were made to cut the wicks.

4. Fort Union was the site of what being the principal fur-trading post on the upper Missouri River.

5. Since moving faces commercial risk, it has to appeal to a large audience to justify its cost.

6. A current of water known as the Gulf Stream comes up from the Gulf of Mexico, and then it crosses the North Atlantic toward Europe.

7. Systems using the two symbols 0 and 1 are called binary number systems.

8. Genes, which are the blueprints for cell construction, exist in hightly organized packages called chromosomes.

9. The Earth’s atmosphere consists of gases held in place arround the Earth by the gravitational pull of the planet.

10. Oscar Hammerstein II collaborated with a number of composers including Jerome Kern, whom was joined in writing the musical Show Boat.

TOEFL

TOEFL

English is international language that be a language that used throughout world. Today, more and more people learn English for various purposes, either for career advancement as well as school. More and more people realize that English is now used as an international language and is widely used throughout the world. Less likely for someone to get a job if he is unable to speak English properly. Coupled with the coming era of globalization, in which more rapid flow of information from the outside and the increasing number of foreign investors come to open stores, factories or for other business transactions, the necessity to be able to master these skills. Many higher education institutions or employment agencies - domestically and overseas - demanding professionalism of English whose native language candidates is not English.

Maybe you've heard the term TOEFL. TOEFL stands for Test Of English as a Foreign Language is a test of English language proficiency (an American accent) who is required to register go to college or university in the United States or other countries in the world. This exam is required for applicants whose native language or the speaker is not English. TOEFL test started with a project that used Ferguson to measure the language ability of government employees and students, and since the 1960's, TOEFL exam is organized by the office of ETS (Educational Testing Service) in the United States to test all participants throughout the world. TOEFL Score usually one of the entry requirements in a number of 2400 college high in the United States, Canada and 80 other countries in the world.

Along with the times, even countries whose native language is not English, such as Japan, Korea, India, Malaysia, Indonesia, etc. Require certain TOEFL score for prospective students, whether it came from within the country, especially if coming from overseas. In Indonesia, even the TOEFL is also used to: (1) Requirements for acceptance of new employees in government agencies, public and private companies. (2) Terms of admission of new students for the level of S2 and S3. (3) Term of submission of scholarship, either from government or private. It is necessary to ensure that students from countries of non-English-speaking can follow lectures in English speaking countries well. To be accepted in western countries, prospective students must have a minimum TOEFL score of 500 (Europe), even to the United States, the TOEFL score required is 550.

TOEFL myself have several times experienced improvements by the organizers, ETS. The forms of the TOEFL test has ever introduced to the public, namely, (1) TOEFL Paper Based Test Consists of 3 sections is Listening, Structure, and Reading with maximum Score 677, (2) TOEFL Computer Based Test Consisting of 4 Section is Listening, Structure, Reading, Writing with maximum Score 300, (3) TOEFL Internet Based Test Consisting of 4 sections is Listening, Reading, Writing, and Speaking with maximum score 120. Although officially, since the TOEFL Internet Based Test was introduced in the whole world, then this type may not apply anymore, but in fact to date, TOEFL Paper Based Test still widely used in various institutions of higher education and for recruitment of employees in Indonesia, or in state- non-English speaking countries.

By knowing the classification level of mastery of English as
seen above, we can certainly understand why that can be reasonably universities in countries that use English as official language, requires a certain TOEFL score for prospective students their international. To be accepted in S1, which generally score they charge is about 475 up to 550, while for the incoming program S2 and S3 TOEFL score requirement be higher, around 550 sd 600. Mastery at the level of Primary (Elementary) would not contribute meaningful for students in Indonesia in terms of efforts to increase knowledge through textbooks / knowledge written in language England. Required minimum mastery level of Senior Secondary (High Intermediate) so that students can absorb the lecture material written in English with relative easy.

BAB IV TANGGUNG JAWAB SOSIAL PERUSAHAAN

1. Syarat bagi Tanggung Jawab Moral

· Tindakan itu dijalankan oleh pribadi yang rasional.

· Bebas dari tekanan, ancaman, paksaan atau apapun namanya.

· Orang yang melakukan tindakan tertentu memang mau melakukan tindakan itu.

2. Status Perusahaan

Terdapat dua pandangan (Richard T. De George, Business Ethics, hlm.153), yaitu:

· Legal-creator, perusahaan sepenuhnya ciptaan hukum, karena itu ada hanya berdasarkan hukum.

· Legal-recognition, suatu usaha bebas dan produktif.

Tanggung jawab sosial perusahaan hanya dinilai dan diukur berdasarkan sejauh mana perusahaan itu berhasil mendatangkan keuntungan sebesar-besarnya (Milton Friedman,The Social Responsibilities of Business to Increase Its Profits, New York Times Magazine,13-09-1970).

3. Lingkup Tanggung jawab Sosial

· Keterlibatan perusahaan dalam kegiatan sosial yang berguna bagi kepentingan masyarakat luas.

· Keuntungan ekonomis.

4. Argumen yang Menentang Perlunya Keterlibatan Sosial Perusahaan

· Tujuan utama Bisnis adalah Mengejar Keuntungan Sebesar-besarnya.

· Tujuan yang terbagi-bagi dan Harapan yang membingungkan.

· Biaya Keterlibatan Sosial.

· Kurangnya Tenaga Terampil di Bidang Kegiatan Sosial.

5. Argumen yang Mendukung Perlunya Keterlibatan Sosial Perusahaan

· Kebutuhan dan Harapan Masyarakat yang Semakin Berubah.

· Terbatasnya Sumber Daya Alam.

· Lingkungan Sosial yang Lebih Baik.

· Perimbangan Tanggung Jawab dan Kekuasaan.

· Bisnis Mempunyai Sumber Daya yang Berguna.

· Keuntungan Jangka Panjang.

6. Implementasi Tanggung Jawab Sosial Perusahaan

· Prinsip utama dalam suatu organisasi profesional, termasuk perusahaan, adalah bahwa struktur mengikuti strategi.

· Artinya, struktur suatu organisasi didasarkan ditentukan oleh strategi dari organisasi atau perusahaan itu.

· Strategi yang diwujudkan melalui struktur organisasi demi mencapai tujuan dan misi perusahaan perlu dievaluasi secara periodik, salah satu bentuk evaluasi yang mencakup nilai-nilai dan tanggung jawab sosial perusahaan adalah Audit Sosial

Sumber :

1. Sumber dari: Keraf, A. Sonny. 2005. Etika Bisnis. Edisi Baru Cetakan Ke-9. Kanisius: Yogyakarta.

BAB III ETIKA UTILITARIANISME DALAM BISNIS

1. Etika Utilitarianisme Dalam Bisnis

· Kriteria dan Prinsip Etika Utilitarianisme

· Nilai Positif Etika Utilitarianisme

· Utilitarianisme Sebagai Proses dan Standar Penilaian

· Analisa Keuntungan dan Kerugian

· Kelemahan Etika Utilitarianisme

2. Nilai Positif Etika Utilitarianisme

v Pertama, Rasionalitas.

v Kedua, Utilitarianisme sangat menghargai kebebasan setiap pelaku moral.

v Ketiga, Universalitas.

3. Langkah konkret yang perlu diambil dalam membuat kebijaksanaan bisnis , berkaitan dengan Analisis keuntungan dan kerugian :

• Mengumpulkan dan mempertimbangkan alternatif kebijaksanaan dan kegiatan bisnis sebanyak-banyaknya.

• Seluruh alternatif pilihan dalam analisis keuntungan dan kerugian, dinilai berdasarkan keuntungan yg menyangkut aspek-aspek moral.

• Analisis Neraca keuntungan dan kerugian perlu dipertimbangkan dalam kerangka jk panjang.

4. Kelemahan Etika Utilitarisme

v Pertama, manfaat merupakan konsep yg begitu luas shg dalam kenyataan praktis akan menimbulkan kesulitan yg tidak sedikit.

v Kedua, etika utilitarisme tidak pernah menganggap serius nilai suatu tindakan pd dirinya sendiri dan hanya memperhatikan nilai suatu tindakan sejauh berkaitan dg akibatnya.

v Ketiga, etika utilitarisme tidak pernah menganggap serius kemauan baik seseorang.

v Keempat, variabel yg dinilai tidak semuanya dpt dikualifikasi.

v Kelima, seandainya ketiga kriteria dari etika utilitarisme saling bertentangan, maka akan ada kesulitan dlam menentukan proiritas di antara ketiganya.

v Keenam, etika utilitarisme membenarkan hak kelompok minoritas tertentu dikorbankan demi kepentingan mayoritas.

Sumber :

1. Sumber dari: Keraf, A. Sonny. 2005. Etika Bisnis. Edisi Baru Cetakan Ke-9. Kanisius: Yogyakarta.

BAB II BISNIS DAN ETIKA

1. Mitos Bisnis Amoral

Mitos bisnis amoral mengungkapkan suatu keyakinan bahwa antara bisnis dan moralitas atau etika tidak ada hubungan sama sekali. Menurut mitos ini, sasaran dan tujuan dari pembisnis adalah mendatangkan keuntungan sebesar-besarnya. Etika justru bertentangan dengan bisnis dan akan membuat pelaku bisnis kalah dalam persaingan bisnis yang ketat. Orang bisnis tidak perlu memperhatikan imbauan-imbauan, norma-norma dan nilai moral. Bisnis adalah suatu persaingan, sehingga pelaku bisnis harus berusaha dengan segala cara dan upaya untuk bisa menang. Aturan yang dipakai dalam permainan penuh persaingan, berbeda dari aturan yang dikenal dalam kehidupan sosial sehingga tidak bisa dinilai dengan aturan moral dan social. Orang bisnis yang mau mematuhi aturan moral atau etika akan berada pada posisi yang tidak menguntungkan.

Mitos bisnis amoral tidak sepenuhnya benar karena beberapa perusahaan ternyata bisa berhasil karena memegang teguh kode etis dan komitmen moral tertentu. Sehingga bisnis merupakan bagian aktivitas yang penting dari masyarakat, sehingga norma atau nilai yang dianggap baik dan berlaku di masyarakat ikut dibawa serta dalam kegiatan bisnis. Suatu praktek atau kegiatan bisnis mungkin saja diterima secara legal karena ada dasar hukum, tetapi tidak diterima secara moral. Maka etika harus dibedakan dari ilmu empiris. Dan etika tidak mendasarkan norma atau prinsipnya pada kenyataan faktual yang terus berulang. Banyak berbagai aksi protes yang mengecam berbagai pelanggaran dalam kegiatan bisnis menunjukkan bahwa bisnis harus dijalankan secara baik dan tetap mengindahkan norma-norma moral.

Keutamaan Etika bisnis diantaranya :

a) Dalam bisnis modern, para pelaku bisnis dituntut untuk menjadi orang-orang profesional di bidangnya. Perusahaan yang unggul bukan hanya memiliki kinerja dalam bisnis,manajerial dan finansial yang baik akan tetapi juga kinerja etis dan etos bisnis yang baik.

b) Dalam persaingan bisnis yang sangat ketat,maka konsumen benar-benar raja. Kepercayaan konsumen dijaga dengan memperlihatkan citra bisnis yang baik dan etis.

c) Dalam sistem pasar terbuka dengan peran pemerintah yang menjamin kepentingan dan hak bagi semua pihak, maka perusahaan harus menjalankan bisnisnya dengan baik dan etis.

d) Perusahaan modern sangat menyadari bahwa karyawan bukanlah tenaga yang harus dieksploitasi demi mendapat keuntungan.

2. Prinsip-prinsip Etika Bisnis

a. Prinsip otonomi

Otonomi adalah sikap dan kemampuan manusia untuk mengambil keputusan dan bertindak berdasarkan kesadaran sendiri tentang apa yang dianggapnya baik untuk dilakukan. Orang yang otonom adalah orang yang bebas mengambil keputusan dan tindakan serta bertanggung jawab atas keputusan dan tindakannya tersebut.

b. Prinsip Kejujuran

Kejujuran dalam pemenuhan syarat-syarat perjanjian dan kontrak. Kejujuran dalam penawaran barang dan jasa dengan mutu dan harga sebanding. Kejujuran dalam hubungan kerja intern dalam suatu perusahaan .

c. Prinsip Keadilan

Prinsip keadilan menuntut agar setiap orang diperlakukan secara sama sesuai dengan aturan yang adil dan sesuai dengan kriteria yang rasional objektif dan dapat dipertanggung jawabkan.

d. Prinsip Saling Menguntungkan

Prinsip ini menuntut agar bisnis dijalankan sedemikian rupa sehingga menguntungkan semua pihak. Dalam bisnis yang kompetitif, prinsip ini menuntut agar persaingan bisnis haruslah melahirkan suatu win-win solution.

e. Prinsip Integritas Moral

Prinsip ini dihayati sebagai tuntutan internal dalam diri pelaku bisnis atau perusahaan agar dia menjalankan bisnis dengan tetap menjaga nama baiknya atau nama baik perusahaan.

3. Etos Bisnis

Etos bisnis adalah suatu kebiasaan atau budaya moral menyangkut kegiatan bisnis yang dianut dalam suatu perusahaan dari satu generasi ke generasi yang lain. Inti etos ini adalah pembudayaan atau pembiasaan penghayatan akan nilai, norma, atau prinsip moral tertentu yang dianggap sebagai inti kekuatan dari suatu perusahaan yang juga membedakannya dari perusahaan yang lain. Etos bisnis dibangun atas dasar visi atau filsafat bisnis pendiri perusahaan sebagai penghayatan tentang bisnis yang baik.

Sumber :

1. Sumber dari: Keraf, A. Sonny. 2005. Etika Bisnis. Edisi Baru Cetakan Ke-9. Kanisius: Yogyakarta.

BAB Ib BISNIS : SEBUAH PROFESI ETIS ?

1. Etika Terapan

Secara umum etika dibagi menjadi etika umum dan etika khusus. Etika umum berbicara mengenai norma dan nilai moral, kondisi-kondisi dasar bagi manusia untuk bertindak secara etis, bagaimana manusia mengambil keputusan etis, teori-teori etika, lembaga-lembaga normatif dan semacamnya. Sedangkan etika khusus adalah penerapan prinsip-prinsip atau norma-norma moral dasar dalam bidang kehidupan yang khusus. Etika dapat dikatakan sebagai Refleksi adalah pemikiran moral. Selain itu etika sebagai refleksi krisis rasional meneropongi dan merefleksi kehidupan manusia dengan mendasarkan diri pada norma dan nilai moral yg ada di satu pihak dan situasi khusus dari bidang kehidupan dan kegiatan khusus yang dilakukan setiap orang atau kelompok orang dlm suatu masyarakat.

Dalam etika sebagai refleksi kita berfikir tentang apa yang dilakukan dari khususnya tentang apa yang harus dilakukan atau tidak boleh dilakukan. Etika sebagai refleksi menyoroti dan menilai baik buruknya perilaku orang. Etika dalam arti ini dapat dijalankan pada taraf populer maupun ilmiah.

Etika Khusus dibagi menjadi 3 yaitu etika individual, etika social dan etika lingkungan hidup. Etika Individual lebih menyangkut kewajiban dan sikap manusia terhadap dirinya sendiri. Salah satu prinsip yang secara khusus relavan dalam etika individual ini adalah prinsip integritas pribadi, yang berbicara mengenai perilaku individual tertentu dalam rangka menjaga dan mempertahankan nama baiknya sebagai pribadi moral.

Etika Sosial berbicara mengenai kewajiban dan hak, sikap dan pola perilaku manusia sebagai makhluk sosial dalam interaksinya dengan sesamanya. Etika individual dan etika sosial berkaitan erat satu sama lain. Karena kewajiban seseorang terhadap dirinya berkaitan langsung dan dalam banyak hal mempengaruhi pula kewajibannya terhadap orang lain, dan demikian pula sebaliknya. Etika Lingkungan Hidup, berbicara mengenai hubungan antara manusia baik sbg kelompok dengan lingkungan alam yang lebih luas dalam totalitasnya, dan juga hubungan antara manusia yang satu dengan manusia yang lainnya yang berdampak langsung atau tidak langsung pada lingkungan hidup secara keseluruhan.

2. Etika Profesi

a. Pengertian Profesi

Berkaitan dengan bidang pekerjaan yang telah dilakukan seseorang sangatlah perlu untuk menjaga profesi dikalangan masyarakat atau terhadap konsumen (klien atau objek). Dengan kata lain orientasi utama profesi adalah untuk kepentingan masyarakat dengan menggunakan keahlian yang dimiliki. Akan tetapi tanpa disertai suatu kesadaran diri yang tinggi, profesi dapat dengan mudahnya disalahgunakan oleh seseorang seperti pada penyalahgunaan profesi seseorang dibidang komputer misalnya pada kasus kejahatan komputer yang berhasil mengcopy program komersial untuk diperjualbelikan lagi tanpa ijin dari hak pencipta atas program yang dikomesikan itu. Sehingga perlu pemahaman atas etika profesi dengan memahami kode etik profesi.

Profesi dapat dirumuskan sebagai pekerjaan yang dilakukan sebagai nafkah hidup dengan mengandalkan keahlian dan keterampilan yang tinggi dan dengan melibatkan komitmen pribadi (moral) yang mendalam. Orang Profesional adalah orang yang melakukan suatu pekerjaan purna waktu dan hidup dari pekerjaan itu dengan mengandalkan keahlian dan ketrampilan yg tinggi serta punya komitmen pribadi yang mendalam atas pekerjaannya itu. Atau orang yang profesional adalah orang yang melakukan suatu pekerjaan karena ahli di bidang tersebut dan meluangkan seluruh waktu, tenaga, dan perhatiannya untuk pekerjan tersebut.

b. Ciri-ciri Profesi diantaranya :

1) Adanya keahlian dan ketrampilan khusus.

2) Adanya komitmen moral yang tinggi.

3) Biasanya orang yg profesional adalah orang yang hidup dari profesinya.

4) Pengabdian kepada masyarakat.

5) Pada profesi luhur biasanya ada izin khusus untuk menjalankan profesi tersebut.

6) Kaum profesional biasanya menjadi anggota dari suatu organisasi profesi.

Komitmen moral ini biasanya dituangkan, khususnya untuk profesi yang luhur dalam bentuk aturan khusus yang menjadi pegangan bagi setiap orang yang mengemban profesi yang bersangkutan. Aturan main dalam menjalankan atau mengemban profesi tersebut biasanya disebut kode etik. Kode etik profesi merupakan sarana untuk membantu para pelaksana seseorang sebagai seseorang yang professional supaya tidak dapat merusak etika profesi.

c. Prinsip-prinsip Etika Profesi

Tuntutan professional sangat erat hubungannya dengan suatukode etik untuk masing-masing profesi. Kode etik itu berkaitan dengan prinsip etika tertentu yang berlaku untuk suatu profesi. Ada empat prinsip etika profesi :

· Prinsip Tanggung Jawab.

· Prinsip Keadilan.

· Prinsip Otonomi.

· Prinsip Integritas Moral

Prinsip tanggung jawab merupakan suatu tanggung jawab terhadap pelaksanaan pekerjaan dan terhadap hasilnya. Bertanggung jawab atas dampak profesinya ini terhadap kehidupan orang lain, khususnya kepentingan orang-orang yang dilayani.

Prinsip Keadilan mengutama menuntut orang yg profesional agar dalam menjalankan profesinya ia tidak merugikan hak dan kepentingan pihak tertentu, khususnya orang-orang yang dilayani dalam rangka profesinya. Prinsip Otonomi adalah prinsip yang dituntut oleh kalangan profesional terhadap dunia luar agar mereka diberi kebebasan sepenuhnya dalam menjalankan profesinya. Karena hanya kaum profesional ahli dan terampil dalam bidang profesinya, tidak boleh ada pihak luar yang ikut campur tangan dalam pelaksanaan profesi tersebut.

3. Menuju Bisnis sebagai Profesi Luhur

Sesungguhnya bisnis bukanlah merupakan profesi, kalau bisnis dianggap sebagai pekerjaan kotor, kedati kata profesi, profesional dan profesionalisme sering begitu diobral dalam kaitan dengan kegiatan bisnis. Namun dipihak lain tidak dapat disangkal bahwa ada banyak orang bisnis dan juga perusahaan yang sangat menghayati pekerjaan dan kegiatan bisnisnya sebagai sebuah profesi. Mereka tidak hanya mempunyai keahlian dan ketrampilan yang tinggi tapi punya komitmen moral yang mendalam. Karena itu, bukan tidak mungkin bahwa bisnis pun dapat menjadi sebuah profesi dalam pengertian sebenar-benarnya bahkan menjadi sebuah profesi luhur.

a. Pandangan Praktis-Realistis

Pandangan ini bertumpu pada kenyataan yang diamati berlaku dalam dunia bisnis dewasa ini. Pandangan ini didasarkan pada apa yang umumnya dilakukan oleh orang-orang bisnis. Pandangan ini melihat bisnis sebagai suatu kegiatan di antara manusia yang menyangkut memproduksi, menjual dan membeli barang dan jasa untuk memperoleh keuntungan. Bisnis adalah suatu kegiatan profit making. Dasar pemikirannya adalah bahwa orang yang terjun ke dalam bisnis tidak punya keinginan dan tujuan lain selain ingin mencari keuntungan. Kegiatan bisnis adalah kegiatan ekonomis dan bukan kegiatan sosial. Karena itu, keuntungan itu sah untuk menunjang kegiatan bisnis. Tanpa keuntungan bisnis tidak bisa jalan.

b. Pandangan Ideal

Disebut pandangan ideal, karena dalam kenyataannya masih merapakan suatu hal yang ideal mengenai dunia bisnis. Sebagai pandangan yang ideal pandangan ini baru dianut oleh segelintir orang yang dipengaruhi oleh idealisme tertentu berdasarkan nilai tertentu yang dianutnya. Menurut pandangan ini, bisnis tidak lain adalah suatu kegiatan diantara manusia yang menyangkut memproduksi, menjual, dan membeli barang dan jasa untuk memenuhi kebutuhan masyarakat. Dasar pemikirannya adalah pertukaran timbal balik secara fair di antara pihak-pihak yang terlibat. Maka yang mau ditegakkan dalam bisnis yang menyangkut pandangan ini adalah keadilan komutatif, khususnya keadilan tukar atau pertukaran dagang yang fair.

Menurut Adam Smith, pertukaran dagang terjadi karena satu orang memproduksi lebih banyak barang tertentu sementara ia sendiri membutuhkan barang lain yang tidak bisa dibuatnya sendiri. Menurut Matsushita (pendiri perusahan Matsushita Inc di Jepang), tujuan bisnis sebenarnya bukanlah mencari keuntungan melainkan untuk melayani kebutuhan masyarakat. Sedangkan keuntungan tidak lain hanyalah simbol kepercayaan masyarakat atas kegiatan bisnis suatu perusahaan. Artinya, krn masyarakat merasa kebutuhan hidupnya dipenuhi secara baik mereka akan menyukai produk perusahaan tsb yg memang dibutuhkannya tapi sekaligus juga puas dengan produk tsb.

Dengan melihat kedua pandangan berbeda di atas, kita dapat menarik kesimpulan bahwa citra jelek dunia bisnis sedikit banyaknya disebabkan oleh pandangan pertama yang melihat bisnis sekadar sebagai mencari keuntungan. Atas dasar ini, persoalan yang dihadapi di sini adalah bagaimana mengusahakan agar keuntungan yang diperoleh ini memang wajar, halal, dan fair. Terlepas dari pandangan mana yang dianut, keuntungan tetap menjadi hal pokok bagi bisnis. Masalahnya adalah apakah mengejar keuntungan lalu berarti mengabaikan etika dan moralitas? Yang penting adalah bagaimana keuntungan ini sendiri tercapai. Salah satu upaya untuk membangun bisnis sebagai profesi yang luhur adalah dengan membentuk, mendukung dan memperkuat organisasi profesi. Melalui organisasi profesi tersebut bisnis bisa dikembangkan sebagai sebuah profesi dalam pengertian sebenar-benarnya sebagaimana dibahas disini, kalau bukan menjadi profesi luhur.

Sumber :

1. http://asyilla.wordpress.com/2007/06/30/pengertian-etika/

2. http://www.scribd.com/doc/8365104/PENGERTIAN-ETIKA

3. Sumber dari: Keraf, A. Sonny. 2005. Etika Bisnis. Edisi Baru Cetakan Ke-9. Kanisius: Yogyakarta.