OPEN ACCESS POLICY

Immediate and free access to everything that Jurnal Akuntansi dan Keuangan publishes

Jurnal Akuntansi dan Keuangan (AKUA) gives immediate open access to everything that it publishes. Research in accounting and finance is most useful when lecturers, researchers, students, practitioners, regulators, and policy makers can read it without barriers. This policy follows the principles of the Budapest Open Access Initiative.

Access
Immediate and free, without registration
License
CC BY 4.0
Copyright
Retained by the authors
Embargo
None
◆ The policy of AKUA at a glance
Item Policy of AKUA
Access model Immediate open access to the full text of every article.
Fees for readers and institutions None.
Registration to read Not required.
Embargo None.
Copyright Retained by the authors.
License Creative Commons Attribution 4.0 International (CC BY 4.0)
Commercial reuse Permitted, with attribution.
Adaptation and translation Permitted, with attribution.
Self archiving by authors Permitted, with an acknowledgement of the first publication in AKUA.
Fees for authors No submission fee. A publication charge is described on the Author Fees page.

1. Immediate and Free Access

1
A subscription is not needed to read the articles.
2
Registration or a login is not needed to read the full text.
3
There is no paywall and there is no access fee.
4
There is no embargo. The full text is public as soon as the article is published.

Readers may read, download, copy, distribute, print, search, and link to the full texts without asking the publisher or the authors for permission, provided that they follow the conditions of the license in section 2. The articles are listed in the journal archive.

2. Open License

◆
Articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), unless material of a third party is clearly marked as excluded.
◆
The license allows sharing, adaptation (including remixing and translation), and commercial reuse.
◆ Users must do the following
1
Credit the authors
2
Acknowledge the original source
3
Link to the license
4
Indicate whether changes were made

The Licensing page gives the full terms, examples of reuse, and an example of a credit line.

3. Copyright and Author Rights

◆
Copyright remains with the authors.
◆
Publishing in AKUA gives the journal the right of first publication. At the same time the work is licensed to everyone under CC BY 4.0.
◆
Authors may reuse and share their work, and they may make separate, nonexclusive arrangements to distribute the published version, as long as they acknowledge the first publication in AKUA.
◆

4. Reader and Reuse Rights

Under CC BY 4.0, readers may reuse the articles without separate permission from the authors, the journal, or the publisher.

Use Example
Read and download Reading online, or saving an article to a device.
Copy, print, and share Giving copies to the students in a class or to the participants in a training.
Link Linking to the full text from a course page, a reading list, or a website.
Translate and adapt Translating an article into Indonesian, English, or a regional language, and stating that the original is the authoritative version.
Teaching and research Use in lectures, in professional training, in literature reviews, and in theses.
Crawl and index Indexing by search engines, by library systems, and by citation databases.
Text and data mining Analyzing the text of many articles with software.
Commercial and noncommercial reuse Including an article in a paid training program or in a free list of resources.
Reuse has conditions

Open access does not mean reuse without conditions. Attribution, a link to the license, and a statement of changes are required. See the Licensing page.

5. Open Access and Fees for Authors

◆
Open access means that readers do not pay. It does not mean that the journal has no costs.
◆
AKUA charges no submission fee. The publication charge and the other charges for authors are listed on the Author Fees page, which is the authoritative source for the amounts.
Fees do not influence decisions

A fee is never a reason to accept or to reject a manuscript. The editors decide on the basis of quality and relevance. See the Peer Review Process and Publication Ethics.

6. Self Archiving and Repositories

The journal supports self archiving and applies no embargo. Authors may deposit the published version, under CC BY 4.0, in the following places.

Institutional and university repositoriesSubject and disciplinary repositoriesPersonal and academic websitesScholarly profiles and research networksOther legitimate open repositories
◆ When depositing, authors should
1
Acknowledge AKUA as the original place of publication.
2
Give the DOI, where one has been assigned.
3
Link to the official version on the website of the journal.

A copy in a repository does not replace the archive of the journal. See the Archiving Policy.

7. Discovery, Indexing, and Machine Access

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The journal supports discovery and access by machines. Subject to the license, the content and the metadata may be searched, linked, crawled, harvested, indexed, analyzed, and processed by academic search engines, library systems, repositories, citation databases, and tools for text and data mining.
◆
The services that index the journal are listed on the Indexing page.

8. Material from Third Parties

The following items may have separate terms of copyright or license.

FiguresPhotographsMapsTablesDatasetsQuestionnairesQuotations
◆
Identify excluded material in the credit line.
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Where a reuse is not covered by a legal exception or by an open license, users must obtain permission from the holder of the rights.
◆
More guidance is given on the Licensing page.

9. Budapest Open Access Initiative

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AKUA supports the principle of the Budapest Open Access Initiative that scholarly literature should be freely accessible online and available for broad lawful use.
◆
The full declaration is available at budapestopenaccessinitiative.org.

Open Access Commitment

Our commitment

AKUA commits to keep the published articles freely available, and to communicate the rights of authors and readers clearly. Articles use CC BY 4.0, unless specific material of a third party is marked otherwise.

Archiving and continued access are described in the Archiving Policy and on the Electronic Filing page.

Related Pages and Enquiries

Topic Page
Terms of the license and reuse Licensing
Rights of the authors Copyright Notice
Availability of research data Data Sharing Policy
Charges for authors Author Fees
Archiving and continued access Archiving Policy and Electronic Filing
Indexing services Indexing
Questions about open access

Send your questions to the AKUA editorial office at jurnal.akua@gmail.com.

LicensingAuthor FeesArchiving Policy