Professional Documents
Culture Documents
Program Studi Magister Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Program Studi Magister Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
KUIS 3
Jawablah pertanyaan berikut dengan baik di lembar ini juga. Setelah selesai menjawab, silahkan
jawaban Saudara segera diemailkan ke [email protected]. Waktu untuk menjawab
soal ini maksimal 1 jam saja.
Kasus
Tom Jones has recently joined the sales force of Wood Truss, a manufacturer of wooden
structural parts for commercial buildings. Large contractors issue requests for bids for a bill of
materials required to construct a commercial project. Tom’s job includes reviewing the bill of
materials and developing his firm’s bid.
Tom’s new boss, Mark Smith, gave Tom a request for bids from Strong Built, a commercial
contractor. The request involved the construction of a 300,000 square foot warehouse. Tom
immediately set about costing out the materials specified in the bill.
The day before the bid was due, Mark came in and handed Tom two brown envelopes. Mark said
the envelopes, which contained copies of the bids from Wood Truss’s two main competitors, had
just been received from their inside man at Strong Built. He also said that the Wood Truss bid
must be just under the lowest bid from the competition. Wood Truss was always the lowest
bidder on major jobs; competitors were allowed to win a few of the smaller jobs so as riot to
arouse suspicion.
When Tom protested that using the information was not right, Mark said that this is the way
things are done in the construction industry. The firm with contacts stays in business. He said
Tom is now working for a winner and should be glad that he signed on with the right company.
Pertanyaan:
Jika Anda adalah Tom Jones, apakah yang akan Anda lakukan? Apa alasan Anda memilih untuk
melakukan hal itu?
Jawaban:
Menurut saya, tindakan yang dilakukan oleh Wood Truss sangatlah tidak etis karna merugikan
banyak pihak, terutama para kompetitor sesama pemasok. Tetapi, menurut saya yang dilakukan
oleh Tom adalah mengikuti aturan yang diberlakukan oleh Wood Truss karena Tom telah
menandatangani kontrak dengan perusahaan Wood Truss sebagai karyawannya, yang artinya
bahwa seluruh kebijakan dari atasan harus dijalankan. Namun, jika dipandang dari segi etis,
sebaiknya adalah melakukan perubahan secara perlahan SOP yang ada untuk mengubah gaya
dalam memenangkan penawarannya agar etika dalam berbisnis bisa dijalankan.