The Indonesian Journal of Accounting Research

The Indonesian Journal of Accounting Research is published by Ikatan Akuntan Indonesia. By OpenAlex counts of its recent articles, its largest topics are Auditing, Earnings Management, Governance, Corporate Governance and Financial Management and Corporate Finance and Governance, together about 38.1% of its articles. Its main subfields are Accounting and Strategy and Management. (generated from OpenAlex topic counts and CAS ranking data)

The Indonesian Journal of Accounting Research (IJAR) — also published as Jurnal Riset Akuntansi Indonesia (JRAI) — is a peer-reviewed, international journal published by the Indonesian Institute of Accountants – Compartment of Accounting Educators (Ikatan Akuntan Indonesia – Kompartemen Akuntan Pendidik, IAI-KAPd).IJAR publishes original, theoretically grounded, and methodologically rigorous research that advances accounting knowledge, practice, and education, with a distinctive focus on Indonesia and Southeast Asia as a core empirical setting, situated within the broader landscape of emerging and developing economies, and in dialogue with accounting theory and regulatory experience from developed economies.While Indonesia and ASEAN remain the journal's empirical anchor, IJAR actively welcomes:1. Comparative and cross-country studies examining how accounting, auditing, governance, and reporting practices evolve under institutional conditions common across emerging markets in Asia, Africa, Latin America, and the Middle East — e.g., concentrated family/state ownership, weak legal enforcement, informal sectors, and transitional regulatory regimes.2. Studies that draw on developed-economy experience (e.g., IFRS adoption trajectories, audit reform following major scandals, mandatory sustainability disclosure regimes such as the EU CSRD, PCAOB/AICPA regulatory evolution) to build theory or inform policy design for emerging-market institutions — not as an end in themselves, but as a comparative benchmark.3. Boundary-condition and replication studies that test whether theories and findings established in Anglo-American or Continental European settings hold, partially hold, or fail in different institutional, cultural, religious, or economic-development contexts.4. Single-country Indonesian studies remain welcome, provided they are theoretically grounded, methodologically rigorous, and explicitly situated within the international literature (i.e., the contribution is legible to a non-Indonesian reader).IJAR accepts empirical (archival, experimental, survey, field, case-study), analytical/theoretical, and rigorous systematic-review or bibliometric manuscripts, using quantitative, qualitative, or mixed methods. Purely descriptive, opinion-based, or prescriptive essays without theoretical framing or empirical/analytical grounding fall outside scope. Topic areasIJAR welcomes submissions in, but not limited to, the following areas — each read through an emerging-economy

From the journal's Aims & Scope

Editor-in-chief Syaiful AliPublisher website

Editorial board by country: none in mainland China; most named Indonesia 20, Australia 4, Malaysia 3, United Kingdom 2, Japan 1 (31 members with a country) Editorial board ↗Publisher website · 2026-11-01

CAS Journal Ranking

Database indexing

DOAJLetPub

International journal early-warning lists: not listed in any editionLetPub

Indexing the journal's website claims

Google Scholar, Dimensions, Crossref, ABDC (Australian Business Deans Council), SINTA-2 (Science and Technology Index), GARUDA (Garba Rujukan Digital)Publisher website

As the journal's website lists them, not checked against each database; for Web of Science editions the records above apply.

Editions, and major and minor categories, are shown separately and never merged into one zone; check which edition your institution uses before you submit or report.

Impact

h-index

24OpenAlex · 2026-11-01

i10-index

92OpenAlex · 2026-11-01

2-year mean citedness

0.85OpenAlex · 2026-11-01

Share of gold OA articles

0%LetPub · 2026-11-01

Sources count differently and were observed at different times, so each source's own value is kept; "publisher" marks figures from the journal's website.

Average review time (community reports)

about 6 weeksLetPub · 2026-11-01

Submission to publication (journal-reported)

about 6 weeksDOAJ · 2026-11-01

Peer review

Double anonymous peer reviewDOAJ

Community reports come from authors' own submissions (confidence 0.5) and are not a promise from the journal; for publisher figures, the journal's own definitions apply.

• APC information ↗DOAJ
• Open access statement ↗DOAJ
• License & copyright ↗DOAJ

The journal's website is authoritative for fees; sources were observed at different times and each keeps its own value, without averaging.

Excerpts are quoted from the journal's website; "model summary" lines are written by Workers AI and checked against the text. The journal's website is authoritative.

Publisher

Ikatan Akuntan Indonesia

Country or region

Indonesia

Language

English

ISSN

2086-6887

Electronic ISSN

2655-1748

Official links

• Journal homepage ↗LetPub
• Author guidelines ↗LetPub
• Aims & Scope ↗LetPub
• APC information ↗DOAJ
• Open access statement ↗DOAJ
• License & copyright ↗DOAJ
• Peer review process ↗LetPub
• Editorial board ↗LetPub
• Plagiarism policy ↗DOAJ