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

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Greenwashing: Strategi Bisnis yang Adaptif atau Praktik yang Merugikan Pemangku Kepentingan? Naufal Adiwidya Ramawi; Mukhtaruddin , Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Sustainability reporting is an integral part of modern accounting practices aimed at enhancing corporate transparency and accountability regarding economic, social, and environmental impacts. In practice, greenwashing is often perceived as an adaptive business strategy in response to legitimacy pressures and stakeholder demands. This study aims to examine greenwashing practices in sustainability reporting and to assess their ethical implications from the perspective of accounting ethics. The research employs a qualitative literature review method by analyzing relevant national and international academic journal articles. The findings indicate that legitimacy pressures, agency conflicts of interest, and stakeholder demands encourage companies to engage in symbolic and selective sustainability disclosures. Although such practices may be viewed as a form of strategic adaptation, they contradict the principles of honesty, integrity, and accountability in accounting ethics and have the potential to mislead and harm stakeholders. This article emphasizes the need to strengthen accounting ethics and verification mechanisms to ensure transparent and responsible sustainability reporting.
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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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

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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 Mukhtaruddin Mukhtaruddin Rela Sari Thomas Alvando Winarto Yolanda Ramadhona