Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM) is committed to providing open access to all published articles, allowing readers to access, read, download, and use published works freely without subscription or access fees.

The journal is committed to providing unrestricted access to published research in order to facilitate the dissemination of knowledge, improve access to research findings, and support the advancement of knowledge, particularly in the field of accounting.

Access Policy

1. All published articles are freely available and can be accessed by anyone through the journal's official website.
2. Readers can read and download published articles free of charge without an account or journal subscription.
3. Users may use and share published articles in accordance with the applicable copyright and licensing terms.
4. Any use of published works must properly acknowledge and cite the authors and the journal.
5. The journal does not charge readers any fees to access published articles.

Objectives of the Open Access Policy

This open access policy aims to:

• increase public access to scholarly research;
• facilitate the exchange and dissemination of knowledge;
• enhance the visibility and potential academic impact of published articles; and
• support the advancement of accounting research and practice.

All articles published in Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM) are freely and openly accessible without paywalls or subscription restrictions.