Analisis Etika Bisnis dan Tanggung Jawab Sosial Perusahaan dalam Menghadapi Tantangan Internal

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Authors: Eka Safutri, Marzuti Isra, Suhendri Suhendri, Purjianto Purjianto, Muhammad Ghufran, Okto Romario Tarigan, Riski Andreansyah Nasution, Dimas Setiawan Damanik
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Abstract

Business ethics and Corporate Social Responsibility (CSR) are crucial in addressing internal challenges faced by companies, such as organizational culture resistance, human resource (HR) limitations, and the gap between company values and daily practices. This study aims to analyze strategies to overcome these issues using a qualitative-descriptive approach through an in-depth literature review. The findings show that clear and consistent leadership communication, the implementation of a reward system that supports ethical behavior, and the use of external consultants for CSR program development help address organizational culture resistance. Additionally, the use of technology for CSR reporting digitalization and independent ethics audits on a regular basis have proven effective in minimizing the gap between values and practices. Recommendations from this study include allocating 3-5% of profits for CSR programs, providing 60 hours of business ethics training per year for employees, and implementing a structured roadmap in four quarters (Q1-Q4). The implementation of these strategies is expected to improve the effectiveness of CSR programs and business ethics, as well as strengthen the company’s position in facing global challenges in the digital era.

Fields of Study & Subjects

Ethics in Business and Education Corporate Social Responsibility and Sustainability Corporate Social Responsibility Reporting

Publication details

Journal / source
Profit Jurnal Manajemen Bisnis dan Akuntansi
Volume
5
Issue
1
Pages
68–85
Publication date
11 February 2026
Language
EN