Research of Accounting and Information Systems Journal (RAIS) 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 Research of Accounting and Information Systems Journal (RAIS) is 0 IDR. This fee is applicable to all articles accepted for publication, regardless of length or type.