Vol. 5 No. 6 (2025): December
Open Access
Peer Reviewed

EVALUATION OF PROFESSIONAL ETHICS AND ETHICAL THEORY IN MANAGERIAL PRACTICE GARUDA INDONESIA CASE STUDY 2019

Authors

Dito Aditya Darma Nst , Diana Trisisca , Chandra Prayoga , Siti Rana Aqilah , Fahradilla Aulia , Ario Anggoro , Heru Syahputra

DOI:

10.54443/ijebas.v5i6.4808

Published:

2025-12-24

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Abstract

Professional ethics is crucial for the workplace, especially for managers who play a strategic role in decision-making and organizational policies. In analyzing professional ethics for decision-making purposes, this article focuses on professional ethics theories, professional ethics principles, and a case study at PT. Garuda Indonesia. The case study discussed includes the manipulation of the 2018 financial statements related to the implementation of ethics and internal management awareness. The analysis used in this article is utilitarianism, deontology, and welfare ethics, where PT. Garuda Indonesia's management failed to meet applicable moral standards. The findings of this study indicate that integrity, responsibility, and organizational culture are important components that must be upheld in business.

Keywords:

Ethics Professional Ethics Ethical Theory

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Author Biographies

Dito Aditya Darma Nst, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

Diana Trisisca, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

Chandra Prayoga, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

Siti Rana Aqilah, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

Fahradilla Aulia, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

Ario Anggoro, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

Heru Syahputra, Universitas Pembangunan Panca Budi

Author Origin : Indonesia

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How to Cite

Dito Aditya Darma Nst, Diana Trisisca, Chandra Prayoga, Siti Rana Aqilah, Fahradilla Aulia, Ario Anggoro, & Heru Syahputra. (2025). EVALUATION OF PROFESSIONAL ETHICS AND ETHICAL THEORY IN MANAGERIAL PRACTICE GARUDA INDONESIA CASE STUDY 2019. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 5(6), 2425–2430. https://doi.org/10.54443/ijebas.v5i6.4808