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Copyright and License

Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is an open access journal. Copyright of all articles published in the journal remains with the authors. Authors do not transfer or assign copyright to the journal.

By submitting and publishing an article in Jurnal Akuntansi dan Keuangan Kontemporer, authors grant the journal a non-exclusive right and license to publish, reproduce, distribute, archive, display, and make the article publicly available as part of the journal's scholarly publication. This publication right does not constitute a transfer of copyright ownership.

All articles published by Jurnal Akuntansi dan Keuangan Kontemporer are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

Creative Commons Attribution 4.0 International License (CC BY 4.0)

Under the CC BY 4.0 license, readers and other users are permitted to:

  • Share: copy and redistribute the article in any medium or format.

  • Adapt: remix, transform, translate, and build upon the article for any purpose, including commercial purposes.

Such use is permitted provided that appropriate credit is given to the authors and the original publication.

Authors' Rights

Because copyright remains with the authors, authors retain the right to:

  • deposit and archive the published version of the article in institutional repositories, subject repositories, personal websites, and other academic platforms;

  • share and disseminate the published article;

  • reuse the article for teaching, educational, academic, and research purposes;

  • reproduce or republish the work, subject to appropriate attribution and acknowledgment of its original publication in Jurnal Akuntansi dan Keuangan Kontemporer;

  • create derivative or further-developed works based on the published article in accordance with the CC BY 4.0 license; and

  • grant non-exclusive rights to third parties to use the work, provided that such use is consistent with the CC BY 4.0 license and does not conflict with the publication rights granted to the journal.

Publication in Jurnal Akuntansi dan Keuangan Kontemporer does not restrict the authors' ownership of copyright or their ability to exercise the rights provided under the CC BY 4.0 license.

Attribution and Citation

Any reproduction, distribution, sharing, translation, adaptation, or other reuse of an article published in Jurnal Akuntansi dan Keuangan Kontemporer must provide appropriate attribution to the original authors and publication.

At a minimum, users should acknowledge:

  • the author(s);

  • the article title;

  • Jurnal Akuntansi dan Keuangan Kontemporer;

  • publication year;

  • volume and issue;

  • page numbers or article number, where applicable;

  • DOI, where available; and

  • a link to the CC BY 4.0 license.

Users must also indicate whether changes or adaptations have been made to the original work.

Third-Party Materials

The CC BY 4.0 license applies to content for which the authors hold the necessary copyright or publication rights. Third-party materials, including photographs, figures, images, tables, datasets, instruments, or other materials that are identified as being subject to separate copyright or licensing terms, may not be covered by the CC BY 4.0 license.

Users are responsible for determining whether permission from the relevant copyright holder is required before reusing any third-party material.

Open Access Statement

Jurnal Akuntansi dan Keuangan Kontemporer provides immediate, free, and unrestricted access to all published articles. Readers may read, download, copy, distribute, print, search, and reuse published articles in accordance with the CC BY 4.0 license, provided that appropriate attribution is given to the authors and the original publication.

Copyright Statement on Published Articles

Each published article will include the following copyright and license statement:

Copyright © [Year] The Authors. Copyright remains with the authors. This article is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).