As part of the group of UNIMAS Journals, UNIMAS Review of Accounting and Finance is committed to the permanent availability and preservation of scholarly research. To guarantee long-term digital preservation, content published by UNIMAS Review of Accounting and Finance are deposited in the PKP Preservation Network and the LOCKSS archives. Digital content is stored in the LOCKSS archive with no user access unless a “trigger” event occurs. If content is no longer available from UNIMAS Review of Accounting and Finance, LOCKSS is able to make the said content available as open access.