About the Journal

About 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.

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, Jawa Timur 60296
Telephone  : +62 31 5992985
Email  : tiar@perbanas.ac.id

 

Announcements

Call for Paper

2025-08-09

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.

Read more about Call for Paper

Current Issue

Vol. 15 No. 2 (2025): July - December 2025
Vol 15 No 2 (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.

Published: 2026-01-26

Articles

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About 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..

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