The Indonesian Accounting Review









Volume 16 No 1 2026

This upcoming issue is part of Volume 16, Number 1 of The Indonesian Accounting Review (TIAR) journal, scheduled for publication in the January–June 2026 period. This edition will feature a collection of research articles, literature reviews, and scholarly studies that have undergone a rigorous peer-review process, reflecting the latest contributions in the relevant fields of study. As a periodic publication, this volume is designed to present innovative findings, in-depth analyses, and critical discussions that can drive the advancement of knowledge and professional practice. Readers are expected to gain access to up-to-date insights presented by leading researchers and academics within its pages.

Announcements

TIAR: Scopus Evaluation Step

The Indonesian Accounting Review (TIAR) Journal 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. Additionally, this evaluation allows us, as editors and researchers, to receive valuable feedback. This feedback is instrumental in helping TIAR maintain high-quality journals, understand the reasons behind the acceptance or rejection of research article titles, and make the publication process more transparent. We view this evaluation as an opportunity to enhance the quality of our journal, and we sincerely hope for your support in this endeavor.


More…

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.


More…

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.


More…

Vol. 16 No. 1 (2026) JOURNAL ARCHIVES AUTHOR GUIDELINE ARTICLE SUBMISSION

Articles

The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study
Nedi Hendri (Universitas Muhammadiyah Metro)
Fajar Gustiawaty Dewi (Universitas Lampung)
Khairudin Khairudin (Universitas Bandar Lampung)
PDF • DOI: 10.14414/tiar.v16i1.5566 • Page: 1-14 • Views : 255
How Environmental Cost Accounting Can Transform Hospital Medical Waste Policies
Rigel Nurul Fathah (Universitas Aisyiyah Yogyakarta)
Teti Anggita Safitri (Universitas Aisyiyah Yogyakarta)
PDF • DOI: 10.14414/tiar.v16i1.5597 • Page: 15-30 • Views : 256
Business Ethics, Internal Control, and Cybersecurity in Foreign Exchange Transactions: Empirical Evidence from Indonesia
Misni Erwati (Universitas Jambi)
Ratih Kusumastuti (Universitas Jambi)
Rahayu (Universitas Jambi)
Lutfi (Universitas Jambi)
Derist Touriano (Universitas Adiwangsa Jambi)
Afriantoni (Universitas Graha Karya Muara Bulian Jambi)
PDF • DOI: 10.14414/tiar.v16i1.5604 • Page: 31-42 • Views : 206
Exploring How Financial Literacy and Peer Influence Impact Financial Behavior: Understanding the Role of Locus of Control in Higher Education
Putri Safina Riecka Azzahra (Surabaya State University)
Han Tantri Hardini (Surabaya State University)
PDF • DOI: 10.14414/tiar.v16i1.5596 • Page: 43-62 • Views : 204
Vol. 16 No. 1 (2026) JOURNAL ARCHIVES AUTHOR GUIDELINE ARTICLE SUBMISSION

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
Email : 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..

RDiscovery
Hollies
Sinta Accredited
crossmark
RDiscovery
Hollies
Sinta Accredited
crossmark