BUSINESS ETHICS, CORPORATE SOCIAL RESPONSIBILITY AND GOING CONCERN IN GURINDAM DUA BELAS FRAMEWORK

Abstract

This research reveals the importance of the ethical values of Gurindam Dua Belas towards the Company's Going Concern. The method used is content analysis which explains the importance of the Gurindam Dua Belas ethical values for each company's Going Concern. Going Concern requires that every company must maintain ethics towards shareowners and stakeholders. The four ethical values of Gurindam Dua Belas in this study, namely honesty, maintaining good social relations, not excessive and willingness to make sacrifices, ultimately become important aspects that form trust and satisfaction in the form of credibility of a business. Business continuity will occur if the company continuously maintains and ensures that credibility is present in its business practices. The contribution of this research is additional insight into Gurindam Dua Belas which can be a guide when companies want to survive in the long term. Previous research only discussed Gurindam Dua Belas as a behavioral guide. The novelty of this research is that it adds the ethical values of Gurindam Dua Belas which are aligned with business ethics.