Jurnal Wahana Akuntansi Policy

Archiving Policy

Jurnal Wahana Akuntansi preserves and provides access to its published articles through its official journal website. All published articles are archived on the journal's website and remain accessible to readers for reference and academic purposes. Currently, the journal does not utilize any external digital archiving systems or third-party archiving services.

Copyright Policy

Copyright of all articles published in Jurnal Wahana Akuntansi remains with the respective authors. The publisher is responsible for publishing and disseminating the articles but does not claim ownership of the copyright. Authors retain their copyright and are responsible for ensuring that their work complies with applicable copyright laws and publication ethics.

License Policy
Jurnal Wahana Akuntansi provides access to published articles through its official journal website. Authors retain the copyright of their published works, while the publisher is responsible for the publication and dissemination of the articles. The terms governing the use, reproduction, distribution, and adaptation of published articles shall follow the license specified on the respective article's webpage or full-text document. Users are required to comply with the applicable license terms when using published content.

Plagiarism Policy
Jurnal Wahana Akuntansi is committed to maintaining academic integrity and preventing plagiarism in scholarly publications. All submitted manuscripts are subject to plagiarism screening using appropriate similarity-checking software. The maximum acceptable similarity index is 15%. Manuscripts exceeding this threshold may be returned to the authors for revision or rejected, depending on the nature and extent of the similarities.

A similarity index below 15% does not automatically guarantee that a manuscript is free from plagiarism. The editorial team evaluates the similarity report carefully, including the sources of matching text, proper citations, quotations, references, and potential cases of inappropriate text reuse. Any suspected plagiarism or other forms of academic misconduct will be handled in accordance with publication ethics principles.

Correction and Retraction Policy

Jurnal Wahana Akuntansi is committed to maintaining the accuracy and integrity of its published scholarly record. Corrections or retractions may be issued when errors or ethical concerns are identified after publication.

Corrections may be published when an error affects the accuracy, clarity, or interpretation of an article but does not invalidate its overall findings or conclusions.

Retractions may be issued when there is clear evidence of serious problems, including unreliable findings resulting from significant errors or research misconduct, plagiarism, redundant publication, or other serious violations of publication ethics.

All cases will be assessed by the editorial team based on the available evidence and relevant publication ethics principles. When a correction or retraction is necessary, an appropriate notice will be published on the journal website and linked to the original article, where applicable. The journal aims to ensure transparency while preserving the integrity of the scholarly record.

Access Policy

Jurnal Wahana Akuntansi provides online access to its published articles through its official journal website. Readers can access the journal's published content for academic, educational, and research purposes in accordance with the applicable copyright and licensing terms.

The journal is committed to facilitating the dissemination of scholarly knowledge and supporting the development of research in accounting, finance, and related fields. Access to published articles is subject to the terms and conditions stated on the journal website and the applicable license associated with each article.