About the Journal

Indonesian Journal of Accounting, Risk, and Governance (IJAR) is an online, double-blind peer-reviewed, open-access academic journal published by the School of Business, IPB University (SB-IPB). First published in 2026, IJAR is released online twice a year, in April and October. IJAR serves as an interdisciplinary platform dedicated to advancing research and practice at the intersection of accounting, risk management, and governance. The journal welcomes high-quality empirical, conceptual, and systematic literature review articles.

IJAR is positioned as a scholarly forum that integrates three core pillars of organizational accountability: accounting as a system of measurement, control, and disclosure; risk as a framework for managing uncertainty and resilience; and governance as a structure of oversight, control, and ethical responsibility. Rather than accepting isolated studies on general accounting or standalone risk models, IJAR prioritizes research that examines how accounting information, risk management systems, and governance mechanisms interact to enhance transparency, mitigate fraud, strengthen regulatory compliance, and support sustainable organizational performance.

The journal adopts an international outlook while maintaining strong relevance to emerging economies, particularly Indonesia and Southeast Asia. By emphasizing integrative and interdisciplinary perspectives that reflect real-world organizational complexity and regulatory dynamics, IJAR contributes to the development of theory, practice, and policy providing empirical evidence and conceptual insights that foster better decision-making, robust internal controls, and sustainable governance frameworks.

EISSN: 3164-2357

Current Issue

Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026

This issue consists of 5 articles from 14 authors affiliated with 5 institutions from 1 countries, including:

  • Indonesia (Pamulang University, IPB University, Universitas Padjadjaran, IDS Rumah Pendidikan Indonesia, PT Adhimix Precast Indonesia)
Published: 2026-04-28

Articles

  • Digital Taxation and Sustainable Development: Post-Pandemic Evidence

    Nurhayati, Meta Nursita, Lokita Rizky Megawati (Author)
    1
    DOI: https://doi.org/10.17358/ijar.1.1.1
  • Assessing Human and Organizational Risk in Upstream Oil and Gas Supply Chains: an ISO 31000 Perspective

    Warashinta Nur Wulan Muthmainah, Popong Nurhayati, Sendy Watazawwadu'Ilmi (Author)
    8
    DOI: https://doi.org/10.17358/ijar.1.1.8
  • Operational Risk Management in Coffee Shop Business: an ISO 31000 Approach From Indonesia

    Muhammad Zikri Akbar, Zenal Asikin, Raden Isma Anggraini (Author)
    18
    DOI: https://doi.org/10.17358/ijar.1.1.18
  • Implementing Operational Risk Management in Small-Scale Agribusiness: Evidence From Alfagro, a Youth-Based Farming Enterprise

    Raihan Syakira, Lokita Rizky Megawati, Rizal Sjarief Sjaiful (Author)
    31
    DOI: https://doi.org/10.17358/ijar.1.1.31
  • Framework of Multi-Theoretical Mechanisms in Financial Distress: The Interaction Between Financial Pressure and Liquidity Failure

    Mutia Prawitasari, Trias Andati, Tony Irawan (Author)
    41
    DOI: https://doi.org/10.17358/ijar.1.1.41
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