Indonesian Journal of Accounting, Risk, and Governance
Aim The Indonesian Journal of Accounting, Risk, and Governance (IJAR) is an international peer-reviewed journal dedicated to research at the intersection of accounting, risk management, and governance. To ensure a focused scope, IJAR prioritizes studies demonstrating how these three domains interact to drive organizational accountability, transparency, internal control, and long-term sustainability across private, public, and non-profit sectors. Scope IJAR accepts original research, conceptual papers, and systematic reviews across four integrated areas: Accounting, Auditing, and Financial Integrity: Financial/management accounting, auditing, forensic accounting, and IS frameworks designed for internal control, transparency, and fraud mitigation. Corporate Governance and Ethical Control: Board oversight, audit committees, regulatory compliance, and governance structures that enforce ethical decision-making and accountability. Enterprise Risk Management and Resilience: ERM integration with managerial accounting, internal controls, risk governance, and strategies for organizational resilience under uncertainty. Sustainability, ESG, and Value Creation: Sustainability reporting, ESG disclosures, and non-financial accounting embedded into corporate governance and risk assessment for long-term value creation.