Copyright and License Statement

Copyright :

Authors who publish their manuscripts in this Journal agree to the following conditions:

1. The copyright for any article in the Balance: Jurnal Akuntansi dan Manajemen is fully held by the author under a Creative Commons CC BY 4.0 license.
2. The author acknowledges that the Balance: Jurnal Akuntansi dan Manajemen has the right to publish for the first time with a Licence Creative Commons Attribution 4.0 International License / CC BY 4.0
3. You are free to:
   Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
   Adapt — remix, transform, and build upon the material for any purpose, even commercially.
   The licensor cannot revoke these freedoms as long as you follow the license terms
4. Under the following terms:
   Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
   No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

License:

Balance: Jurnal Akuntansi dan Manajemen under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.