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WORK ETHICS OFFICE SECRETARY

Nathasya Monica Muis


Universitas Atma Jaya Makassar
Kevin Thenikusuma
Universitas Atma Jaya Makassar

ABSTRACT
Service work in the administrative profession is not only behind-the-clock work, but
communication activities both internally and externally are also its responsibility. Likewise, the
secretary's work is part of his activities. A secretary must be someone who has a good
personality. Personal ethics is a guideline for attitudes and behaviors in everyday life, both inside
and outside the office. In carrying out its duties, the secretary must serve in accordance with the
norms and manners contained in the ethics of staffing. Office employees, especially secretaries,
are expected to be able to understand the ethical content of the secretary and carry out it as well
as possible to improve work productivity. Secretary's ethics are built on the principles of beauty,
equity, goodness, justice, liberty, the truth.

Keywords: Secretary, Secretary Ethics, Ethical Principles Secretary.

PRELIMINARY
In the global era, today's leadership tasks are increasingly broad, very diverse, and very
complex. In carrying out the day-to-day tasks the leader is required to be able to know the
situation and condition of the organization in an integrated system, starting from the lowest to the
highest level. This gives the consequence that a leader must be responsive, right in making
decisions for each situation and condition of his organization, can use time effectively and
efficiently, and must be able to understand and master all the problems that arise in the
organizational environment.
The life of an organization is fundamentally determined by human existence. Human
resources are one of the most important dimensions and are one of the supporting factors as well
as determining the success of an organization. However good the organization will not have
meaning without the presence of a secretary who is the center and source of inspiration from the
activities of an organization (Yatimah, 2009: 5).
Secretary is one of the important factors that can help the progress of an agency or
company. Secretaries are needed to help alleviate the duties and burdens of the leadership,
especially those that are routine and operational (Ernawati, 2004: 9).
The secretary functions to assist the leadership in starting up to complete a job. The secretary
must be able to help overcome the busyness and difficulties of the leader, including helping to
find better and more efficient ways and ways to simplify the completion of a job. The secretary
must always be ready to help the leader and understand the leadership's wishes, also to ease the
burden of the leadership in solving the problems faced by the leadership.(Ernawati, 2004: 11)
The role of the secretary is very important in an office or company, so the writer is interested
in reviewing the title of "Office Secretary Work Ethics".

ETHICAL AND MORAL DEFINITIONS


1. Ethics
Etymologically (the origin of words) the term ethics comes from the Latin "eticius" and
in Greek "ethicos" or "ethos" which means habit or in the plural form "ta etha" which also
means customs. Thus, according to the original meaning, it is said to be good if it is in
accordance with the habits of the community. Then gradually this understanding changes, that
what is meant by ethics is a science that addresses the problem of actions or human behavior,
which can be considered good and which can be considered not good (Wursato,
1987). Whereas according to Keraf (1998) dividing ethical understanding into two
senses. First, that the notion of ethics is the same as the moral sense, namely the value system

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of how humans must live well as human beings who have been institutionalized in a
customary tradition which then manifests itself in a pattern of steady behavior and repeats
itself over a long period of time as is customary. Second, what is meant by ethics is a moral
philosophy or science that discusses and examines the values and norms given by morality
and ethics in the sense above.

2. Moral
Moral comes from the word mos (singular) and mores (plural) in Latin which means
habits or ways of life. According to Wursanto (19 87) what is meant by moral is the rule of
decency which includes all norms for good behavior, actions, and behavior. The word
moral comes from the Sangsakerta language , su means better and sila means the basics,
principles, or rules of life. So, decency means better life rules.

UNDERSTANDING SECRETARY
Said "Secretary" or in English the " secretary " comes from Latin is " secretarius " which
means someone who is trusted keep a secret. Thus, what is meant by a secretary is a helper of a
leader who has the task of receiving dictation, preparing correspondence, receiving guests,
checking and reminding the leadership of their obligations and carrying out other tasks that have
to do with increasing leadership effectiveness. (Sutiyoso, 1979: 5).
The definition of secretary according to Sutarto (1 992: 10), a person who not only accepts
orders from the leadership but also actively helps by carrying out the manager's pattern of action
which includes planning, decision making, direction, coordination, control and refinement ".
Understanding the secretary according to Louis C. Nanassy and William Selden cited by Sutarto
(1992: 3) argues that:

"Secretary: An office employee who is more responsive to a position than a director and
whose duties include talking and transcribing dictation, dealing with public by telephone
answering, meeting callers, and making appointments and maintaining information. filing
records, letters, etc. A secretary free acts as an administrative assistant or junior
executive. " (Secretary: an office employee who has a more responsible position than a
stenographer and his duties usually include dictation and copying, dealing with the public
to answer the telephone, invite meetings, make agreement and maintaining or filing
documents, letters, etc. A secretary often acts as an administrative assistant or young
leader.)

Definition of secretary according to Betty Hutchinson and Carol Milano, quoted by Ursula
Ernawati (2004: 1) that:

"A Secretary is a professional. As a professional, you may want to perform the many and
varied responsibilities of work with competence,confidence, and style. (which means: a
secretary is a professional. As a professional, it is expected to display various kinds of
secretarial duties responsibilities with competence, trustworthiness and personality).

Understanding the secretary according to Professional Secretary Secretaries (PSI) quoted


by Ursula Ernawati (2004: 2) that:

"A Secretary shall be defined as executive who processes a ministry of skills, demonstrates
the ability to assume responsibility without direction or supervision, exesses initiatives and
judgments, and makes decisions within the scope of assigned authority." (Which means: a
secretary are assistant leaders who have the expertise to take care of the office, display
capabilities, accept responsibility without being directed or supervised, take the initiative
with consideration and make decisions in accordance with the scope of their duties).

From some of the opinions of the experts above which explain the definition of secretary, it
can be concluded that the definition of secretary is essentially someone who helps the leader in
carrying out his duties, which includes the activities of recording and writing from an office
activity.

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KINDS OF SECRETARY
Hendarto (2004: 8) states that in principle there are two types of secretaries, namely:
1. Personal Secretary, namely individual assistant secretary. If he is paid by an individual,
for example the secretary of an artist, he is called the Private Secretary , while if he is paid by
the company, it is called the Personal Secretary .
2. Corporate Secretary / Executive Secretary, namely secretary who in the company heads a
special unit (Secretariat). The secretary who has occupied this position usually has a long
enough experience as a senior secretary and has its own advantages, considering he is a
manager for his unit, has subordinates who often have to make a policy for the entire
secretarial work in the company.

Yatimah (2009: 35) states that there are two kinds of secretaries based on the broad scope of
their responsibilities, namely:
1. Organization Secretary (executive secretary)
A person who leads a secretariat from a company or secretariat from a certain
government agency , with the main function is to coordinate all administrative services that
support the company's operational activities.
Characteristics of an organization secretary:
a. Having a work unit
b. Having the authority to help carry out management functions
c. Responsible directly to the top leadership

2. Private Secretary ( private secretary ) and Chief Secretary


The private secretary is not a manager, even though he must run management against his
subordinates. He is a servant of the leadership with the main task of carrying out the duties
of a personal leader.
The characteristics of a personal secretary include:
a. An executive, not a leader
b. Do not have the authority to determine policy
c. His duties are limited to administration and office activities.
d. Responsible to certain leaders

The secretary of leadership is someone who is a certain leader, with the main function of
carrying out administrative activities and office tasks for the smooth running of managerial
activities.
1

Nuraeni (2008: 5) states that various types of secretaries based on ability and work
experience of the secretary can be divided into two types, namely:
1. Senior Secretary ( senior secretary )
The senior secretary is a secretary who already has a lot of experience and can solve
problems that lead when doing their work.
2. Junior Secretary (junior Secretary)
The junior secretary is a secretary who has just started his career or has just worked and has
not had much experience. The junior secretary needs a lot of learning and guidance from a
senior secretary to gain additional knowledge and experience.

SECRETARY TASK
Secretarial assignments not only help ease the duties of the leadership, but a secretary is also
required to be capable and competent in carrying out his secretarial tasks, such as in terms of
correspondence, filing and holding meetings. All of that is also a secretary's duty. Under this is
the definition of secretary duties according to Saiman (2002: 40), the task of the secretary in the
strict sense is as a person who is trusted by the leader to keep the leadership secret. While the

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secretarial task in the broadest sense is the implementation of tasks that are helpful to managers
or leaders to run the wheelsorg anisasi, institutions and offices.
According to the Organization of the Indonesian Secretary Association (ISI) the scope of
secretary duties, namely:
1. Routine Tasks
Routine tasks are tasks that are done every day without orders. This task includes :
a. Open the letter.
b. Receive dictation.
c. Receive guests
d. Receive a call.
e. Save records / letters.
f. Compile and schedule leadership activities.
2. Special Tasks
Specific tasks are tasks that are ordered directly by the leader to the secretary with special
resolution. This task was given because of the element of trust that the secretary's
assignment was able to keep company secrets. This task includes:
a. Concept cooperation agreement letter with relations or outside agencies.
b. Arrange confidential letters.
c. M enyusun business meeting event.
d. Pemb elian gifts or souvenirs.
3. Special assignments
Special assignments that are tasks that involve the leadership, including:
a. Fix the location or position of the leadership stationery and equipment needed.
b. Acting as a liaison to transmit information to relations.
c. Representing someone accepting donations for funds or for other activities.
d. Remind leaders to pay contributions or insurance from an agency or agency.
e. Checking the results of fund collection or advances from agencies given as
welfare funds.
f. Attending official meetings, as a companion leader during a business meeting.
g. Hold office equipment checks, which ones need to be repaired and which do not
need to be repaired or added to office equipment and facilities.

According to M. B raum and Ramon C. from Portugal The duties and responsibilities of
secretaries are not exactly the same but can be grouped as follows:
1. Planning work.
2. Receive guests.
3. Search for incoming letters and outgoing letters.
4. Prepare for meetings or conferences, etc.

According to (Drs. Sutarto, 1992), the Secretary's Responsibility other than the secretary is
responsible for his work there are other responsibilities that must be carried out, namely:
1. Personal Responsibility (Responsibility of Individuals)
Secretaries are responsible for their own performance and development efforts towards a
higher quality. By "managing" yourself so that you can perform with excellent performance
in carrying out your daily tasks , including:
a. Simplify and facilitate leadership work through time management and efficient
information spark distribution .
b. Distribute information from the dream office clearly and accurately.
c. Supports the smooth flow of work between the leadership office and other parts.
d. Providing opportunities for leaders to focus more on strategic matters and have a
long term package.
e. Provide positive input and initiatives for the improvement of the company
2. Internal Responsibility (Responsibility In)
The secretary is responsible for efforts to achieve office performance superiority and its
influence on company performance. This responsibility isrealized through activities:
a. Manage sources and offices including finance.
b. Creating an atmosphere (physical and mental) that supports smooth work
c. Support the creation of a positive work culture.
d. Helps create an "informal positive group " in the corporate environment.

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e. Managing subordinates to increase the effectiveness and efficiency of work in the
office.
3. Networking Responsibility ( Responsible Corporate Branch)
Secretary's responsibility to expand the insights and fabric of the company with the aim of
increasing competitiveness. The realization is through efforts to expand the company's
network, regulate and supervise the implementation of formal and informal events held by
the office in relation to efforts to maintain and participate in developing the company's
image. (AB Susanto, 1997: 14-15)

SECRETARY FUNCTION
Basically the secretary function is as an assistant leader in a company. Even though the
secretary function is only a servant of the leadership, it does not mean that the function is not
important. Although only about small problems, but if done alone by the leader will make the
work more accumulated (Sutiyoso, 1979: 21). The function of the secretary according to Ursula
Ernawati (2004: 9) is:
1. Helps relieve leadership duties
Functions help alleviate the duties of the leadership as much as possible the secretary must
take over the tasks that are detailed from the leadership, so that the leader does not need to
think about the small things that have been delegated to the secretary. Similarly, the decisions
that will be made by the leadership must be followed up by the secretary. There is a part of
the leadership decision that must be communicated by the secretary to other relevant officials
to be resolved, there is also a secretary who must complete it completely.
2. Handle information for leaders
The function of the secretary in handling information is to help the leader succeed in
achieving organizational goals by providing information needed by the leadership and helping
the leader in carrying out managerial tasks based on the information received, then the
secretary carries out follow-up decisions made by the leader. The information needed to make
good decisions must meet the requirements, namely, complete, relevant, up to date and
correct. For this reason, the secretary in handling information must be guided by the above
conditions. The secretary must always find out information about events or things that are
happening in the company, here the secretary must act as the eyes and ears of the leader and
secretary must always convey information that is warm in the community which is also
relevant to the duties of the leadership or interests company. For purposes like this, the
secretary must be diligent in reading newspapers, magazines, listening to the radio or
watching television to get the latest information. Includes making clippings and articles, news
or information from print media, to be presented to the leadership, if necessary archived
kliping properly so that it is easily found again when needed.
3. Become a bridge
Must be able to set work priorities, such as urgent tasks must take precedence and tasks can
be delayed first. Get used to analyzing work, if there are various important tasks, then a
secretary must be good at setting priorities. The secretary in his function as a bridge between
the leadership and the parties with an interest in the leadership, needs to foster and maintain
good relations that can enhance the company's image. The secretary carries out the duties as
a Public Relations Officer , whose job is to convey clear and complete information about the
company. A secretary must maintain the credibility and reputation of the leader and company,
the secretary is obliged to straighten out the wrong perception. The secretary needs to appear
neat and convincing. A secretary will meet with everyone who will relate to their
leader. Guests will get a good impression of the reputation and credibility of the leader
through his secretary's appearance, attitude and speech. Secretariat is often referred to as a
mirror of the company, for which the secretary must train himself to be agile, tactical and
friendly as well as straightforward in serving company guests , for which the secretary must
train himself to be agile, tactical and friendly and straightforward in serving guests.

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SECRETARY APPEARANCE
Image is a self-painting that is displayed to others. Good skills or skills and high quality
work are really needed, but a bad impression can cover your most perfect skills.
The secretary profession is one profession that prioritizes appearance. Indeed, beauty is not
an absolute requirement, but the secretary must know how to present themselves. How to sit,
talk, walk, stand, dress and make up. Positive or negative responses depend on the image
delivered, for example through the manner of dressing, attitudes and actions, manners and others.
Secretary's appearance according to Hendarto Hartiti and Tulus Haryono (2002: 23),
namely:
1. Maintaining health by getting used to life and eating at all.
2. Appear attractive
A person's personality radiates through appearance, which is an outward state that can be
seen by others. For that the secretary must look at the fish appearance so that they
always look attractive. Here are the things that a secretary must pay attention to.
a. Hair
Hair must always be clean and neatly arranged with a simple model. Wash with normal
intervals. Long hair requires extra care, but if it matches long hair, don't go too short in
the medium mode. but long hair does not interfere with work. Customize your hairstyle
with a facial expression and use a haircut that can reflect self-confidence and
professionalism.
b. Skin
The skin must be clean and disease free. If the face and body skin is healthy, the
appearance will look fresh and perfect even without makeup.Clean skin also avoids
stinging body odor.
c. Make up
Make up is not just makeup, but also covers facial skin care to be clean and radiant. The
use of suitable makeup is a basic facial treatment. Get used to one type of make up brand
so that the face is not damaged, because the skin must continually adjust to new makeup
products. Makeup should be done as naturally as possible (natural) in accordance with
the position. Don't dress up too much, but don't forget the makeup too so that your face
looks very pale. The secretary must know how to treat and arrange makeup properly and
correctly. Actually, without polishing the make up, someone can still show their beauty,
that is by growing a positive self-image. Self-image is the concept of himself about
himself, his identity, ability, and dignity. Self-beauty from the inside shines more
brilliantly than beauty alone. More important is that a positive image is able to think
positively and ultimately.
d. Clothes
Although the clothing model changes, let the clothes that are used are suitable for work
and work that is carried out. One of the demands of the secretary profession to always
work fast, better anticipated with practical clothes. Choose clothes that are appropriate
and make you confident, attractive, match the shape and height of your body and match
the color of the skin. Clothes do not always have to be from well-known products, but
should be of high quality. The most important thing is the secretary needs to pay
attention to the arrangement of color guides, have a good taste so that the clothes can
change the appearance for the better.
e. Shoes
It's better not to wear sandals or shoes that are not entitled. High-heeled shoes are better
in sight and make body figures more robust when walking. Planning for shoe use also
needs to be done. Whether the shoes to be worn are still in good condition, the soles, or
the skin. Have been polished and are in accordance with the color of the clothes to be
used.
f. Jewelry
Do not use all the jewelry that you have, just enough, which is reasonable and does not
need to be expensive. In addition to watches, earrings, or earrings, jewelry is
appropriate.

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g. Perfume
In office life, perfume plays a more dominant role than accessories / jewelry. Choose a
perfume that matches your personality and of course the aroma isn't too strong.

Manners related to appearance that must be considered in the secretary work environment,
namely:
1. Don't dress too open or dreamy. Don't also be sexy with skirts that are too short.
2. Don't make up or fix make up at the table, do it in the toilet.
3. Do not take off shoes when working, let alone walk to another table. It is not
recommended to replace shoes with sandals and then use them while walking around the
office.

TERMS AND PERSONALITY OF THE PARTICIPANTS


1. Terms of a Secretary
Secretary requirements according to Yatimah (2010), the basic requirements that must
be owned by secretaries are as follows:
a. Educated at least graduated from high school plus secular education has the
ability to work as a secretary, which is skilled in typing, correspondence, understanding
various office machines, compiling reports, and so on.
b. Have general knowledge about the work of the secretary, for example
organization, company management, trade issues, and so on.
c. Mastering good and correct Indonesian, English, and other foreign languages
needed.

In addition to the above conditions there are also those who argue that the secretary
conditions are as follows:
a. Knowledge requirements
The requirement for knowledge is knowledge in the field of secretary. This knowledge
requirement is usually currently measured by education.

b. Skill requirements
The skills in question are as follows:
 Indonesian and foreign language skills
 Technology management
 Skills in managing Human Resources (HR)
 Mastery of computers
 Financial management
 Problem solving skills

2. Secretary personality
Personality can be interpreted as a comprehensive pattern of all one's abilities, actions,
and habits, both in terms of body, mental, spiritual and emotional, which are arranged in a
distinctive way with external influences. Secretarial personality means that all actions
involve kemempuan and habits that are reflected in the behavior of a secretary during his
employment (Yatimah, 2010). The secretary character should have the following
characteristics:
a. Loyalty
Loyalty is a feeling that manifests loyalty to the organization and its work so that it feels
ownership, keeps the good name of the organization and if necessary, defends the
organization.
b. Perseverance and craft
A secretary must be diligent and diligent in doing his work because usually office work is
in series. If you are not diligent and diligent, thecompletion of your next assignment will
be hampered. The result can cause harm to the organization.
c. Patience
The task of the secretary is much related to the service of the operational work which
always requires information and other administrative assistance, so he must have a patient
nature. Patience is meant to be resilient and not quickly discouraged in carrying out work
d. Neatness

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Neatness is a sign that work is well organized. In addition to neatness in work, neatness
in appearance is also important to note.
e. Can keep secrets
A secretary, besides helping the leader, is keeping a secret. As the leader's right hand, he
is required to keep a secret because if a leak occurs it can cause harm to the
organization. Especially if the leak reaches the competing organization or company.

DEFINITION OF SECRET ETHICS


Secretary ethics is a set of norms, values, rules, and measures that are accepted and obeyed
by a secretary in the form of rules and things that are already a habit (good), and are considered
to be known and need to be implemented (Yatimah, 2010).
Secretary ethics is a guideline of attitudes and behavior in everyday life, both inside and
outside the office. In carrying out its duties, the secretary must serve in accordance with the
norms and manners contained in the ethics of staffing. Office employees, especially secretaries,
are expected to be able to understand the ethical content of the secretary and carry out it as well
as possible to improve work productivity.
According to Sedarmayanti (1997), secretary ethics are norms, rules, measures accepted
and obeyed by the secretary, in the form of regulations or things that are good habits and are
considered to be known and necessary or must do.
The purpose of understanding and understanding the secretary of ethics is to regulate the
manners and activities of a professional secretary.Secretary ethics must be manifested in daily
behavior, including good behavior, diligence, obedience, loyalty and courtesy, and maintaining,
maintaining, maintaining, and defending security and company secrets. The good and bad image
of the secretary and company depends on the ethical reflection of the secretary. If you have good
ethics, inside or outside the company, the secretary will give a good
and sympathetic impression personally and the company where you work.

SECRET ETHICAL PRINCIPLES


In the module "Ethics of Bureaucracy" (The Liang Gie, 1987) that in the history of human
civilization since the 4th century BC, thinkers have tried to describe various types of ethical
foundations as guidelines for community life. In this connection there are at least 120 kinds of
great ideas which are the foundation of human morality, all of these great ideas or ideas are
summarized into 6 principles which are then used as the principal foundation of ethics. These
principles are as follows:
1. The principle of beauty (beauty )
This principle underlies everything that includes the enjoyment of pleasure in beauty. Thus,
based on this principle, human ethics is related or concerned with the values of beauty. That
is why, someone needs a harmonious and beautiful appearance or pleasing to the eye in
dressing and using it at the right time. It is unethical for someone to wear sports clothing
during working hours, or it is inappropriate for someone to face his guest in a
nightgown. Ethics in office management which is based on aesthetic values, among others,
is realized by spatial planning , furniture, and wall decorations, as well as other accessories
that are ergonomic and attractive, shingg makes people excited about work.
2. Equity principle
The strength of humanity requires the existence of equality between one human being and
another human being. Every human being born on this earth has their own rights and
obligations, and basically are equal or equal. The consequences of racial equality teachings
also demand equality between various ethnicities. The character, character, or outlook of life
of each ethnic group in this world is indeed different, but its position as a community group
is the same. Ethics based on the principle of equity can eliminate discriminatory behavior,
which differentiates in various aspects of interaction between humans.
3. The principle of goodness ( goodness )
In general, kindness means the nature or characteristics of a cause of praise. Good words
contain properties such as approval, praise, excellence, admiration, or accuracy. Thus, the
principle of goodness is closely related to one's desires and dreams. If someone wants the
goodness of a science , for example, he will rely on scientific objectivity, the usefulness of

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knowledge, rationality, and so on. As for someone who wants the good social order, what is
needed is legal awareness, mutual respect, good habits, respect, doing good to others,
affection, and so on.
4. Principle of justice ( justice )
Justice is a permanent and eternal will to give to everyone who must be obtained.
5. The principle of freedom ( liberty )
Freedom can be interpreted as the freedom to act or not to act based on the choices available
to someone. Freedom arises from the doctrine that everyone has his own life and has the
right to act according to his own choice, unless the choice of action violates the same
freedom from others.
6. Principle of truth
Truth can be interpreted as a condition (thing) that matches the real situation. A secretary
must apply the principle of truth in carrying out his duties. For example, the truth in making
reports to leaders. He did not give a fictitious report so that he received praise from the
leadership. The six great ideas or ethical principles are the basic prerequisites for the
development of ethical values or codes of ethics in human relations, people and society, and
so on. In other words, a series of ethics arranged as a rule of law governing the way of life
and life of people, society, organizations, institutions, and so on must guarantee the creation
of beauty, kindness, justice, freedom and truth for everyone.

In accordance with six ethical principles, secular ethical principles are closely related to
various things that support the realization of secretary performance that have values and norms
of goodness, equality, beauty, justice, freedom and truth.

WORKING SECRETARY ETHICS


As explained above, ethics is closely related to the values and behavior patterns of each
individual. While attention and sense of the values of the individual are determined by the
historical, cultural, and developmental conditions of the social and environmental conditions in
which the individual grows and develops.
According to Ursula (2003), the professional ethics of the secretary includes the following.
a. Always disciplined in his actions
b. Solidarity and tolerance
c. Empathize with others
d. Open
e. Do not commit disgraceful deeds
f. Become a trouble shooter (problem solving) and not trouble maker (problem maker)
g. Creating an exciting atmosphere

Ursula (2003) also mentions things that must be avoided are:


a. In groups
b. Come too late
c. Often absent
d. Relax or relax
e. Often use office phones for personal gain
f. Deferring work
g. Lick the boss
h. Use working hours for joking
i. Use office facilities for personal gain.

BIBLIOGRAPHY
Ernawati, Ursula. 2003. Complete Secretariat Guidelines . Bogor: Graha Ilmu.
Ernawati, Ursula. 2004. Complete Secretary Guidelines . Yogyakarta: Graha Ilmu.
Hartiti Hendarto, MG and Tulus haryono, FX 2002. Become Professional Secretaries .
Jakarta: PPM Management Institute and PPM Publisher.
Indonesian Secretary Association. 2015. Secretary's Duties and Responsibilities.
http://www.organ-isi.tk/2015/09/tugas-dan-tanggung-anggap-sekretaris.html . [May 5, 2016]
Keraf, Sonny. 1998. Business Ethics, Demands and Relevance . New edition. Jakarta:
Kanisius Publisher.
Nuraeni, Nani. 2008. Guide to becoming a professional secretary . Jakarta: Vision .
Saiman. 2002. Management Secretary . Jakarta: Ghallia Indonesia .

Electronic copy available at: https://ssrn.com/abstract=3312674


Sedarmayanti. 1997. Secretary's Task and Development . Bandung: Mandar Forward.
Sutarto. 1992. Secretary and Governance . Yogyakarta: Gajah Mada University.
Sutiyoso. 1979. Adept Secretary . Jakarta: Mutiara.
The Liang Gie. 1987. Administrative Encyclopedia . Jakarta: Ghalia Indonesia.
Wursanto, Ig. Drs. 1987. Office Communication Ethics . Yogyakarta: Khanesius.
Yatimah, Dorotul. 2009. Modern Secretariat and Office Administration. Bandung: CV.
Loyal Library.
Bangun, Yakobus and Asri, Marselinus, Ethical Decision Making in Public Accounting
Firm (June 26, 2017). Available at SSRN: https://ssrn.com/abstract=2992936 or
http://dx.doi.org/10.2139/ssrn.2992936
.

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