Vol. 16 No. 1 (2026): Volume 16 No 1 2026
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.

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, Lampung, Indonesia)
Fajar Gustiawaty Dewi (Universitas Lampung, Lampung, Indonesia)
Khairudin Khairudin (Universitas Bandar Lampung, Lampung, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5566 Page: 1-14 Views: 256

How Environmental Cost Accounting Can Transform Hospital Medical Waste Policies

Rigel Nurul Fathah (Universitas Aisyiyah Yogyakarta, Yogyakarta, Indonesia)
Teti Anggita Safitri (Universitas Aisyiyah Yogyakarta, Yogyakarta, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5597 Page: 15-30 Views: 243

Business Ethics, Internal Control, and Cybersecurity in Foreign Exchange Transactions: Empirical Evidence from Indonesia

Misni Erwati (Universitas Jambi, Jambi, Indonesia)
Ratih Kusumastuti (Universitas Jambi, Jambi, Indonesia)
Rahayu (Universitas Jambi, Jambi, Indonesia)
Lutfi (Universitas Jambi, Jambi, Indonesia)
Derist Touriano (Universitas Adiwangsa Jambi, Jambi, Indonesia)
Afriantoni (Universitas Graha Karya Muara Bulian, Jambi, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5604 Page: 31-42 Views: 213

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, Surabaya, Indonesia)
Han Tantri Hardini (Surabaya State University, Surabaya, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5596 Page: 43-62 Views: 246

The Effect of Cloud-Based Accounting System Implementation on Real-Time Financial Reporting Quality: Evidence from Indonesian Firms

Dewi Masitah (Mataram University, Mataram, Indonesia)
Siti Aisyah Hidayati (Mataram University, Mataram, Indonesia)
Ayudia Sokarina (Mataram University, Mataram, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5588 Page: 63-74 Views: 263

Exploring the Role of Internal Control Effectiveness, Information Asymmetry, and Individual Morality in Accounting Fraud: Insights from the Public Sector

Riky Sai Maruli (Universitas Advent Indonesia, Bandung, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5606 Page: 75-94 Views: 121

Strengthening Public Financial Integrity Through Internal Control and Internal Audit Strategies

Yuspico Cornelis (Ambon State Polytechnic, Ambon, Indonesia)
Victor Cornelis (Ambon State Polytechnic , Ambon, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5645 Page: 95-105 Views: 134

Evaluating Earnings Management Through Kantian Deontological Ethics: A Moral Perspective on Financial Reporting Integrity

Eny Maryanti (Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5576 Page: 106-116 Views: 61

Financial Control Strategies Based on Maritime Culture among theTorosiaje Community in Indonesia: A Mental Accounting Perspective

Tri Handayani Amaliah (Faculty of Economics and Business, Universitas Negeri Gorontalo, Indonesia)
Nilawaty Yusuf (Faculty of Economics and Business, Universitas Negeri Gorontalo, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5682 Page: 117-129 Views: 36

Whistleblowing in a Bureaucratic-Heavy Organization Does it work?

Ach Maulidi (Department of Accounting, University of Surabaya, Surabaya, East Java, Indonesia)
PDF DOI: https://doi.org/10.14414/tiar.v16i1.5594 Page: 130-147 Views: 46
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