Journal of Accounting Research, Organization and Economics

Journal of Accounting Research, Organization and Economics (JAROE) (E-ISSN: 2621-1041) is a triannual peer-reviewed academic journal published by Department of Accounting, Faculty of Economics and Business, Universitas Syiah Kuala, in collaboration with the Institute of Indonesia Chartered Accountant. JAROE was established in April 2018. Realizing the lack of journals in Indonesia which uses English as its medium, JAROE has been initiated by a highly dedicated editorial team who aims to make JAROE as a reputable English medium journal. The vision of JAROE is to play a role in making Indonesian research particularly in Economics related field be accessible and readable by worldwide audience. It also aims to provide a platform for researchers mainly in Indonesia to write and publish their research in English. At the same time, it also seeks to provide a platform for other countries' authors to publish their high quality papers at our journal. International ISSN could be checked here (portal.issn.org)

Since 2021, JAROE has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education and The accreditation will be ended in Agustus 2026. In addition, since June 2021, JAROE has been indexed in DOAJ Green Tick.

JAROE welcomes any unpublished research utilizing empirical, archival, experimental, field study, case study and other relevant research methods in all aspects related to Accounting, organization, and economics. It currently has three issues annually; i.e. April, August and December. All the publications are open access in full text and free to download.

JAROE is currently indexed at the DOAJ Green Tick, SINTA, and Google Scholar. It is also in the process of getting indexed at other major Indexing platforms. Submit your research paper through the OJS system or through our email address: jaroe@usk.ac.id Submission from outside of Indonesia is free of charge.

 

ANNOUNCEMENT: TEMPORARY OJS SYSTEM DISRUPTION

We would like to inform all authors, reviewers, and readers that our Online Journal System (OJS) has been experiencing extended technical issues and maintenance since December 2025. This disruption has affected user access to accounts and visibility of some manuscripts submitted in our system.

While our technical team is working to fully restore the system, we kindly ask authors who submitted manuscripts and no decision has been made for their submissions or who are experiencing login difficulties to resend their manuscripts and submission details to the journal’s official email address (jaroe@usk.ac.id) as a precautionary measure or to our new OJS 3 at http://publications.usk.ac.id/jaroe

We sincerely apologize for the inconvenience and appreciate your patience and understanding. Further updates will be posted on this website as soon as the system is fully restored.

Sincerely,
Editor-in-Chief
Journal of Accounting Research, Organization and Economics (JAROE)


Journal Homepage Image

Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025

Table of Contents

Articles

Rugiranka Tony Gaston
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114-122
Taufiq Carnegie Dawood, Thanawit Bunsit, Abdulhakim Madiyoh, Talbani Farlian, Chenny Seftarita, Fitriyani Fitriyani
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123-135
Muhammad Ghiyath Yahya, Aliyu Dahiru Muhammad, Muhammad Ibrahim Abdullahi, Soliha Sanusi
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136-147
Arya Kwikamto, Deasy Ariyanti Rahayuningsih, Astrid Rudyanto, Regi Muzio Ponziani
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148-159
Iman Sofian Suriawinata, Lies Zulfiati, Devvy Rusli
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160-167