The Indonesia Accounting Research Journal embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines.

It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.

Indonesia Accounting Research Journal,  is a Accounting published since 2012  by Institute of Accounting Research and Novation (IARN). Indonesia Accounting Research Journal published 4 times a year (March, June, September, December), Each issue consists of a minimum of 5 articles, the scope of this journal is accounting, finance and cognate disciplines.

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DOI: https://doi.org/10.35335/iacrj

Vol. 13 No. 4 (2026): June: Auditing, Finance, Accounting, Management

The Indonesia Accounting Research Journal embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines.

It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.

Published: 2026-06-30

AI Adoption and accounting efficiency in Indonesia and Malaysia

Rima Sundari, Muhammad Rizal Satria, Mubassiran Mubassiran

307-321

Determinants of earnings persistence in Indonesian food and beverage firms

Juli Ismanto, Effriyanti Effriyanti, Lioni Indrayani

322-331

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