Jurnal Akuntansi dan Manajemen is an open-access journal that provides immediate and free access to all published content. Readers can access, read, download, copy, distribute, print, search, and link to the full texts of articles without any registration or subscription barriers. We are committed to supporting the global exchange of knowledge by ensuring that published research is accessible to anyone, anywhere.

• All articles published in Jurnal Akuntansi dan Manajemen are freely available to read, download, copy, and distribute by readers.
• Users are permitted to use, distribute, and print the journal's content for lawful purposes, provided they give appropriate credit to the authors and the journal.
• This journal adheres to the principles of the Budapest Open Access Initiative (BOAI) and applies the Creative Commons Attribution 4.0 International License (CC BY 4.0).

• Authors retain the copyright of their work while granting Jurnal Akuntansi dan Manajemen the right of first publication.
• All articles are licensed under CC BY 4.0, which allows for the use, adaptation, and distribution of the work, provided proper attribution is given to the original authors and source.

Jurnal Akuntansi dan Manajemen is committed to supporting the dissemination of high-quality research while maintaining accessibility for authors. To cover operational costs, the journal applies the following fee structure:

Submission Fee: There is no charge (IDR 0) for submitting an article to Jurnal Akuntansi dan Manajemen.

Publication Fee: If an article is accepted for publication, a publication fee of IDR 750,000 will be charged to the author(s). This fee contributes to the costs of peer review management, editing, formatting, and online hosting.

Payment Details:

• Payment instructions will be provided upon article acceptance.
• The publication fee must be paid before the article is published.

For authors facing financial difficulties, waiver requests may be considered on a case-by-case basis. Please contact the editorial office at bppstei@gmail.com for further information.

When using or referencing articles from Jurnal Akuntansi dan Manajemen, please cite them in the following format:
[Author(s)], "[Article Title]", Jurnal Akuntansi dan Manajemen, [Volume(Issue)], [Page Range], [Year]. [DOI or URL].

All articles published in Jurnal Akuntansi dan Manajemen are assigned a Digital Object Identifier (DOI) for permanent and reliable citation. DOI Prefix: 10.36406/jam