Copyright and License Statement

Copyright and License Statement

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa is committed to protecting authors' intellectual property rights and supporting the responsible dissemination, accessibility, and reuse of scholarly publications.

1. Copyright Ownership

Authors retain copyright ownership of their published articles. Publication in AKUBIS does not transfer copyright ownership to the journal or publisher.

By agreeing to publication, authors grant AKUBIS a non-exclusive right of first publication and permission to publish, display, and distribute their articles through the journal's official publication platform.

2. Publication License

Articles published under this policy are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

This license permits readers and other users to copy, share, redistribute, adapt, and build upon published material for both commercial and non-commercial purposes, provided that the license conditions are fulfilled.

License: Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)

3. License Conditions

Users who reuse or adapt published articles must comply with the following conditions:

  • Attribution: Provide appropriate credit to the original authors, identify the source of publication, provide a link to the license, and indicate whether changes were made.
  • ShareAlike: Distribute adaptations under the same license or a compatible license permitted by CC BY-SA 4.0.
  • No Additional Restrictions: Do not impose legal terms or technological measures that restrict the rights granted by the license.
  • Third-Party Materials: Respect the copyright of third-party materials that are not covered by the article's license.

4. Author Rights and Self-Archiving

Authors are permitted to share, reproduce, and deposit their published articles in institutional repositories, disciplinary repositories, personal websites, and academic platforms in accordance with the applicable license.

When redistributing published articles, authors should acknowledge the original publication in AKUBIS and include the article DOI whenever available.

The journal does not impose an additional embargo period on self-archiving articles published under this policy.

5. Open Access and Reuse

AKUBIS provides immediate open access to its published articles. Readers may access, download, and reuse published content without subscription or access fees, subject to the applicable license terms.

For further information, please refer to the Open Access Policy .

6. Author Responsibilities

Authors are responsible for ensuring that submitted manuscripts are original and that they have obtained the necessary permissions for copyrighted materials, including figures, tables, photographs, and other third-party content.

Authors must ensure that the publication and licensing of their work do not infringe upon the intellectual property rights of other parties.

7. Copyright and Licensing Inquiries

Questions concerning copyright ownership, publication rights, licensing, and reuse permissions may be addressed to the AKUBIS editorial office.

Contact the Editorial Office