Please find the rights and licenses in Graha Akuntansi. By submitting the article/manuscript of the article, the author(s) accept this policy.

1. License

The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License. 

2. Author’s Warranties

The author warrants that the article is original, written by the stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

Jurnal Akuntansi's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Graha Akuntansi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Graha Akuntansi to distributing works in the journal.

4. Rights of Authors

Authors retain all their rights to the published works, such as (but not limited to) the following rights;

1. Copyright and other proprietary rights relating to the article, such as patent rights,
2. The right to use the substance of the article in own future works, including lectures and books,
3. The right to reproduce the article for its own purposes,
4. The right to self-archive the article,
5. The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal (Graha Akuntansi).

5. Co-Authorship

If the article was jointly prepared by other authors, and the authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Graha Akuntansi will not be held liable for anything that may arise due to the author's (s) internal dispute. Graha Akuntansi will only communicate with the corresponding author.

6. Royalties

This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Graha Akuntansi.

7. Miscellaneous

Graha Akuntansi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Akuntansi's editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.