Archiving Policy

1 Digital Preservation Systems

Indonesian Journal Accounting (IJAcc) uses the Open Journal Systems (OJS) platform to manage its editorial and publishing processes. The journal supports digital preservation practices intended to maintain the long-term availability of its published content.

Where available and formally implemented, IJAcc may utilize recognized digital preservation systems, including:

• LOCKSS (Lots of Copies Keep Stuff Safe): A distributed digital preservation system that enables participating libraries to preserve copies of scholarly publications and restore content when necessary.
• CLOCKSS (Controlled Lots of Copies Keep Stuff Safe): A long-term digital preservation initiative that maintains secure archival copies of scholarly publications to support continued access if the original content becomes unavailable.

2 Electronic Archiving and DOI Preservation

IJAcc is committed to maintaining reliable bibliographic records and persistent access to its published articles through appropriate electronic archiving practices.

• National Library Deposit: Where applicable, the journal supports compliance with Indonesian regulations concerning the deposit and preservation of published works through relevant national library services.
• Digital Object Identifier (DOI): Articles assigned a DOI are registered through the journal's designated DOI registration agency, such as Crossref, where applicable. A DOI provides a persistent identifier that helps readers locate an article and its associated metadata.
• Metadata Preservation: Bibliographic metadata, including article titles, author names, abstracts, publication dates, keywords, and DOI information, is maintained to facilitate discovery, citation, and long-term scholarly identification.

3 National Repository and Indexing Services

To increase the visibility, discoverability, and accessibility of accounting research in Indonesia, IJAcc supports dissemination of its published content through relevant national scholarly information systems and repositories, subject to their requirements and the journal's registration status.

• GARUDA (Garba Rujukan Digital): A national scholarly information platform that facilitates the discovery of Indonesian academic publications.
• Indonesia OneSearch: A national library discovery service that helps users find bibliographic records and access available scholarly resources.
• Institutional Repositories: Relevant institutional repositories may preserve or provide access to IJAcc publications in accordance with applicable deposit policies and repository requirements.

The availability of IJAcc content on these platforms depends on eligibility, registration, metadata harvesting, and the technical policies of each service. Mention of a platform does not imply that IJAcc is currently indexed or registered with that service.

4 Self-Archiving Policy (Green Open Access)

Indonesian Journal Accounting (IJAcc) supports open access and encourages authors to increase the visibility and accessibility of their published research through responsible self-archiving, subject to the journal's applicable copyright and licensing terms.

Authors are permitted and encouraged to:

• Deposit the final published version of their articles (Version of Record) in institutional repositories, subject-specific repositories, or personal academic websites, in accordance with the applicable license.
• Share their published articles through academic networking platforms, provided that sharing complies with the article's license and the platform's requirements.
• Include the complete bibliographic citation of the published article when depositing or sharing their work.
• Provide a link to the original article on the IJAcc website and include the article's DOI link, if available.

Self-archiving must preserve the integrity of the published version and acknowledge IJAcc as the original publication venue. Authors must comply with the applicable license conditions, including attribution and any requirements governing adaptations or redistribution.

5 Local Server Backup and Data Security

The publisher of Indonesian Journal Accounting (IJAcc) is committed to protecting journal content and publication records through appropriate data backup and security practices.

Backup procedures should cover, as applicable:

• The OJS database and essential journal configuration files.
• Published article files, including full-text PDF documents and supplementary materials.
• Article metadata, publication records, and editorial workflow information necessary for journal continuity.

Backups should be performed periodically and stored in secure locations, preferably with redundant copies and access controls. Where technically feasible, restoration procedures should be tested to reduce the risk of permanent data loss caused by server failures, cyber incidents, or other technical disruptions.

6 Commitment to Long-Term Accessibility

Indonesian Journal Accounting (IJAcc) is committed to maintaining the long-term accessibility and integrity of its scholarly publications. Through responsible digital preservation, appropriate backup procedures, persistent identifiers, and support for author self-archiving, the journal seeks to ensure that published accounting research remains available for academic reference, professional practice, and future research.

The journal will periodically review and improve its archiving practices in line with technological developments, applicable regulations, and recognized standards for scholarly publishing.