LICENSING

How articles in Jurnal Akuntansi dan Keuangan may be used, shared, and reused

This page explains how the articles in Jurnal Akuntansi dan Keuangan (AKUA) may be used, shared, and reused. The authors keep the copyright, and the articles are open to everyone under a Creative Commons license, known in Indonesian as Lisensi Creative Commons Atribusi 4.0 Internasional.

License
CC BY 4.0
Copyright
Retained by the authors
Fee for reuse
None
Commercial use
Permitted, with attribution
◆ Quick answers
Question Answer
Which license applies? Creative Commons Attribution 4.0 International (CC BY 4.0)
Who holds the copyright? The authors. The journal receives the right of first publication.
Do I need permission to reuse an article? No, if the license allows the use and you meet its conditions.
Is there a fee for reuse? No.
May I copy, share, translate, or adapt an article? Yes, for any purpose, including teaching and commercial use.
What must I do? Give credit, link to the license, indicate changes, and do not suggest that the authors or the journal endorse you.

1. License

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Articles are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
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The license covers the article itself. It does not cover third party material that is marked as excluded, as explained in section 4.

2. Permitted Use

◆ 2.1 General use

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Anyone may copy, share, and redistribute the material in any medium or format.
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Anyone may translate, adapt, and build on the material for any purpose, including commercial use, educational reuse, and text and data mining.
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No further permission and no fee are needed for a use that the license already allows.
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An adapted work does not have to use the same license.

◆ 2.2 Use in teaching, research, and training

The following examples are typical. Every use is subject to the conditions in section 3.

Typical examples of reuse
Lecturers and trainers
May use articles, or parts of them, in lectures, courses, workshops, professional training, and learning modules in accounting, auditing, taxation, and finance, and may give copies to students or participants.
Students and researchers
May quote articles, include their tables and figures in papers, theses, dissertations, and presentations, and use them in literature reviews, with credit and citation.
Translators
May translate an article into any language, including regional languages, and publish the translation. The translation must state that it is a translation and that the original is the authoritative version.
Institutions and organizations
Universities, libraries, firms, and professional associations may include articles in collections or resource lists, in print or online.

3. Attribution and Conditions

When you reuse an article, you should do the following.

1
Give appropriate credit, and keep the notices of attribution, copyright, and license.
2
Link to the CC BY 4.0 license.
3
Indicate whether changes were made, and keep the notices of earlier changes.
4
Where practical, cite the article and include its DOI or a link to the source.
5
Do not suggest that the authors, the journal, or the publisher endorse you or your use of the article.
6
Do not add legal terms or technological measures that stop others from doing what the license allows.
No extra conditions

Attribution may be given in any reasonable way that suits the medium. This page adds no condition beyond those of the license.

◆ Sample credit line (replace the text in square brackets)
[Author name(s)], “[Article title],” Jurnal Akuntansi dan Keuangan (AKUA), vol. [volume], no. [issue], [year]. DOI: [DOI or link to the article]. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). [Changes: describe the changes that were made, or state that no changes were made.]

4. Scope and Continuity

◆ 4.1 Third party material

The following items may be owned by others and may be excluded from the license.

Figures and imagesTablesDatasets and database extractsQuestionnaires and test itemsCase materialsExcerpts from standards and reports
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Check the credit line of each item, because separate terms may apply.
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Authors must obtain permission for third party material, as described in the Manuscript Preparation guidelines.

◆ 4.2 Rights outside the license

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CC BY 4.0 may not cover patent rights, trademark rights, privacy rights, or publicity rights.
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Personal data of respondents, interviewees, clients, or employees, and confidential information of organizations, may be protected even when the article is open.
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A use that is allowed by a legal exception, and material in the public domain, do not need permission under the license.

◆ 4.3 Corrected, retracted, or removed articles

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A correction, a retraction, or a removal does not cancel a license that has already been granted. Users must still follow its conditions.
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Readers should check the current status of an article under the Correction and Retraction policy.

◆ 4.4 License information

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The license is shown on the article pages and in the publication files.
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Earlier license statements that can be verified remain displayed. Updates of the website do not relicense content that was published before.

5. Authoritative Terms

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The legal code of CC BY 4.0 is authoritative. This page is only a summary.
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The Copyright Notice identifies the owner of the copyright. This page describes the permissions and the exclusions for reuse.

6. What This Means for Authors

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Authors keep the copyright and grant the journal the right of first publication. At the same time the work is licensed to everyone under CC BY 4.0.
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Authors may make separate, nonexclusive arrangements to distribute the published version, for example in an institutional repository or in a book, provided that they acknowledge the first publication in AKUA.
Include only material that you may publish

Authors should include only material that they have the right to publish under CC BY 4.0. Third party material that cannot be published in this way must be identified in its credit line and disclosed to the editors when the manuscript is submitted.


Related Pages and Enquiries

Page What it explains
Copyright Notice Copyright ownership and the rights of authors
Open Access Policy Free access of readers to the full texts
Data Sharing Policy Data and supplementary files
Archiving Policy and Electronic Filing Preservation of the published content
Author Fees Charges that authors may be asked to pay, which are separate from free reuse
Licensing enquiries

Send your questions about licensing and reuse to the AKUA editorial office at jurnal.akua@gmail.com.

Open Access PolicyCopyright NoticeAuthor Fees