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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Talita Adelia Zahira
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Economics, Econometrics & Finance

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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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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.
Dinamika Koneksi Politik dan Keberagaman Gender TMT dalam Memengaruhi Transparansi Pelaporan Keuangan Talita Adelia Zahira; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Financial reporting transparency is a crucial element for economic decision-making, yet its integrity is often influenced by internal governance structures and the external political environment. This study aims to examine and summarize scientific findings regarding the influence of gender diversity in Top Management Teams (TMT) and political connections on financial reporting transparency. Using the Systematic Literature Review (SLR) method, this research analyzes 18 scientific articles published between 2020 and 2026. The review results indicate that gender diversity consistently has a positive impact on the quality of corporate information through improved accrual quality, disclosure of Environmental, Social, and Governance (ESG) performance, and the prevention of fraudulent activities. Conversely, political connections act as a "double-edged sword"; on one hand, they tend to decrease transparency related to tax and earnings management due to agency problems, but on the other hand, they can drive the quality of sustainability reports to maintain public legitimacy, particularly in the context of the Indonesian market. These findings also reveal that excessive political influence potentially weakens the positive impact of gender diversity. This research recommends the need to strengthen female representation on boards and implement stricter auditing mechanisms for politically connected firms.
Co-Authors Kisma Dian Mukhtaruddin Mukhtaruddin PUTRI RIZKIYAH Sasha Salsabilah