ELECTRONIC ARCHIVING AND OPEN ACCESS

1. Electronic Archiving

Competitive: Jurnal Akuntansi dan Keuangan aims to preserve its published scholarly content and maintain long-term access to its articles.

The journal makes its published content available through its official Open Journal Systems (OJS) website:

https://jurnal.umt.ac.id/index.php/competitive

The journal may use institutional repositories, indexing services, and other recognized digital preservation services to support the continued availability of its publications. Specific archiving services should be identified on the journal website only when the journal's participation has been confirmed.

The editorial team is responsible for maintaining accurate article metadata and taking reasonable measures to preserve access to published content.

2. Copyright

Authors retain copyright of their work unless a separate written agreement specifies otherwise. By submitting and publishing a manuscript, authors grant the journal the publication rights necessary to disseminate the article in accordance with the journal’s stated licensing and open access policies.

Authors are responsible for ensuring that their submissions do not infringe third-party copyright or other intellectual property rights. Any reproduced or adapted material must be properly attributed, and permission must be obtained where required.

The applicable copyright terms must be stated clearly on the journal website and in the published article.

3. License

The license governing published articles must be clearly identified on the journal website and within the article metadata or full-text publication.

If the journal adopts a Creative Commons license, the exact license designation and its conditions must be displayed, together with a link to the official license terms.

Authors and readers should consult the license specified for each article to determine the permitted uses of its content, including reproduction, distribution, adaptation, and commercial use.

Editorial note: The journal should insert its currently adopted license, such as CC BY 4.0, only after confirming that this is the license formally in effect.

4. Open Access Policy

Competitive: Jurnal Akuntansi dan Keuangan supports the dissemination of scholarly research through access to its published content on the journal website.

Under an open access model, readers can access published articles without subscription fees or payment for access, subject to the applicable article license and copyright terms.

The journal’s open access arrangements, including any publication charges, reuse conditions, and applicable licensing requirements, must be communicated transparently to authors and readers.

The official journal website serves as the primary source for accessing published articles:

https://jurnal.umt.ac.id/index.php/competitive

5. Ownership and Management Information

Competitive: Jurnal Akuntansi dan Keuangan is published by the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia, according to the journal's institutional information.

The journal is managed by its editorial team, which is responsible for manuscript screening, peer review coordination, editorial decisions, publication ethics, and the maintenance of scholarly publishing standards.

Information about the editorial team, journal contacts, and institutional affiliation is available through the official journal website:

The journal should ensure that its publisher, ownership, management structure, and editorial responsibilities are described consistently across its website, published articles, and indexing profiles.