The Indonesian Accounting Review

  • The Indonesian Accounting Review serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting with the perspective both nationally and globally, by facilitating the production and dissemination of academic research throughout the world. 

  • The Indonesian Accounting Review (TIAR) hopes to provide an interesting accounting journal for researchers, academics, practitioners, policy makers and post-graduate students, to share knowledge, exchange ideas and establish academic relationships.
    This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession.

  • The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, it is open to all approaches to research, including but not limited to analytical, archival, case study, conceptual, experimental, and survey methods

  • Contributors are invited in the areas including (but not limited to):
    1. Financial Accounting 
    2. Management Accounting
    3. Auditing 
    4. Accounting Information System & Technology
    5. Behavioral Accounting
    6. Corporate Governance
    7. Accounting Ethics
    8. Tax Accounting
    9. Public Sector Accounting 
    10. Social Accounting

  • The Indonesian Accounting Review has been in collaboration with IAI KAPd. TIAR has been accredited by the Directorate of Higher Education (Dikti), Jakarta, based on the accreditation No:  23/E/KPT/2019, with the accreditation status Sinta 2, by ARJUNA via Menristekdikti in August 8, 2019. It was  formerly issued  twice a year, in (January-June), and (July-December). This journal is published by The Research and Community Services at STIE Perbanas Surabaya, a college of business and banking, under the guidance of East Java Indonesia National Bank Association Foundation. The Indonesian Accounting Review (TIAR), with registered number ISSN: 2086-3802, ISSN (online): 2302-822X have been indexed in:


In Collaboration

MOU IAI KAPD


MOU ALJEBI


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Vol 11, No 2 (2021): July - December 2021

Table of Contents

Articles

Yulian Belinda Belinda
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115-126
Saikou Conteh, Hamidah Hamidah
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127-141
Imam Wahyudi
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143-155
Nella Yantiana, Ricky Ricky, Elok Heniwati
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157-169
Muhammad Rifky Santoso
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171-185
Debi Setyawati, Erina Sudaryati
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187-195
Lutfiana Pratiwi, Bunga Maharani, Yosefa Sayekti
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197-207
Rezza Arlinda Sarwendhi
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209-219
Dewi Prastiwi, I Made Narsa, Erlina Diamastuti
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221-234
Azizah Defi Indriani, Pujiono Pujiono
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235-243