Ilomata International Journal of Tax and Accounting

Advancing high-quality scholarship in taxation, accounting, finance, banking, fiscal policy, governance, regulation, and tax law at national and international levels.

Online ISSN 2714-9846
Accreditation SINTA 2
Publication Quarterly
Access Model Fully Open Access

About the Journal

Ilomata International Journal of Tax and Accounting, with Online ISSN 2714-9846 and Print ISSN 2714-9838 , is an international, peer-reviewed, open-access scholarly journal published by Yayasan Sinergi Kawula Muda , a legally established non-profit foundation registered under Decree No. AHU-0003890.AH.01.04.Tahun 2023 .

The journal publishes original research articles, review articles, conceptual papers, and case studies covering taxation, accounting, finance, banking, fiscal policy, governance, regulatory compliance, and tax law. Published quarterly, the journal provides a global forum for interdisciplinary scholarship connecting economics, law, management, public administration, taxation, and financial studies.

Quick Facts

Online ISSN 2714-9846
Print ISSN 2714-9838
Accreditation SINTA 2
Publication Quarterly
Review & Access Peer Review · Open Access
Primary Fields Taxation · Accounting · Finance · Tax Law
Article Types Research · Reviews · Conceptual Papers · Case Studies
Publisher Yayasan Sinergi Kawula Muda

Publishing Principles

The editorial process promotes academic excellence, research integrity, interdisciplinary scholarship, and evidence-based contributions to taxation, accounting, finance, governance, and fiscal policy.

01

Rigorous Peer Review

Scholarly assessment strengthens research methods, evidence, reporting, interpretation, and contribution to fiscal and financial knowledge.

02

Research Integrity

Editorial evaluation emphasizes originality, methodological rigor, transparency, academic merit, and adherence to publication ethics.

03

Evidence for Policy & Practice

Research connects taxation, accounting, finance, law, governance, and economics with policy development and professional practice.

04

Open Knowledge

Published articles are freely accessible, supporting global knowledge dissemination, academic collaboration, and wider research impact.

Focus & Scope

The journal welcomes theoretical, empirical, comparative, legal, analytical, and interdisciplinary studies across taxation, accounting, finance, banking, governance, and fiscal policy.

  • ● Taxation & Fiscal Policy
  • ● Tax Law & Tax Administration
  • ● International Taxation
  • ● Corporate Taxation
  • ● Public Finance
  • ● Government Accounting
  • ● Financial Accounting
  • ● Management Accounting
  • ● Banking
  • ● Auditing & Assurance
  • ● Corporate Governance
  • ● Financial Reporting & Disclosure
  • ● Accounting Information Systems
  • ● Forensic Accounting
  • ● Financial Management
  • ● Corporate Finance
  • ● Behavioral Finance
  • ● Investment & Capital Markets
  • ● Financial Regulation & Compliance
  • ● ESG Reporting & Sustainability Accounting
  • ● Digital Taxation & Financial Technology (FinTech)
  • ● Public Sector Accountability
  • ● Comparative Tax & Accounting Studies

For Authors

Before submitting, confirm that the manuscript fits the journal scope, presents an original scholarly contribution, meets the journal's author requirements, and complies with methodological, ethical, reporting, and publication standards.

Published by Yayasan Sinergi Kawula Muda · Indonesia

Ilomata International Journal of Tax and Accounting has been indexed or abstracted by:

Current Issue

Vol. 7 No. 4 (2026): October 2026
Published: 2026-08-31

Articles

  • Readiness and Acceptance of Accounting Information Systems for Financial Reporting in Indonesian Village-Owned Enterprises: A TRAM Approach

    Miftahul Hadi, Rokhmat Taufiq Hidayat, Bagas Johantri, Joko Sustiyo, Siti Khomsatun
    1-11

  • Data Governance and Auditor Readiness for Generative AI-Based Audits: A Survey Study of Indonesian External Auditors with AI Literacy as a Mediator

    Riva Ubar Harahap, Muhammad Fahmi
    1-10

  • Do Environmental Strategy Policies Improve Financial Performance? the Moderating Role of Board Gender Diversity

    Frisky Jeremy Kasingku, Elvis Ronald Sumanti
    1-11

  • Beyond Coal: Sectoral Mapping and Diversification Potential in East Kalimantan

    Muhammad Rizki
    1-13

  • CSR, CEO Characteristics, Prudence, And Earnings Management: The Moderating Role of GCG

    Diyah Santi Hariyani, Wenni Wahyuandari, Nur Hidayati, Dwiati Marsiwi
    1-10

  • CEO Overconfidence, Debt Policy, and Financial Condition: The Moderating Role of Family Ownership in Indonesian Manufacturing Firms

    Nikke Yusnita Mahardini, Nana Umdiana, Kodriyah
    1-12

  • Internal Audit Quality and Green Lending: Strengthening Low-Carbon Environmental Performance in Indonesian Listed Commercial Banks

    Vita Citra Mulyandini, Muhammad Angionaldi
    1-11

  • The Moderating Role of Environmental Performance on the Relationship between Environmental Cost, Human Resource Accounting, and Financial Performance: Evidence from Indonesia Stock Exchange-Listed Energy Companies (2020–2024)

    Faridhatun Faidah, Keke Tamara Fahira, Annisya Lutfi Septanti, Tri Handayani
    1-11

  • Financial Resilience after a Cyberattack in Islamic Banking: A CAMEL Case Study of Bank Syariah Indonesia

    Aminah Aminah, Tri Damayanti, Henny Murtini, Yenni Priatna Sari
    1-10

  • Macroeconomic Conditions, Effective Taxation, and Capital Structure Decisions: Evidence from Indonesian Manufacturing Firms

    Santi Octaviani, Nana Umdiana, Nikke Yusnita Mahardini
    1-9

  • The Mediating Role of Good Corporate Governance in the Relationship between ESG Performance and Financial Sustainability among MSMEs in Medan, Indonesia

    Putri Wahyuni, Etty Harya Ningsi
    1-10

  • Negotiating the Meaning of Whistleblowing in Fraud Prevention within the Javanese Public Bureaucracy

    Octavia Lhaksmi Pramudyastuti, Anis Chariri, Surya Raharja
    1-10

  • Determinants of Fraud Prevention in Village Fund Governance: Evidence from Village Governments in Motoling District, Indonesia

    Stanley Kho Walandouw, Wulan Deisy Kindangen, Steven Josia Tangkuman
    1-8

  • Accounting Behavior in Panic Buying After the Aceh Flood: Perceived Justice as a Mediator of Social and Risk Factors

    Zefri Maulana, Isra Maulina, Abrar Amri, Tajul 'Ula
    1-16

  • Modeling City Image Through Sharia Economic Ecosystems in West Java’s Regional Governments

    Agus Wahyudin, Agus Rahayu, Lili Adi Wibowo, Kartawan, Ihda Farhatun Nisak, Ahmad Hidayat Sutawidjaya
    1-10

  • ESG Controversies and Market-Based Firm Performance: The Moderating Roles of Board Independence and Board Gender Diversity in ASEAN-5 Countries

    Yudha Pramudhita, Badingatus Solikhah
    1-15

  • Whistleblowing Systems, Forensic Audit, and Perceived Fraud Prevention in Indonesian State-Owned Enterprises: the Moderating Role of Internal Audit Quality

    Ilham Ramadhan Nasution, Mohd. Idris Dalimunthe
    1-9

  • Profitability as a Moderator of the Sustainability Disclosure-Tax Avoidance Relationship: Evidence from Indonesian Food and Beverage Manufacturing Firms, 2021-2024

    Anissa Yuniar Larasati, Wiwi Hartika
    1-7

  • Auditing Knowledge, Professional Skepticism, Professional Ethics, and a Two-Item Auditor Career-Interest Proxy: A Cross-Sectional Study of Accounting Students in Serang City

    Denny Putri Hapsari Putri, Denny Kurnia
    1-9
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