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. 14 No. 1 (2026): September: 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: 2026-09-30

Redefining business sustainability maturity model for micro, small, medium enterprises

Yumniati Agustina, Juniati Gunawan, Titik Aryati, Ying Chieh Liu, Widyat Nurcahyo

27-41

Board diversity and sustainability performance in Indonesia firms

Rani Raharjanti, Ahmad Wafa Mansur, Mardinawati Mardinawati, Sarana Sarana, Ulfah Hidayati

64-73

Environmental disclosure moderates corporate performance and market perceptions

Meilani Intan Pertiwi, Wijang Sakitri, Siti Noor Aini Hidayah, Fafurida Fafurida, Annis Nurfitriana

13-26

102-109

Digital accounting-based MSME governance to increase transparency and access to financing

Edisah Putra Nainggolan, Wan Sallha Yusoff, Suriani Binti Sukri

74-90

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