This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative

All articles published by the Jurnal Ilmiah Akuntansi (JIA) are openly accessible on the principle that making research freely available to the public supports greater global knowledge exchange. It means:

1. Every reader has free and unlimited access to the full-text of all articles published in Revenue Journal, and
2. Every reader is free to re-use the published article if proper citation of the original publication is given.