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 AccountingThe 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: 158/E/KPT/2021, 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:
- SINTA
- GARUDA
- DOAJ
- Copernicus
- Indonesian Scientific Journal Database (ISJD)>> Type the keywords "TIAR"
- Google Scholar
- Crossref
- BASE
- Dimensions
- WorldCat
In Collaboration

Vol 12, No 2 (2022): July - December 2022
Table of Contents
Front Matter The Indonesian Accounting Review Vol 12 No 2
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Articles
Mohamed Kais Adel Al Gnbri
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125-134
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Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni
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135-153
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Bayu Hartarto Syafii, Nurul Hasanah Uswati Dewi
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155-168
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Andika Pramukti, Hamzah Ahmad, Nurina Saffanah
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169-178
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Purwanto Wahyudi, Suhartono Suhartono, Andi Muhammad Agung, Andi Wawo
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179-187
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Michelle Soegiharto, Dyna Rachmawati
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189-202
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Leopold Melkiano Triangga Dawu, Susana Purnamasari Baso, Maria Odriana Veronica Moi
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203-211
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Anggraeni Anggraeni, Basuki Basuki, Rahmat Setiawan
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213-221
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Andrie Yuwono, Elia Mustikasari
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223-230
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Novita Novita, Firdatul Jannah
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231-246
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Back Matter The Indonesian Accounting Review Vol 12 No 2
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