The Indonesian Accounting Review









July - December 2025

Volume 15 Number 2 presents a variety of themes, including bio accounting, smart environment, and religious attitudes in facing the COVID-19 pandemic. We extend our heartfelt thanks to all authors who have contributed with their high-quality articles. Without your support and participation, this publication would not have been possible. We also thank the reviewers who have provided valuable feedback and suggestions to improve the quality of the published articles. We hope this publication can be a source of inspiration and knowledge for readers. We also apologize for the technical disruptions in website management that caused this volume to be delayed.

Announcements

TIAR: Scopus Evaluation Step

The Indonesian Accounting Review (TIAR) Journal 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. Additionally, this evaluation allows us, as editors and researchers, to receive valuable feedback. This feedback is instrumental in helping TIAR maintain high-quality journals, understand the reasons behind the acceptance or rejection of research article titles, and make the publication process more transparent. 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

We invite you to participate by contributing your research findings for publication in The Indonesian Accounting Review (TIAR) journal, to provide insights and further the advancement of accounting practices in Indonesia. TIAR explores these topics by accepting a wide range of research methodologies, including quantitative surveys, case studies, interviews, discourse and content analysis, archives, conceptual thinking, experimental methods, and more.


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Article Processing Charge

Authors are not charged any fees at the time of article submission. Fees are only applicable once the article is accepted for publication. The publication and proof correction fees only apply to accepted manuscripts that will be published.


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Vol. 15 No. 2 (2025) JOURNAL ARCHIVES AUTHOR GUIDELINE ARTICLE SUBMISSION

Articles

Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions
Achmad Hasan Hafidzi (Universitas Muhammadiyah Jember)
Elok Sri Utami (University of Jember)
Hadi Paramu (University of Jember)
Ibna Kamilia Fiel Afroh (University of Muhammadiyah Jember)
Norita Citra Yuliarti (University of Muhammadiyah Jember)
PDF • DOI: 10.14414/tiar.v15i2.5205 • Page: 125-138 • Views : 422
Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review
Amalia Siti Khodijah (Universitas Cipasung Tasikmalaya)
Neni Meidawati (Universitas Islam Indonesia)
Ataina Hudayati (Universitas Islam Indonesia)
Sri Sudiarti (Universitas Cipasung Tasikmalaya)
PDF • DOI: 10.14414/tiar.v15i2.5202 • Page: 139-158 • Views : 330
The Mediation Effect on the Relationship Between Political Connections and Firm Value: Empirical Evidence from the Financial Industry in Indonesia
Khristina Yunita (Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia)
Mustaruddin Saleh (Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia)
Wendy (Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia)
PDF • DOI: 10.14414/tiar.v15i2.5320 • Page: 159-170 • Views : 297
The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental
Ade Manggala Hardianto (Universitas Sains Indonesia)
Yuli Novitasari (Universitas Sains Indonesia)
Widianingsih Widyaningsih (Universitas Sains Indonesia)
Mutiara Sherly Amanah (Universitas Sains Indonesia)
PDF • DOI: 10.14414/tiar.v15i2.5485 • Page: 171-190 • Views : 275
Crisis Response Patterns in Indonesian Philanthropy: How Religious Obligation Creates Revenue Resilience During the Covid-19 Pandemic
Dedy Hermawan (Universitas Negeri Mataram)
Mohammad Ali Fikri (Universitas Negeri Mataram)
Endar Pituringsih (Universitas Negeri Mataram)
PDF • DOI: 10.14414/tiar.v15i2.5530 • Page: 191-206 • Views : 251
Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit
Khairunnisa (Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,)
Dyah Setyaningrum (Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,)
PDF • DOI: 10.14414/tiar.v15i2.5441 • Page: 207-224 • Views : 370
Vol. 15 No. 2 (2025) JOURNAL ARCHIVES AUTHOR GUIDELINE ARTICLE SUBMISSION

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 Utara No.16, Surabaya East Java, Indonesia 60296
Telephone : +62 31 5992985
Email : tiar@perbanas.ac.id

Editor's Choice

About the Journal

The Indonesian Accounting Review (TIAR)l is published by the Center for Research and Community Service of Hayam Wuruk Perbanas University. This journal has been accredited by the Indonesian Ministry of Higher Education with Sinta 2 status.

Aims and Scope

Accounting encompasses more than mere numerical analysis; it also involves dimensions of power, culture, and politics. In this regard, the Indonesian Accounting Review (TIAR) examines the social and political dimensions of accounting to enhance its relevance within Indonesia. Given the country's significant diversity, accounting must transcend technical considerations, serving as a framework for understanding societal resource management, trust-building, and power dynamics. Each numerical figure conveys a narrative imbued with societal, political, and cultural significance. In the Indonesian context, it is imperative to perceive accounting not merely as numerical data but as a social practice that both influences and is influenced by local communities. Consequently, disciplines such as Financial Accounting, Management Accounting, Auditing, Accounting Information Systems and Technology, Behavioral Accounting, Corporate Governance, Accounting Ethics, Tax Accounting, Public Sector Accounting, and Social Accounting in Indonesia necessitate examination from multiple perspectives. The Indonesian Accounting Review explores these topics by accepting various research methodologies, including quantitative surveys, case studies, interviews, discourse and content analysis, archives, case studies, conceptual thinking, experimental methods, and others. More..

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Sinta Accredited
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