Volume 16, Issue 2 (2026) of this journal presents a diverse range of research articles exploring critical themes such as economic resilience, corporate governance, and sustainable development in Southeast Asia and emerging markets. The issue includes empirical studies and theoretical analyses on fiscal capacity, public service quality, and community welfare, emphasizing the role of institutional effectiveness in improving quality of life. It also examines the impact of ESG disclosure and gender diversity on corporate boards on firm value in Asian industries, explores culinary tourism rooted in local wisdom as a driver of community income, reviews financial sustainability of SMEs in emerging markets, and analyzes fraudulent financial reporting in ASEAN Islamic banks using the *fraud hexagon* framework. Overall, this edition reflects the journal’s commitment to fostering interdisciplinary dialogue to address economic and business challenges.
Announcements
Upgrade to OJS Ver 3.5
TIAR is presently executing a system upgrade of OJS to version 3.5, which entails modifications to the interface and the manuscript management workflow for authors; the subsequent instructions are provided for authors using OJS 3.5 to facilitate the submission and management of articles.
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TIAR Applying for SCOPUS Indexing`
The Indonesian Accounting Review (TIAR) Journal applying for SCOPUS Indexing. TIAR is currently in the process of registering with Scopus for evaluation. This step is crucial to ensure that TIAR adheres to strict quality standards, aiming to enrich its content by showcasing Indonesian-style accounting on a global stage. We view this evaluation as an opportunity to enhance the quality of our journal, and we sincerely hope for your support in this endeavor.
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Call for Paper
Islamic Accounting and Finance in Indonesia
This journal invites scholars to delve into the intersection of Islamic accounting and finance—a domain where Indonesia plays a pivotal role as home to the world’s largest Muslim population. Submissions are encouraged to explore how Islamic financial principles are being integrated into modern accounting frameworks, particularly in the context of digital transformation and institutional change.
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Articles
About the Journal
The Indonesian Accounting Review: Advancing Accounting Knowledge through Indonesian and Emerging Economy Perspectives.
TIAR has embarked on a strategic journey to become a leading Indonesian accounting journal by highlighting scholarly articles that shed light on accounting practices unique to Indonesia. This strategy emphasizes the journal’s commitment to enriching and disseminating accounting knowledge specifically adapted to the local context.
By focusing on research related to Indonesia’s business environment, regulations, and accounting practices, TIAR offers a platform to examine issues of significant national relevance. The focus on "accounting the Indonesian way" explicitly acknowledges that accounting principles must be customized to meet the specific demands and complexities of Indonesia’s economy.
Journal Info
| Journal title | The Indonesian Accounting Review |
| Initial | TIAR |
| Prefix DOI | 10.14414 |
| Online ISSN | 2302-822X |
| Printed ISSN | 2086-3802 |
| Editor In Chief | Sasongko Budisusetyo |
| Publisher | Research Center and Community Services (PPPM) |
| Organizer | Universitas Hayam Wuruk "Perbanas" Surabaya |
| Frequency | Biannually (January-June), and (July-December) |
| First publication | 2011 |
| Editorial address | Jl. Wonorejo No.16, Wonorejo, Kec. Rungkut, Surabaya, East Java, Indonesia 60296 |
| Telephone | +62 8156535086 |
| tiar@perbanas.ac.id |
Featured Articles
- Semar's Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant
- Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song
- Interpretation of the traditional proverb "jer basuki mawa beya" on abnormal audit fees in the context of improving audit quality
- Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people
- Accounting Ethics in Financial Reporting in The Context of The Metaphor of "Lawang Sewu" (thousands of doors, thousands of information, thousands of interests)
Forthcoming Articles
The upcoming edition of The Indonesian Accounting Review will feature a selection of accepted articles scheduled for publication in the next issue. The articles have not yet been assigned a volume or issue number, and their DOIs are also not yet registered with Crossref.
