Copyright Notice

Intellectual Property

Copyright and Licensing Policy

Journal of Accounting and Management (JAM) | e-ISSN 3048-345X

Journal of Accounting and Management (JAM) separates copyright ownership, publication rights, and open licensing clearly. Authors retain copyright; JAM receives the non-exclusive rights required for first publication, dissemination, metadata registration, preservation, and maintenance of the scholarly record.

Author CopyrightAuthors retain ownership of their published work.

First PublicationJAM receives the non-exclusive rights necessary to publish and preserve.

CC BY-SA 4.0Reuse requires attribution, change indication, and ShareAlike.

1. Copyright Ownership

Authors retain copyright in articles accepted and published by JAM. Authors grant JAM and Universitas Dehasen Bengkulu the non-exclusive right of first publication and the rights reasonably necessary to edit, produce, publish, identify, distribute, preserve, index, register metadata and DOI relationships, and maintain the scholarly record.

2. License Applied to Published Articles

Unless a clearly identified exception applies, JAM articles are licensed under CC BY-SA 4.0. The copyright holder and license must appear on the article landing page and full text.

Permission	Condition
Share	Copy and redistribute the material in any medium or format for any purpose, including commercially.
Adapt	Remix, transform, and build upon the material for any purpose, including commercially.
Attribution	Credit the author(s), cite JAM and the Version of Record/DOI, link to the license, and indicate changes.
ShareAlike	Distribute adaptations under CC BY-SA 4.0 or a Creative Commons-compatible license.
No added restrictions	Do not impose legal or technical measures that prevent uses permitted by the license.

3. Publication Agreement and Author Warranties

The work is original or all reused material is properly cited and lawfully used.
The manuscript is not simultaneously under consideration elsewhere and all authors approve submission and publication.
Authorship, funding, competing interests, ethics approval, consent, and data statements are accurate.
The authors have authority to grant the publication and licensing rights described here.
Potentially patentable inventions should be protected before public disclosure; JAM does not provide patent advice.

4. Third-Party Material

Authors must identify material they do not own—such as figures, photographs, instruments, maps, trademarks, substantial quotations, or datasets—and obtain permission when required. Credit lines must state the actual rights holder and license. A CC BY-SA label on the article does not override a separate notice attached to third-party material.

5. Author Reuse and Repository Rights

Authors may reuse and redistribute their work under CC BY-SA 4.0 without seeking additional permission.
Any deposited version should state its status and link to the DOI and Version of Record.
Authors may use the article in teaching, theses, books, presentations, reports, and derivative works with proper attribution and ShareAlike compliance where applicable.
Corrections, Expressions of Concern, and retractions must be disclosed when redistributing the affected article.

6. Moral Rights, Privacy, and Other Rights

The license does not waive moral rights, privacy, publicity, confidentiality, data-protection, patent, trademark, or other rights that may restrict a particular reuse. Users are responsible for obtaining any additional permission required.

7. Infringement and Takedown Requests

A rights holder should report the article DOI, disputed material, ownership evidence, legal basis, and requested remedy. JAM will preserve records, assess the claim fairly, seek responses, and use a correction, restriction, removal notice, or retraction only when proportionate and legally justified.