Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan Dan Perpajakan
Sasha Salsabilah
Universitas Sriwijaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Paradoks Komitmen dalam TQM: Eksplorasi Hubungan antara Psychological Ownership dan Zero Defect Kisma Dian; Putri Rizkiyah; Talita Adelia Zahira; Sasha Salsabilah; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In global business dynamics, the integration of quality management systems and organizational behavior plays a key role in sustaining quality standards. The relationship between Psychological Ownership and the zero-defect principle in Total Quality Management (TQM) highlights the importance of individual psychological factors beyond technical procedures. This phenomenon reflects a “commitment paradox,” where strict structural controls and standardized processes are required to minimize errors, yet success largely depends on employees’ intrinsic motivation and sense of ownership. Literature synthesis indicates that individuals with strong Psychological Ownership demonstrate greater responsibility and proactively prevent errors. Integrating organizational behavior with quality management perspectives suggests that aligning TQM structures with Psychological Ownership can strengthen sustainable quality performance and organizational competitiveness.
Masa Depan Auditing di Tengah Revolusi AI dan Blockchain: Peluang, Kendala, dan Agenda Riset Strategis Sasha Salsabilah; Rina Tjandrakirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The revolution of Artificial Intelligence (AI) and Blockchain has triggered a fundamental transformation in the auditing profession. This research aims to map current literature regarding the integration of these two technologies to identify opportunities, constraints, and strategic research agendas for the future. Employing a systematic literature review of 31 scientific articles from 2020-2026, this study finds that the synergy between AI and Blockchain offers significant opportunities to enhance audit quality through real-time monitoring, automation of procedures, and strengthening the integrity of digital evidence. However, implementation faces substantial hurdles, including high infrastructure costs, emerging cybersecurity risks, and ethical challenges concerning algorithmic transparency. Through the lens of Signaling Theory and Legitimacy Theory, this research explains how the adoption of advanced technology functions as a positive signal of financial information quality and a firm's effort to maintain operational legitimacy in the eyes of stakeholders within the digital ecosystem. These findings formulate a strategic research agenda focusing on developing ethical AI governance frameworks and standardized blockchain-based auditing. This study provides theoretical and practical contributions for regulators and practitioners in navigating the transition toward an integrated digital audit era.
Transformasi Kualitas Audit Melalui Teknologi Disrupsi: Sintesis Literatur Sistematis atas Peran Kompetensi Auditor dan Blockchain Kiky Anggrita; ⁠Naqiyyah Ghina; Sasha Salsabilah; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The transformation of audit quality in the era of technological disruption currently centers on the integration of blockchain and the pivotal role of auditor competency as a primary instrument to reduce agency costs. This study aims to map the opportunities, constraints, and strategic research agendas for the future of the auditing profession through a Systematic Literature Review (SLR) of 22 reputable scientific articles published between 2021 and 2026. Utilizing the lens of Agency Theory, the findings reveal a fundamental paradigm shift from conventional sample-based testing toward real-time data population examination. Leveraging blockchain through smart contracts significantly enhances the transparency and integrity of audit evidence, effectively mitigating information asymmetry between managers (agents) and shareholders (principals). However, the success of this monitoring mechanism is highly dependent on the technical capabilities of auditors in navigating big data governance and cybersecurity; inadequate competency may instead widen the gap in oversight failure. A key finding of this study emphasizes that while Artificial Intelligence (AI) improves the efficiency of routine tasks, professional skepticism remains the final safeguard in complex decision-making to protect the interests of capital owners. Practically, this synthesis serves as a strategic reference for regulators and public accounting firms to redesign auditing standards and training curricula to ensure a synergy between digital systems and the auditor's fiduciary responsibilities.
Smart Business Decisions with Differential Costs: A Case Study of Fried Rice and Tempeh MSMEs in Special Orders Sasha Salsabilah; Talita Adelia Zahira; Dakeysha Yaspica; Emylia Yuniarti
Formosa Journal of Multidisciplinary Research Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i5.181

Abstract

This study aims to analyze the application of differential cost analysis in managerial decision-making processes, particularly in evaluating special orders for Micro, Small, and Medium Enterprises (MSMEs). Using a comparative approach to two MSME case studies Nasi Goreng Kembar Naknik and Tempe Pak Kasmudi this research reveals how differences in cost structures and production capacities influence business decisions. The results show that differential cost analysis provides a strong basis for MSMEs to determine the feasibility of special orders by considering relevant additional revenues and costs. Both case studies demonstrate that special orders can increase profitability without requiring additional production capacity, provided decisions are based on positive contribution margins. This study emphasizes the importance of understanding relevant costs to support the efficiency, sustainability, and growth of MSMEs.
Co-Authors Dakeysha Yaspica Emylia Yuniarti Kiky Anggrita Kisma Dian Mukhtaruddin Mukhtaruddin Putri Rizkiyah Rina Tjandra Kirana DP Talita Adelia Zahira Tjandrakirana, Rina ⁠Naqiyyah Ghina