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Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:

1. Copyright Retention
   Authors retain the copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which permits others to share, copy, redistribute, remix, transform, and build upon the work for any purpose, even commercially, provided that proper credit is given to the original authors and the source, and any derivative works are distributed under the same license.

2. Author’s Rights
   Authors are permitted to:

   • Distribute their published article (e.g., post it to an institutional repository, personal website, or academic networking site) with proper acknowledgment of the original publication in this journal.

   • Use and adapt their work for educational or research purposes, provided attribution is given.

3. Publisher’s Rights
   Universitas Muhammadiyah Makassar, as the publisher of Invoice: Jurnal Ilmu Akuntansi, has the right to publish the article in print and electronic form and to make it available in databases and indexing services.

4. Warranties
   Authors warrant that:

   • The manuscript is their original work and does not infringe any copyright, trademark, patent, or proprietary rights of others.

   • The article has not been previously published or is under consideration elsewhere.

   • All co-authors have approved the final version and agree to its submission.

5. Open Access Policy
   All articles published in this journal are open access and freely available to the public immediately upon publication to support greater global exchange of knowledge.