Current Issue
Volume 16, Issue 2 (2026) of this journal presents a diverse range of research articles exploring critical themes such as economic resilience, corporate governance, and sustainable development in Southeast Asia and emerging markets. The issue includes empirical studies and theoretical analyses on fiscal capacity, public service quality, and community welfare, emphasizing the role of institutional effectiveness in improving quality of life. It also examines the impact of ESG disclosure and gender diversity on corporate boards on firm value in Asian industries, explores culinary tourism rooted in local wisdom as a driver of community income, reviews financial sustainability of SMEs in emerging markets, and analyzes fraudulent financial reporting in ASEAN Islamic banks using the *fraud hexagon* framework. Overall, this edition reflects the journal’s commitment to fostering interdisciplinary dialogue to address economic and business challenges.
Announcements
TIAR Applying for SCOPUS Indexing
The Indonesian Accounting Review (TIAR) Journal applying for SCOPUS Indexing. TIAR 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. 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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Articles
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 |
| : | 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..
