The Indonesian Accounting Review (TIAR) is published by the Center for Research and Community Service of the Hayam Wuruk Perbanas University. This journal has received accreditation from the Indonesian Ministry of Higher Education with a Sinta 2 designation.

 Aims and Scope

Accounting extends beyond numerical analysis to encompass the dimensions of power, culture, and politics, particularly within Indonesia's diverse societal landscape. The Indonesian Accounting Review (TIAR) delves into these social and political aspects to enhance accounting relevance in the country. Here, accounting serves as a framework for understanding resource management, trust building, and power dynamics, where each numerical figure carries broader societal, political, and cultural narratives. Rather than being viewed solely as technical data, accounting in Indonesia is recognized as a social practice that both shapes and is influenced by local communities.

To address these complexities, TIAR examines a range of disciplines—including financial accounting, management accounting, auditing, accounting information systems and technology, behavioral accounting, corporate governance, accounting ethics, tax accounting, public sector accounting, and social accounting—through multiple perspectives. The journal welcomes diverse research methodologies, such as quantitative surveys, case studies, interviews, discourse and content analysis, archival research, conceptual thinking, and experimental methods. This multidisciplinary approach ensures a comprehensive exploration of how accounting interacts with and impacts Indonesian society.

History 

Initially, TIAR was a journal published in the Indonesian language. Volume 1, Issue 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 intended for internal distribution among lecturers and accounting students. As the publication evolved, beginning with Volume 3, Issue 1 in 2013, and to reach a broader, more global audience, the TIAR journal commenced publishing in English. With increasing interest in its publications, TIAR gradually gained recognition within the Indonesian accounting community. Notably, after receiving an accreditation rating of Sinta 2 from the Directorate of Higher Education of Indonesia, which further strengthened its reputation as an Indonesian accounting journal, TIAR established policies and adopted an editorial focus on publishing scientific articles concerning Indonesian accounting.

Accounting in the Indonesian Way

TIAR has launched a strategic initiative to reinforce its position as a leading Indonesian accounting journal by emphasizing scholarly articles that underscore accounting practices unique to Indonesia. This policy highlights the journal’s commitment to advancing and disseminating accounting knowledge specifically tailored to the local context. By prioritizing research related to Indonesia’s business environment, regulations, and accounting practices, TIAR offers a platform to examine issues that are particularly pertinent to the nation. The focus on "accounting the Indonesian way" signifies a profound acknowledgment of the necessity to adapt accounting principles to meet the specific requirements and subtleties of Indonesia’s economy.

Through this approach, TIAR facilitates discussions on critical topics, such as the integration of international accounting standards in Indonesia, the influence of local financial regulations on accounting methodologies, and case studies addressing the challenges faced by Indonesian companies in adopting accounting systems. As a result, TIAR enriches global accounting scholarship and ensures that accounting research remains practical and valuable for Indonesian stakeholders, bridging the gap between international standards and local implementation.

Indonesia demonstrates remarkable diversity in language, culture, and customs throughout the archipelago. The country is home to over 700 languages and 1,300 ethnic groups, each uniquely contributing to the sociocultural structures within their communities. This diversity presents valuable opportunities for further research. Furthermore, accounting extends beyond numerical analysis to encompass dimensions such as power, culture, and politics. A comprehensive understanding of accounting in the Indonesian context represents a compelling avenue for academic inquiry. Considering the extensive heterogeneity of the nation, accounting must transcend technical aspects to function as a framework for resource management, trust development, and power dynamics analysis. Each numerical figure encapsulates a narrative rich in social, political, and cultural significance.

In Indonesia, it is essential to regard accounting not solely as numerical data but as a social practice that both influences and is influenced by the local community. 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 warrant examination from various perspectives.

Distinctive Features

• Focusing on the science and practice of accounting within the context of Indonesia's economic, social, and cultural landscape.
• Integrating global accounting practices by adapting to local Indonesian cultural, social, and political contexts,
• Enriching the discipline of accounting by bringing Indonesian contextual narratives to the international stage

These themes demonstrate TIAR’s dedication to promoting research encompassing both the technical and cultural aspects of accounting in Indonesia.

Consistency in Publication Ethics and Reviewer Reputation

The quality of the editorial process and peer-review system also influences academic perceptions of the credibility of articles. The TIAR editorial board emphasizes methodological rigor and employs a blind review process to ensure the scientific validity of publications.

Quality Aspects of TIAR Articles

Originality and Topic Relevance. Most TIAR articles address current issues such as ESG, audit governance, green accounting, and financial report sustainability, which align with global accounting research trends and domestic needs.

The research methodology demonstrated is robust. TIAR articles consistently utilize quantitative techniques such as panel regression, structural equation modeling (SEM), secondary data analysis derived from the Indonesia Stock Exchange (BEI), and cross-sector empirical validation. The published works conform to international research standards, especially in the domains of auditing, IFRS adoption, and corporate governance.

Theoretical and Practical Contributions. TIAR publications often expand accounting theories (e.g., agency, stakeholder, and legitimacy) to examine local phenomena while offering practical recommendations for implementing financial reporting standards in Indonesia.

Collaboration and International Exposure. The trend of international collaboration in TIAR continues to grow, enhancing the quality, methodology, and cross-publication citation opportunities across regions.

Format and Accessibility. TIAR articles typically include English abstracts, DOIs, international-standard references, and open-access availability, strengthening their visibility and academic recognition.

SINTA Evaluation and Other Benchmarks

TIAR’s h-index of TIAR stands at 32, with an i10-index of 100, indicating high citation rates and consistent quality over the past five years.

The number of citations per article and citation trends continue to grow, even without full Scopus indexing, reflecting the academic community’s trust in the quality of the journal.

Overall, TIAR’s research articles are considered high-quality and competitive with other national accounting journals, particularly because of their topic relevance, methodological strength, and theoretical/practical contributions to Indonesian accounting.

Analyze citation growth patterns for The Indonesian Accounting Review

Based on official data from the Science and Technology Index portal in 2025, The Indonesian Accounting Review (TIAR) has a high citation impact in both national and international academic circles. As of October 2025, there are over 3,452 Google Scholar citations for articles published in TIAR, with an h-index of 32 and an i10-index of 100.

The citation growth pattern for The Indonesian Accounting Review (TIAR) has demonstrated a substantial and consistent increase over recent years. As of 2025, TIAR has accrued 3,452 citations on Google Scholar, an increase of 2,922 since 2020. This trend reflects a steady rise in citation activity and scholarly impact, with the h-index increasing from 31 (since 2020) to 32, indicating a broadening influence in the academic community.​

Citation Growth Details

• Total citations: 3,452 (as of 2025)​
• Citations since 2020: 2,922​
• h-index: 32 overall, 31 since 2020​
• i10-index: 100 overall, 90 since 2020​

The majority of the journal's citation growth has occurred in the last five years, with roughly 85% of all citations originating since 2020.​ The h-index and i10-index increases mirror this positive trend, reinforcing the journal's enhanced relevance and scholarly reach.​

This citation trajectory demonstrates that TIAR’s visibility, relevance, and scholarly engagement have sharply accelerated in the most recent half-decade.

 

We invite you to participate by contributing your research findings for publication in The Indonesian Accounting Review (TIAR) journal to provide insights and further advance 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, and experimental methods.

Submit your research article now.