cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
sulistiyo
Contact Email
ijar_ipb@apps.ipb.ac.id
Phone
+628569838450
Journal Mail Official
ijar_ipb@apps.ipb.ac.id
Editorial Address
Indonesian Journal of Accounting, Risk and Governance (IJAR) School of Business, IPB University (SB-IPB) Jl. Raya Pajajaran Bogor 16151, Indonesia
Location
Kota bogor,
Jawa barat
INDONESIA
Indonesian Journal of Accounting, Risk, and Governance
Published by Institut Pertanian Bogor
ISSN : -     EISSN : 31642357     DOI : https://doi.org/10.17358/ijar
Core Subject :
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.
Arjuna Subject : -
Articles 5 Documents
 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
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.8

Abstract

Background: Operational risk management in the upstream oil and gas sector demands a rigorous, integrated approach, particularly within supply chain administration where both technical and non-technical risk factors converge. PT Pertamina Hulu Energi (PHE) Jambi Merang, an upstream natural gas producer in South Sumatra, existing practices still tend to prioritize technical hazards while paying less attention to human and organizational factors.Purpose: This study aims to identify and evaluate operational risks within the supply chain administration of PHE Jambi Merang, and to formulate risk treatment strategies based on the ISO 31000:2018 framework.Design/Methodology/Approach: A qualitative descriptive approach was employed, utilizing in-depth interviews, field observation, and questionnaire distribution with five key respondents selected through purposive sampling using a RACI matrix. Risk assessment employed Godfrey (1996) probability and impact scales, with geometric mean aggregation and a 5x5 risk mapping matrix. Risk treatment strategies were formulated based on Flanagan and Norman (1993) typology.Findings/Result: Twenty-five operational risks were identified across four categories: internal, human resources, technical or system, and external risks. Three risks were classified as extreme, nine as high, eleven as medium, and two as low. The most critical risks include insufficient workforce competency, non-compliance with Corporate Life Saving Rules, and illegal oil and gas activities.Conclusion: The findings indicate that human and organizational factors represent the most critical operational risk exposures in upstream gas supply chain administration.Originality/Value: This study applies ISO 31000:2018 with explicit attention to human and organizational factors in upstream oil and gas supply chain administration in Indonesia. Keywords:human and organizational factors, ISO 31000:2018, operational risk management, supply chain, upstream oil and gas
Operational Risk Management in Coffee Shop Business: an ISO 31000 Approach From Indonesia Muhammad Zikri Akbar; Zenal Asikin; Raden Isma Anggraini
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.18

Abstract

Background: The rapid growth of the coffee shop industry in Indonesia has intensified competition and increased operational complexity for small and medium-sized enterprises in the food and beverage sector. Coffee shops rely heavily on daily operational processes involving human resources, equipment, supply chains, and service interactions. These operational dependencies create various risks that may disrupt business continuity if not managed systematically. Despite the growing number of coffee shop businesses, many small enterprises still lack structured operational risk management practices.Purpose: This study aims to analyze operational risk management in a coffee shop business by identifying operational risks, assessing their severity, and formulating appropriate risk mitigation strategies using the ISO 31000:2018 risk management framework.Design/methodology/approach: This research employs a qualitative descriptive approach using a case study of Kanca Coffee, a coffee shop located in Bogor, Indonesia. Data were collected through in-depth interviews, direct observation, and questionnaire surveys involving six internal respondents selected through purposive sampling. The analysis follows the ISO 31000 risk management process consisting of risk identification, risk assessment, and risk treatment. Risk assessment was conducted using the probability–impact method proposed by Godfrey, while risk treatment strategies were formulated based on the framework developed by Flanagan and Norman.Findings/Result: The results identified fifteen operational risks categorized into four main areas: internal process risks, human resource risks, system and technology risks, and external event risks. Risk assessment indicates that three risks fall into the low-risk category, six risks are categorized as medium risk, four risks as high risk, and two risks as extreme risk. The most critical risks include espresso machine malfunction, employee turnover, and raw material supply disruption. Risk treatment strategies proposed in this study include preventive equipment maintenance, employee training and retention programs, improved inventory management procedures, and the development of alternative supplier partnerships.Conclusion: The study demonstrates that the implementation of structured operational risk management can significantly improve operational resilience and service quality in coffee shop businesses. The application of the ISO 31000 framework provides a systematic approach for identifying operational vulnerabilities and developing effective mitigation strategies in small service enterprises.Originality/value (State of the art): This research contributes to the limited literature on operational risk management in the coffee shop industry by integrating ISO 31000 risk management principles with practical operational analysis in a small food and beverage enterprise. The findings provide managerial insights that may assist coffee shop managers in improving operational efficiency and long-term business sustainability. Keywords:operational risk management, coffee shop, ISO 31000, risk assessment, food and beverage SMEs
Implementing Operational Risk Management in Small-Scale Agribusiness: Evidence From Alfagro, a Youth-Based Farming Enterprise Raihan Syakira; Lokita Rizky Megawati; Rizal Sjarief Sjaiful
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.31

Abstract

Background: Agribusiness, particularly in small-scale farming enterprises, is highly exposed to operational risks due to uncertainty in production, limited managerial capacity, and external environmental factors. Despite this, structured risk management practices such as ISO 31000 are rarely implemented in small agribusiness entities.Purpose: This study aims to identify operational risks, assess their levels based on probability and impact, and formulate appropriate risk mitigation strategies in an agribusiness context, specifically at Alfagro.Design/methodology/approach: This research employs a qualitative descriptive approach supported by risk assessment tools. Data were collected through in-depth interviews, focus group discussions, and questionnaires involving key operational stakeholders. Risk analysis was conducted using the Godfrey risk matrix, while risk treatment strategies were developed based on Flanagan and Norman, aligned with ISO 31000:2018 framework.Findings/Result: The study identifies 13 operational risks categorized into human resources, internal processes, and external factors. The results show that most critical risks are dominated by external (pests and diseases) and process-related issues (storage conditions and harvest delays). One risk is classified as extreme, three as high, five as medium, and four as low. Risk mitigation strategies focus on preventive and reduction measures, particularly in improving post-harvest handling, scheduling, and pest control systems.Conclusion: The implementation of ISO 31000 based risk management is applicable and beneficial for small-scale agribusinesses. Structured risk identification and prioritization enable more effective operational decision-making and improve production sustainability.Originality/value (State of the art): This study contributes to the limited literature on risk management implementation in small-scale agribusiness, demonstrating practical adaptation of ISO 31000 in a youth-based farming enterprise context. Keywords:agribusiness, Alfagro, ISO 31000:2018, operational risk, risk management
Digital Taxation and Sustainable Development: Post-Pandemic Evidence Nurhayati; Meta Nursita; Lokita Rizky Megawati
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.1

Abstract

Background: The COVID-19 pandemic has significantly reshaped the global economic and business landscape by accelerating digital transformation. This shift has intensified the complexity of international taxation systems, particularly in addressing cross-border digital activities, while simultaneously highlighting the growing importance of aligning fiscal policies with sustainable development objectives.Purpose: This study aims to examine how digital transformation in the post-pandemic era has reshaped international taxation dynamics, particularly in terms of its implications for government revenue, business behavior, and sustainable development outcomes.Design/methodology/approach: This research employs a mixed-method approach, combining qualitative and quantitative analyses through a comparative framework of international taxation systems. The study relies on secondary data obtained from government reports, tax authorities, international organizations, and peer-reviewed academic literature.Findings: The findings indicate that digital transformation has significantly increased the complexity of tax collection, particularly in relation to cross-border digital transactions and tax avoidance practices. At the same time, digital taxation policies have measurable effects on government revenue and firm behavior. Furthermore, taxation instruments such as digital taxes and carbon taxes play a crucial role in supporting sustainable development by financing public services, reducing environmental externalities, and addressing income inequality.Conclusion: The international taxation system must adapt to the challenges of digitalization by strengthening regulatory frameworks, enhancing transparency, and fostering international cooperation. Coordinated global efforts are essential to reduce tax avoidance, ensure fair tax allocation, and support sustainable economic development.Originality/value: This study contributes to literature by integrating digital taxation, pandemic-driven economic transformation, and sustainable development into a unified analytical framework. It offers policy-relevant insights by linking international tax reforms with sustainability objectives in the digital economy. Keywords:digital economy, digital taxation, international taxation, sustainable development, tax avoidance
Framework of Multi-Theoretical Mechanisms in Financial Distress: The Interaction Between Financial Pressure and Liquidity Failure Mutia Prawitasari; Trias Andati; Tony Irawan
Indonesian Journal of Accounting, Risk and Governance Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijar.1.1.41

Abstract

Background: Increasing leverage and economic uncertainty heighten the risk of financial distress; however, the relationship between capital structure and distress remains inadequately explained by approaches that focus on individual determinants.Objective: This study aims to develop an integrative multi-theoretical framework to explain financial distress as a causal process involving the interaction between financial pressure and liquidity capacity using a qualitative literature-based approach.Method: This study adopts a qualitative literature-based approach by integrating trade-off theory, pecking order theory, and market timing theory, along with supporting theories such as agency theory and asymmetric information. Findings: The results indicate that capital structure outcome generates financial pressure, placing firms in a pre-distress state. However, financial distress does not arise directly from leverage; rather, it occurs when financial pressure is not offset by sufficient liquidity capacity. Within this framework, working capital management functions as a corrective mechanism that determines whether financial pressure can be absorbed or escalates into distress through liquidity failure.Conclusion: This study positions financial distress as an outcome of the interaction between financial pressure and liquidity capacity within a layered causal system, and identifies two implicit evolutionary paths: intervention through corrective mechanisms or progression toward a terminal pathway.Originality: This study contributes theoretically by shifting the perspective from direct relationships toward a mechanism-based explanation, and by positioning working capital management as a key mechanism in the transformation of financial pressure into financial distress. Keywords:capital structure, financial distress, working capital management, corporate finance

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 1 No. 1 (2026): IJAR Vol. 1 No. 1, April 2026