Open Access Policy

Fokus Akuntansi dan Manajemen (FAM) implements a fully open access policy to ensure that all published articles are freely and permanently accessible online without subscription or access charges. This policy promotes the broad dissemination of scholarly work, enhances academic visibility, and increases citation impact at both national and international levels.

All articles are published under the Creative Commons Attribution-ShareAlike (CC BY-SA) license. This license permits users to read, download, copy, distribute, print, search, link to the full texts, and adapt the articles for any lawful purpose, including commercial use, provided that proper attribution is given to the original author(s) and the journal, and that any derivative works are distributed under the same license.

There are no restrictions on readers regarding access to published content, in line with the journal’s commitment to advancing open scientific communication.