Archives
January-June 2025
Vol. 15 No. 1 (2025)Despite encountering several technical challenges with our OJS, we are proud to announce the publication of Volume 15 Number 1 of 2025. This issue addresses several topics that delve into environmental, social, and governance dimensions. Additionally, certain articles investigate research pertaining to business, cooperative initiatives, and fraud within the Indonesian context. A noteworthy feature of this issue is the inclusion of a song "Sluku-sluku Bathok" in the Javanese language, which serves as a source of inspiration for accounting education. This topic has the potential to motivate other researchers to highlight the distinctiveness of Indonesia's cultural diversity and social structure as a foundation for innovative practices in accounting development within the country.
July - December 2024
Vol. 14 No. 2 (2024)This issue of the journal contains articles focusing on various aspects of ethics, finance, and management in the context of business and accounting. The articles cover topics such as professional ethics for accountants. This research uses the approach of the Quran (a holy book of Islam) as the foundation of ethical behavior. Another topic is about detecting financial statement fraud, corruption prevention strategies, the impact of CEO narcissism, organizational culture and corruption, prevention of financial cybercrime, the role of insurance auditors and internal controls, accounting ethics and the quality of financial reports, analysis of accounting technical terms, and the integration of ESG and sustainable accounting. We hope this journal will make a meaningful contribution to academics, practitioners, and stakeholders in the fields of accounting and finance.
January - June 2024
Vol. 14 No. 1 (2024)In this edition, we present various relevant and interesting topics, ranging from accounting research methodology based onthe cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat . Another article is the influence of CEO power on tax reporting, to research on climate change and accounting. We hope that the articles in this edition can provide new insights and meaningful contributions to our readers.
July - December 2023
Vol. 13 No. 2 (2023)In this edition, we present a variety of relevant and interesting topics, ranging from research on the determinants of employee psychological ownership and its impact on sustainable manufacturing performance, to studies on accounting fraud practices in Indonesia.
We also present articles on creating business value based on spirituality and authenticity from the Sustainable Development Goals (SDGs), as well as research on accounting conservatism, religious promotion of gender equality for accountants, and the role of locus of control in moderating the effects of auditor independence and professional skepticism on audit quality.
In addition, we also present articles on corporate social responsibility, softlifting on campus, and internal audit decisions as well as the model of belief adjustment. We hope that these articles can provide insights and inspiration for readers in developing their knowledge and skills in the fields of accounting and business.
January - June 2023
Vol. 13 No. 1 (2023)We are pleased to present the latest edition of our journal, featuring interesting and informative articles. In this edition, we cover a variety of relevant and engaging topics, including a study on the nyogug pendhalungan culture. This culture is unique to Indonesia and is used as a lens to view accounting practices in the country. Other articles include topics on the corporate life cycle, the performance of Islamic banks, green accounting, and much more. We hope that these articles will provide valuable insights and enhance your understanding of the various topics discussed.
July - December 2022
Vol. 12 No. 2 (2022)This edition of our journal presents various articles that explore interesting topics in the fields of accounting, auditing, and finance. The articles cover various aspects such as auditing in the metaverse, the potential for tax non-compliance in Indonesia, the influence of company size and management ownership on audit costs, and the impact of company reputation on corporate social responsibility disclosures. There is a culture in Manggarai that is highlighted as an interesting topic. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called "Sida".
January - June 2022
Vol. 12 No. 1 (2022)This journal issue contains various articles exploring current topics in finance, accounting, and management. There is an article that highlights the character Semar, a popular figure in puppet shadow performance. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This story inspired research on the ethical behavior of accountants. Other articles cover various aspects, from the application of blockchain technology in the capital market to an analysis of the social responsibility of Islamic companies. The journal also presents research on village financial management, management accounting, digital financial reporting, and factors influencing underpricing in initial public offerings (IPOs). With contributions from leading researchers, this journal aims to provide in-depth and relevant insights for academics, practitioners, and stakeholders in accounting in Indonesia.
July - December 2021
Vol. 11 No. 2 (2021)This edition presents ten articles that delve into important issues in accounting, auditing, governance, and sustainability. The first article discusses the impact of foreign institutional ownership and the presence of foreign directors and commissioners on corporate profitability, providing an international perspective on business practices in Indonesia. This is followed by a study on the audit expectation gap in the public sector in Gambia, highlighting accountability challenges in developing countries.
The cultural and social aspects of accounting are showcased through an article on the culture of corruption and the symbolic rationality of accounting information, as well as a study on accounting ethics in financial reporting using the metaphor of Lawang Sewu. Lawang Sewu is a place with many doors (a thousand doors). Interestingly, this is used by researchers to discuss the topic of accounting ethics. Other topics include industry regulation explored in the discussion of the implementation of PSAK 64 to reduce conservatism in the extractive industry, as well as research on matching costs and revenues on royalty expenses.
In the area of sustainability, an article on the determination of carbon emission disclosures by manufacturing companies in Indonesia provides an overview of corporate commitment to the environment. Meanwhile, in the field of budgeting, research on budgetary participation, information asymmetry, and organizational commitment in relation to budgetary slack provides important insights for managerial practices.
Other articles examine tax compliance from the perspective of respectful treatment and institutional image, which is relevant for improving national revenue. As a conclusion, there is research on earnings management practices using the Modified Jones Model in companies within the Kompas 100 index, providing an actual overview of the quality of financial reporting in the Indonesian capital market.
This edition is expected to enrich the knowledge of academics, practitioners, and policymakers in understanding various contemporary accounting issues, both in local and global contexts.
January - June 2021
Vol. 11 No. 1 (2021)This journal contains articles that examine various important topics in the fields of business, accounting, and management. There is an interesting study on a Javanese proverb, "Jer Basuki mawa Beya," which researchers have applied to the world of accounting which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. Other topics discussed include Corporate Social Responsibility (CSR), accounting information systems, the impact of the COVID-19 pandemic, the performance of micro, small, and medium enterprises (UMKM), corporate core values, village fund management, and various other issues. We hope this journal can serve as a useful reference source and make a significant contribution to the development of scientific knowledge and business practices.
July - December 2020
Vol. 10 No. 2 (2020)This journal contains various articles that explore important topics in the fields of accounting, management, and business studies. The articles cover various aspects, particularly in the context of accounting in Indonesia, ranging from auditing practices, corporate social responsibility implementation, capital structure, work motivation, IFRS adoption, government transparency, accountability, accounting control, and whistleblowing. Each article is structured with strong research methods and in-depth analysis, providing significant contributions to the development of theory and practice in their respective fields. This journal is designed to be a reference source for academics, practitioners, and researchers interested in deepening their understanding of current issues in the business and accounting world.
January - June 2020
Vol. 10 No. 1 (2020)July - December 2019
Vol. 9 No. 2 (2019)January - June 2019
Vol. 9 No. 1 (2019)July - December 2018
Vol. 8 No. 2 (2018)January - June 2018
Vol. 8 No. 1 (2018)July - December 2017
Vol. 7 No. 2 (2017)January - June 2017
Vol. 7 No. 1 (2017)July - December 2016
Vol. 6 No. 2 (2016)January - June 2016
Vol. 6 No. 1 (2016)July - December 2015
Vol. 5 No. 2 (2015)January - June 2015
Vol. 5 No. 1 (2015)TIAR - July 2014
Vol. 4 No. 2 (2014)
TIAR - January2014
Vol. 4 No. 1 (2014)
TIAR - July 2013
Vol. 3 No. 2 (2013)
TIAR - January 2013
Vol. 3 No. 1 (2013)
TIAR - July 2012
Vol. 2 No. 2 (2012)
TIAR - January 2012
Vol. 2 No. 1 (2012)TIAR - July 2011
Vol. 1 No. 2 (2011)The Indonesian Accounting Review
TIAR - January 2011
Vol. 1 No. 1 (2011)
