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Jurnal Akuntansi Integratif (JAI) provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
The journal follows the definition of "open access" from the Budapest Open Access Initiative. The journal is an Open Accessed journal as its articles are freely available on the public internet. The journal permits any users to read, download, copy, distribute, print, search, or link to the full texts of the articles, crawl them for indexing, pass them as data to software, or use them for any other lawful and non-commercial purposes, without asking prior permission from the publisher or the author.