Vol. 16 No. 1 (2026): January - June 2026
January - June 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: 10.14414/tiar.v16i1.5566 • Page: 1-14 • Views: 638
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: 10.14414/tiar.v16i1.5597 • Page: 15-30 • Views: 507
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: 10.14414/tiar.v16i1.5604 • Page: 31-42 • Views: 457
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: 10.14414/tiar.v16i1.5596 • Page: 43-62 • Views: 644
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: 10.14414/tiar.v16i1.5588 • Page: 63-74 • Views: 637
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: 10.14414/tiar.v16i1.5606 • Page: 75-94 • Views: 372
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: 10.14414/tiar.v16i1.5645 • Page: 95-105 • Views: 458
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: 10.14414/tiar.v16i1.5576 • Page: 106-116 • Views: 327
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: 10.14414/tiar.v16i1.5682 • Page: 117-129 • Views: 230
Whistleblowing in a Bureaucratic-Heavy Organization Does it work?
Ach Maulidi (Department of Accounting, University of Surabaya, Surabaya, East Java, Indonesia)
PDF • DOI: 10.14414/tiar.v16i1.5594 • Page: 130-147 • Views: 244
Slider 9 gambar (bolak balik autoplay)