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.The Indonesian Accounting Review (TIAR), with registered number ISSN: 2086-3802, ISSN (online): 2302-822X have been indexed in:


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Vol 11, No 1 (2021): January - June 2021

Table of Contents

Front matter
 
Front matter

Articles

Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR)
Devica Pratiwi
PDF
1-8
Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector
Ita Salsalina Lingga
PDF
9-19
Beware of the existence of a big bath with asset impairment after pandemic covid-19!
Alwan Sri Kustono, Aisa Tri Agustini, Scherrgyo Agung Rhyo Dermawan
PDF
21-31
Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic
Yeney Widya Prihatiningtias, Maudina Rahma Wardhani
PDF
33-46
Does economic growth moderate the effect of fundamental values on the stock return of Indonesian infrastructure companies?
Dody Hapsoro, Al-iefan Kharismawan Syahriar
PDF
47-59
The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management
Ni Ketut Rasmini, Putu Sri Harta Mimba
PDF
61-75
Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality
Denari Dhahana Edtiyarsih, Erina Sudaryati, Sasongko Budisusetyo
PDF
77-81
Political connections: a literature review approach
Fajar Kristanto Gautama Putra, Iman Harymawan
PDF
83-92
The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return
Sugiyanto Sugiyanto, Fitri Dwi Febrianti
PDF
93-103
The effect of religiosity and moderation of morality on fraud prevention in the management of village funds
Nur Hayati, Ikklimatus Amalia
PDF
105-114
Back matter
 
Back matter