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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Naufal Adiwidya Ramawi
Universitas Sriwijaya
Economics, Econometrics & Finance

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The Cost-Quality Paradox: Tinjauan Literatur Sistematis atas Peran Quality Cost dalam Strategic Positioning Perusahaan) Yolanda Ramadhona; Muhammad Al Ghazali; Naufal Adiwidya Ramawi; Thomas Alvando Winarto; Rela Sari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

In an increasingly dynamic business environment, companies are frequently confronted with a dilemma between reducing operational costs and improving product or service quality, a tension widely recognized as the cost-quality paradox. This study aims to examine the role of Total Quality Management (TQM) and Cost of Quality (CoQ) management as critical instruments in strengthening companies strategic positioning, while deconstructing the assumptions underlying Trade-Off Theory. Employing a Systematic Literature Review (SLR) through qualitative thematic analysis of 15 selected studies published between 2020 and 2026, this research synthesizes empirical and conceptual evidence on how strategic investment in prevention costs and continuous improvement mechanisms can minimize failure costs and eliminate hidden quality costs. The findings reveal that the cost-quality paradox is not a universal economic law, but a capability-conditional phenomenon that dissolves when organizations possess mature CoQ measurement systems, long-term managerial orientation, and cross-functional integration capabilities. The integration of CoQ with TQM principles, supported by Industry 4.0 technologies, enables companies to simultaneously achieve cost efficiency and quality differentiation through defect elimination and learning effect mechanisms. Strategic CoQ optimization serves as the foundation for companies to attain market differentiation, sustain customer satisfaction, and secure long-term competitive advantage.
Automation Bias and Professional Skepticism in AI-Assisted Auditing: A Systematic Literature Review Annisa Rizkyta Yulie; Naufal Adiwidya Ramawi; Alya Zalfa Adelinia; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4435

Abstract

This study aims to analyze the relationship between automation bias and professional skepticism in the context of AI-assisted auditing using a Systematic Literature Review (SLR) approach. The rapid development of Artificial Intelligence (AI) has significantly transformed auditing practices by enhancing efficiency and data analysis capabilities. However, the adoption of AI also introduces risks, particularly the tendency of auditors to overly rely on system-generated outputs (automation bias), which may reduce their level of professional skepticism. This study applies the PRISMA-guided SLR method to review articles published between 2021 and 2026 from various scientific databases. The findings indicate that while AI improves audit quality and efficiency, it also affects auditors’ cognitive behavior, especially in decision-making processes. Automation bias arises due to high trust in AI systems, limited understanding of algorithms, and pressure for efficiency. In this context, professional skepticism plays a crucial role as a control mechanism to mitigate bias and maintain audit quality. This study concludes that a balance between technological utilization and the application of professional skepticism, along with stronger governance and technological literacy, is essential to ensure the optimal use of AI in auditing.
Co-Authors Alya Zalfa Adelinia Annisa Rizkyta Yulie Muhammad Al Ghazali Mukhtaruddin Mukhtaruddin Relasari, Relasari Thomas Alvando Winarto Yolanda Ramadhona