Copyright & License

Jurnal Ilmiah Akuntansi Indonesia is committed to maximizing the global visibility, accessibility, and reuse of scholarly research while firmly protecting the intellectual rights of authors. To ensure clear governance regarding intellectual property and open access permissions, the journal adopts transparent licensing frameworks that align with international publication standards and core ethical principles established by the COPE Core Practices.

1. Author Copyright Retention and Transfer

Authors who publish in Jurnal Ilmiah Akuntansi Indonesia retain the copyright of their work without restrictions. Authors grant the journal a non-exclusive license to publish the article as the original publisher while allowing unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. This policy safeguards authors' rights and prevents intellectual misappropriation, reflecting best practices in scholarly publishing transparency promoted within the COPE Guidance and Tools repository.

2. Open Access and Creative Commons Licensing

To support the free exchange of knowledge and scientific progress, all articles published by the journal are distributed under an open-access framework, utilizing the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). Under this license, users are free to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material for any purpose, even commercially), provided that appropriate credit is given to the original authors and the journal, and any derivative works are distributed under the same license. Maintaining clear licensing terms prevents plagiarism, copyright disputes, and attribution violations, aligning with ethical standards monitored via the COPE Guidelines on Plagiarism and Attribution.

3. Intellectual Property Disputes and Post-Publication Corrections

In the event of any copyright infringement claims, disputed ownership, or post-publication corrections regarding licensing attribution, the editorial office investigates and resolves the matter transparently. If formal corrections, retractions, or addenda become necessary due to licensing violations or improper data attribution, the journal handles these adjustments systematically according to the protocols outlined in the COPE Retraction Guidelines.