Journal of Innovation in Governance, Accounting, and Auditing operates on a model where all articles published are freely accessible to readers worldwide, ensuring the widest possible dissemination of research. To cover the costs of publication and maintain the high quality of our journal, an Article Processing Charge (APC) is applied to manuscripts that are accepted for publication. APC Amount: The APC for an accepted article in Journal of Innovation in Governance, Accounting, and Auditing is 0 IDR. This fee is applicable to all articles accepted for publication, regardless of length or type.