Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis adopts an Open Access Policy that allows all published articles to be freely accessible to the academic community, researchers, practitioners, and the general public.

The journal is committed to providing open access to all published articles in order to facilitate the dissemination of knowledge, increase the visibility of research findings, and promote the exchange of information and the advancement of knowledge in accounting, economics, and business.

All published articles can be read, downloaded, and used for academic and research purposes without access charges.

Access Policy

1. Free Access
   All published articles are freely available through the journal's official website.
2. No Subscription Fees
   Readers are not required to pay any subscription or access fees to read or download published articles.
3. No Article Processing Charge (APC)
   Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis does not charge authors any Article Processing Charge (APC) for the publication of their articles.
4. Permanent Access
   Published articles remain openly accessible through the journal's website on an ongoing basis.
5. Use and Distribution
   Readers are permitted to access, download, store, and share published articles for academic and research purposes, provided that appropriate citation and attribution are maintained.

This Open Access Policy is intended to ensure that published research can provide the broadest possible benefit to the advancement of knowledge and society.