AKRUAL fully adheres to the ethical guidelines for research and publication described in the Guidelines on Good Publication and Principles of Transparency and Best Practice in Scholarly Publishing.
AKRUAL is the official title of the journal. The name clearly reflects the journal’s disciplinary focus and signals its academic identity within Hasanuddin University. The name AKRUAL is distinctive and consistently used across the journal platform and published issues, helping to prevent confusion with other journals and ensuring that potential authors and readers are not misled about the journal’s origin, ownership, or scholarly scope.
AKRUAL is hosted on Hasanuddin University’s official OJS platform, which is maintained to support secure access and protect users’ data during registration, submission, and peer review. The website presents the journal’s information in a clear and professional manner and is designed to uphold high ethical standards by providing accurate, non-misleading descriptions of the journal’s identity, ownership, and editorial practices. The journal’s aims and scope, readership focus, and publication policies are publicly available on the site, including statements on originality, authorship expectations, and ethical requirements that guide what the journal considers for publication. The journal’s ISSN information is displayed on the website and is consistently used to identify the journal and its published content.
AKRUAL applies a double-blind peer review process to ensure fair, objective, and rigorous assessment of every submission. Manuscripts that pass the initial editorial screening are evaluated by reviewers based on scholarly merit and relevance, including the originality and significance of the topic, the clarity of the research problem, the appropriateness and rigour of the methodology, the quality and transparency of analysis, the strength of the discussion and conclusions, and the adequacy of supporting literature and referencing. Reviewer reports and recommendations are communicated to the corresponding author for revision and response where required. Final editorial decisions are made by the editorial team after considering the reviewers’ evaluations and the author’s revisions. The full peer review process and policy are available here.
Faculty of Economics and Business, Hasanuddin University, Indonesia, is the official publisher and owner of AKRUAL and is responsible for the journal’s overall management and operations. The journal is managed by the editorial team under the governance structure stated on the journal website. AKRUAL provides clear and non-misleading information about its ownership, institutional affiliation, and management responsibilities, ensuring that authors and readers can readily identify the journal’s origin and organisational accountability.
AKRUAL is overseen by an editorial governance structure that includes the Editor in Chief and the editorial board, whose members are appointed based on their expertise in the journal’s disciplinary areas and thematic pillars. The journal’s governing body supports the maintenance of academic standards, editorial integrity, and the quality of peer review and decision-making. The full names and affiliations of the editorial leadership and board members are publicly available on the journal website, and the list is updated periodically to reflect the journal’s development and scholarly needs.
AKRUAL provides transparent editorial accountability by publicly listing the journal’s editorial roles, full names, and institutional affiliations on the journal website, which can be accessed here. In addition, AKRUAL clearly provides official contact information for the editorial office, including the institutional address at the Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia, as well as designated principal and support contacts, which are available here.
AKRUAL states its copyright and intellectual property arrangements clearly on the journal website here. The policy explains the terms and conditions of publication, including author retained rights for legitimate scholarly use. Authors may, for example, make personal copies, use the work for teaching, share copies with research colleagues for non-commercial use, present the work at conferences, include it in theses or dissertations (non-commercial), and reuse parts of the work in later publications, provided proper acknowledgement to AKRUAL is given.
Licensing is also stated explicitly. AKRUAL and its published articles are licensed under the Creative Commons Attribution 4.0 International Licence (CC BY 4.0), which permits reuse with appropriate attribution. The licensing statement is displayed on the journal policy pages and is linked in the Intellectual Property page here.
AKRUAL does not charge any author fees. The journal’s fee policy is stated clearly on the website here, including that the article submission fee, acceptance fee, and article processing charges (APCs) are all USD 0.00, and authors are not required to pay at any stage of submission, review, or publication.
AKRUAL maintains a clear and detailed publication ethics framework that is publicly available on the journal website here. The journal defines research misconduct to include fabrication, falsification, plagiarism, and citation manipulation, and the editorial team takes reasonable and proportionate steps to identify and prevent such practices at submission and after publication. When ethical concerns are raised, the editors follow COPE aligned good practice to assess the allegation, manage potential conflicts of interest in the complaint, request an explanation from the corresponding author, and, where needed, involve additional expert review. If misconduct is confirmed, actions may include rejection prior to publication or, for published work, a formal correction or retraction that is linked to the original article to protect the integrity of the scholarly record.
AKRUAL is issued triannually, meaning it publishes three issues each year. In practice, recent publication dates show that issues are consistently released in February, June, and October, although the exact publication date may vary slightly from year to year depending on the editorial and production timeline.
AKRUAL provides immediate open access to all published content, meaning readers can access, read, and use articles without subscription barriers. This approach is based on the principle that making research freely available supports a greater global exchange of knowledge. The journal’s open access arrangements, including its CC BY 4.0 licensing statement, are stated in the Open Access Policy available here.
AKRUAL maintains a clear long-term preservation and accessibility strategy to ensure that published content remains available to readers over time. The journal uses the LOCKSS (Lots of Copies Keep Stuff Safe) system, which supports distributed preservation across participating libraries for preservation and restoration purposes.
In addition to LOCKSS, AKRUAL maintains a digital archive by converting and upgrading file formats in line with evolving technology standards and, where relevant, works with preservation partners to strengthen permanence and accessibility. The journal also applies local backup and website archiving by storing its electronic content, including manuscripts and metadata, across multiple sources, with restoration procedures designed to restore access in the event of server disruption.
AKRUAL also supports self-archiving, allowing and encouraging authors to deposit the final published version (publisher’s PDF) in personal websites and recognised repositories, provided that complete bibliographic information is included and AKRUAL is cited as the original place of publication. Finally, the journal is listed in the Keepers Registry, strengthening transparency regarding its participation in trusted preservation services.
AKRUAL operates as a non-profit scholarly journal under its publisher, the Faculty of Economics and Business, Hasanuddin University, Indonesia. The journal does not generate revenue from author payments, as it does not charge any submission fee, acceptance fee, or article processing charge at any stage of the publication process. As a result, the journal’s core operations are primarily supported through institutional resources and support from the publisher, and this institutional support does not influence editorial decision-making, which remains based solely on scholarly merit and compliance with the journal’s policies and peer review standards.
AKRUAL does not accept any form of commercial advertising on its website or within its published articles. The journal is a non-profit academic publication fully supported by the host institution, and its content is strictly reserved for scientific and educational purposes. This policy ensures that editorial decisions are never influenced by commercial interests.
AKRUAL does not conduct unsolicited direct marketing or mass solicitation of manuscripts. Any communications from the journal, such as calls for papers, announcements, or publication notifications, are limited to registered users and recipients who have opted in or have an existing professional relationship with the journal. All messages are factual, non-misleading, and recipients may opt out of future communications at any time.