Copyright and License Policy

Indonesian Journal Accounting (IJAcc)

Indonesian Journal Accounting (IJAcc) is committed to promoting the dissemination of scientific knowledge while respecting copyright and intellectual property rights. This policy establishes the terms governing copyright ownership, publication rights, and licensing for articles published in the journal.

Authors who publish their manuscripts in Indonesian Journal Accounting (IJAcc) agree to the following copyright and licensing terms.

1. Copyright and Author Rights

Copyright Retention: Authors retain the copyright to their published articles and remain responsible for the content, originality, accuracy, and integrity of their work.
First Publication Rights: Authors grant Indonesian Journal Accounting (IJAcc) the right of first publication of their articles under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
Secondary Distribution: Authors may enter into separate, non-exclusive agreements for the distribution of the published version of their articles. This includes depositing articles in institutional repositories, sharing them on personal or institutional websites, and incorporating them into books or other scholarly publications, provided that the original publication in IJAcc is properly acknowledged and applicable license conditions are respected.
Author Responsibilities: Authors must ensure that their manuscripts do not infringe upon the copyright, intellectual property rights, or other legal rights of third parties. Third-party materials included in an article must be appropriately credited and used with the necessary permissions where required.

2. Licensing Terms

Indonesian Journal Accounting (IJAcc) publishes its articles under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows users to share and adapt published material, including for commercial purposes, subject to the license conditions.

License Information

Creative Commons Attribution 4.0 International (CC BY 4.0)

Users may copy, redistribute, remix, transform, and build upon the material in any medium or format, including for commercial purposes, provided that the applicable attribution and licensing conditions are fulfilled.

Official license: https://creativecommons.org/licenses/by/4.0/

The license requires users to comply with the following conditions:

Attribution: Users must give appropriate credit to the original author(s), acknowledge the initial publication in Indonesian Journal Accounting (IJAcc), provide a link to the CC BY 4.0 license, and indicate whether changes have been made.
No Implied Endorsement: Attribution must not imply that the author(s), journal, or publisher endorses the user or the user's use of the material.
No Additional Restrictions: Users may not apply legal terms or technological measures that legally restrict others from exercising the rights granted by the license.

The CC BY 4.0 license does not require adapted material to be distributed under the same license. However, users must comply with all applicable license conditions. Separate rights may apply to third-party materials that are not covered by the article's license.

3. Open Access and Distribution

Indonesian Journal Accounting (IJAcc) supports the broad dissemination of scholarly research through open access. Articles published in the journal may be accessed, read, downloaded, copied, distributed, printed, and reused in accordance with the terms of the CC BY 4.0 license.

The journal encourages authors to share their published articles through institutional repositories, academic profiles, personal websites, and other scholarly communication platforms. Authors and other users should acknowledge the original publication source and respect the applicable copyright and licensing conditions.

4. License Information and Attribution

All articles published in Indonesian Journal Accounting (IJAcc) are intended to be distributed under the following license:

License	Creative Commons Attribution 4.0 International (CC BY 4.0)
License URL	https://creativecommons.org/licenses/by/4.0/
Copyright Ownership	Authors retain copyright to their published articles.
Reuse Permissions	Sharing and adaptation, including commercial reuse, are permitted subject to the conditions of the CC BY 4.0 license.

When reusing an article, users should identify the author(s), provide the article title and original publication details, link to the published article and the CC BY 4.0 license, and indicate whether modifications have been made.

Recommended attribution format: Author(s), “Article Title,” Indonesian Journal Accounting (IJAcc), publication year, article link. Licensed under CC BY 4.0. Changes, if any, should be indicated.

5. Agreement to Copyright and License Terms

By submitting and publishing an article in Indonesian Journal Accounting (IJAcc), authors acknowledge the journal's copyright, publication, and licensing terms described in this policy. Authors are responsible for ensuring that they have the authority to grant the publication rights required by the journal and that the use of third-party materials complies with applicable legal and licensing requirements.