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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Main Author: Sigit Hermawan
Format: Article
Language:English
Published: University of Brawijaya 2013-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/225/206
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spelling 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
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