Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory
The aim of study is to explore ‘dirty’ business practice of pharmaceutical industry in Indonesia. The result shows that there were bad practices there, ranging from nonconforming raw material selection, illegal medicine ingredient, keeping of rejected and destroyed products and misappropriation of h...
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doaj-e151152c3a61484589eafe587ff4d7852020-11-24T21:22:50ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792013-04-01414054Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology TheorySigit Hermawan0Universitas Muhammadiyah SidoarjoThe aim of study is to explore ‘dirty’ business practice of pharmaceutical industry in Indonesia. The result shows that there were bad practices there, ranging from nonconforming raw material selection, illegal medicine ingredient, keeping of rejected and destroyed products and misappropriation of herbal medicine that contained chemicals material. The ethical violation also occurred in products marketing by engaging collaboration or ‘private’ contract with doctors, hospitals and drugstores. In the frame of IC, those practices show that the empowerment of IC are not implemented appropriately. Meanwhile, based on teleology theory, those dirty operations were included in ethical egoism that should be changed into utilitarianism behavior. http://jamal.ub.ac.id/index.php/jamal/article/view/225/206intangible assetsintellectual capitalteleology theoryindustri farmasietika dan moral |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Sigit Hermawan |
spellingShingle |
Sigit Hermawan Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory Jurnal Akuntansi Multiparadigma intangible assets intellectual capital teleology theory industri farmasi etika dan moral |
author_facet |
Sigit Hermawan |
author_sort |
Sigit Hermawan |
title |
Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory |
title_short |
Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory |
title_full |
Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory |
title_fullStr |
Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory |
title_full_unstemmed |
Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory |
title_sort |
praktik kotor bisnis industri farmasi dalam bingkai intellectual capital dan teleology theory |
publisher |
University of Brawijaya |
series |
Jurnal Akuntansi Multiparadigma |
issn |
2086-7603 2089-5879 |
publishDate |
2013-04-01 |
description |
The aim of study is to explore ‘dirty’ business practice of pharmaceutical industry in Indonesia. The result shows that there were bad practices there, ranging from nonconforming raw material selection, illegal medicine ingredient, keeping of rejected and destroyed products and misappropriation of herbal medicine that contained chemicals material. The ethical violation also occurred in products marketing by engaging collaboration or ‘private’ contract with doctors, hospitals and drugstores. In the frame of IC, those practices show that the empowerment of IC are not implemented appropriately. Meanwhile, based on teleology theory, those dirty operations were included in ethical egoism that should be changed into utilitarianism behavior. |
topic |
intangible assets intellectual capital teleology theory industri farmasi etika dan moral |
url |
http://jamal.ub.ac.id/index.php/jamal/article/view/225/206 |
work_keys_str_mv |
AT sigithermawan praktikkotorbisnisindustrifarmasidalambingkaiintellectualcapitaldanteleologytheory |
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1725994515715588096 |