Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD) provides immediate open access to its content based on the principle that making research freely available to the public supports a greater global exchange of knowledge.

As an open-access journal, all articles published in JAD are freely available online without charge to readers or their institutions. Users are permitted to read, download, copy, distribute, print, search, and link to the full texts of published articles without requiring prior permission from the publisher or the authors, provided that such use complies with the applicable copyright and licensing terms.

This policy is consistent with the principles of the Budapest Open Access Initiative (BOAI), which promotes free and unrestricted access to scholarly research. JAD is committed to facilitating the dissemination of research in financial accounting, management accounting, taxation, auditing, capital markets, corporate finance, and related fields to support the advancement of knowledge and professional practice.