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Kisma Dian
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Economics, Econometrics & Finance

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Transfer Intergovernmental dan Disiplin Fiskal Pemerintah Daerah: Tinjauan Sistematis Moral Hazard dalam Sistem Desentralisasi Fiskal Kisma Dian; Rina Tjandra Kirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Fiscal decentralization grants regional governments broader authority in managing regional finances and development. However, the large allocation of intergovernmental transfers from the central government often creates fiscal dependency, potentially weakening disciplined regional financial management. This situation raises indications of moral hazard, where regional governments tend to be less than optimal in generating Regional Original Revenue (PAD) and increasing the efficiency of public spending. This study used a Systematic Literature Review (SLR) approach, referring to the PRISMA 2020 guidelines, to synthesize various empirical findings related to the relationship between fiscal transfers and regional government fiscal behavior. The results of the literature synthesis indicate that the dominance of transfer funds contributes to low fiscal independence, increased budget dependency, and weak incentives to increase regional revenue capacity. Therefore, a more performance-based and accountability-based transfer policy design is needed to strengthen fiscal discipline and promote sustainable regional financial management within a fiscal decentralization framework.
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

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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.
Co-Authors Mukhtaruddin Mukhtaruddin PUTRI RIZKIYAH Rina Tjandra Kirana Sasha Salsabilah Talita Adelia Zahira