Jurnal Riset Akuntansi Soedirman (JRAS) provides immediate open-access to its content on principle since Vol. 1 No. 1 2022, making research freely available to the public, which supports a greater global exchange of knowledge.  This is an open-access journal, meaning all content in Journal Riset Akuntansi Soedirman (JRAS) is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.