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 is also included in the database: R-Dicovery, Google Scholar, ICI World List Journal, Dimensions, HOLLIES Harvard Library, Crossref, DOAJ, OpenAlex, BASE,  Garuda Portal and has been accredited by the 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.

History 

In the beginning, TIAR was a journal published in Indonesian. Volume 1, number 1 was released in 2011. It was published by the Department of Accounting at Hayam Wuruk Perbanas University (formerly known as STIE Perbanas Surabaya). The initial publication was aimed at internal distribution for lecturers and accounting students. As it developed, starting from volume 3 number 1 in 2013, to reach a broader and more global audience, the TIAR journal began publishing in English. With the growing interest in publication, TIAR started to become known in the accounting community in Indonesia. Especially after receiving an accreditation rating of Sinta 2 from the Directorate of Higher Education of Indonesia, which further solidified its status as an Indonesian accounting journal, TIAR established a policy and chose an editorial focus to publish scientific articles on Indonesian accounting.

Yes, accounting in the Indonesian way. TIAR has taken a strategic step to strengthen its position as a leading accounting journal in Indonesia. By adopting a policy to publish scientific articles focusing on Indonesian accounting, TIAR demonstrates its commitment to the development and dissemination of accounting knowledge relevant to the local context. This approach allows the journal to explore and discuss accounting issues that are unique and specific to Indonesia's business environment, regulations, and accounting practices. TIAR’s decision to prioritize “accounting the Indonesian way” reflects a deep understanding of the importance of adapting accounting principles and practices to the needs and characteristics of the national economy. This may include discussions on the application of international accounting standards in the Indonesian context, analysis of the impact of local financial regulations on accounting practices, or case studies that illustrate unique challenges and solutions in implementing accounting systems in Indonesian companies. Thus, TIAR not only contributes to global accounting literature, but also strengthens the relevance and applicability of accounting research for stakeholders in Indonesia.

Indonesia possesses a rich diversity of languages, cultures, and customs spread across the archipelago. There are more than 700 languages and 1,300 ethnic groups, each shaping distinct socio-cultural structures within their respective communities. This uniqueness presents its own potential for further research. On the other hand, accounting encompasses more than just numerical analysis; it also involves dimensions of power, culture, and politics. Understanding accounting in the Indonesian context is a fascinating area to explore. Given the significant diversity within the country, accounting must go beyond technical considerations and serve as a framework for understanding the management of communal resources, building trust, and the dynamics of power. Every numerical figure conveys a story rich with social, political, and cultural significance.

In the context of Indonesia, it is important to view accounting not merely as numerical data, but as a social practice that both influences and is influenced by the local community. Accounting 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 require examination from various perspectives.

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.

Submit your research articles now.