About the Journal

Wahana Riset Akuntansi (WRA) is a scientific journal published twice a year every April and October by Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). This journal publishes high-quality research articles from the accounting academics and practitioners in the fields of financial accounting and capital markets, management accounting, public sector accounting, auditing, taxation, accounting information systems, and accounting education. This journal was first published in April 2013. Since April 2018, this journal has been published in electronic format.

Index: WRA is indexed by Science and Technology Index (SINTA 4), Google Scholar, Garba Rujukan Digital (GARUDA), BASE, Dimensions and Crossref

Announcements

Announcement: Welcome to the New Platform of Wahana Riset Akuntansi

2026-01-14

Announcement: Welcome to the New Platform of Wahana Riset Akuntansi

We would like to inform you that Wahana Riset Akuntansi (WRA) has officially migrated to a new platform.

Old Website: https://ejournal.unp.ac.id/index.php/wra
New Website: https://wra.ppj.unp.ac.id/index.php/wra

Effective Date: January 1, 2026

Submission Policy: All future manuscript submissions and editorial processes will be managed entirely through the new website. Authors are kindly requested to re-register on the new platform.

Read more about Announcement: Welcome to the New Platform of Wahana Riset Akuntansi

Current Issue

Vol. 14 No. 1 (2026): WRA April 2026

This issue has been published. All articles in this issue were authored/co-authored by 18 authors from 6 institutions. The institutions include Politeknik Negeri Lampung (Lampung), Universitas Negeri Padang (Padang), Universitas Lambung Mangkurat (Banjarmasin), Politeknik Negeri Jakarta (Jakarta), Universitas Bandar Lampung (Lampung), dan Universitas Islam Negeri Walisongo (Semarang).

DOI: https://doi.org/10.24036/wra.v14.i1
Published: 2026-04-30

Articles

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