Jurnal Akutansi dan Keuangan allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions

Authors are allowed to archive their submitted article in an open access repository
Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal