The aim of this Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan - e-ISSN: 2622-2205 (online),  p-ISSN: 2622-2191 (print), is the media for scientific studies resulting from research, thoughts, and critical-analysis studies on accounting, financial, cooperative, and SMEs issues in Indonesia and Southeast Asia, especially, and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated in Indonesia and Southeast Asia, especially, and also around the world. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, an electronic journal, provides a forum for publishing original research articles, review articles from contributors, and novel technology news related to accounting science, accounting practices, the accounting profession, finance management, cooperatives, and SMEs. This journal encompasses original research articles and review articles, including:

• Management Accounting
• Financial Accounting
• Public Sector Accounting
• Sharia Accounting
• Accounting Information Technology
• Auditing
• Finance Management
• Taxation
• Banking
• Cooperative and SMEs Accounting