Open Access Policy, License, And Copyright

This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author.


The authors who are submitted a manuscript must understand that if accepted for publication, copyright for publishing of the article shall be transferred to the Jurnal Akuntansi UNWIRA (JAKRA)

Upon acceptance of an article, authors will be asked to complete a Copyright Transfer Agreement for Publishing”. Corresponding Author should sign a Copyright Transfer Agreement for Publishing” form by online version of this agreement.

The editors and the Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. The contents of the articles published in the Jurnal Akuntansi UNWIRA (JAKRA) are sole and exclusive responsibility of the respective authors.

Even though we ask for a transfer of copyright for publishing, our journal Author(s) retain (or are granted back) significant scholarly rights.

The "Copyright Transfer Agreement for Publishing" form can be downloaded here

The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail:


Lisensi Creative Commons
This work is licensed under a Lisensi Creative Commons Atribusi 4.0 Internasional 

It is free to:

  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.