Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan - e-ISSN: 2622-2205 (online),  p-ISSN: 2622-2191 (print) is an open access, peer-reviewed journal published by the Department of Accounting, Indonesian Cooperative Institute, Indonesia (now Ikopin University). To improve the quality of the journal, per issue of Volume 6 Number 1, this journal is published three times a year, namely in April, August, and December.

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan accepts rigorous research articles that have not been offered for publication elsewhere, on research related to accounting and business that is relevant to the development of accounting theory and practice in Indonesia and Southeast Asia in particular and in the world. Therefore, this journal accepts articles from Indonesian and other countries' authors. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan covers various research approaches, namely: quantitative, qualitative, and mixed methods. It focuses on various themes, topics, and aspects of accounting and investment.

Published: 2022-11-21

Peran kebijakan dividen dalam memediasi kinerja keuangan terhadap return saham

Rinny Meidiyustiani, Mia Laksmiwati, Retno Fuji Oktaviani, Ivo Rolanda

1628-1639

Gaya kepemimpinan yang efektif pada Generasi X dan Generasi Millenials

Sarah Sentika, Winda Gafrilia Prianka, Muhammad Syakib Asqalani Rifai, Sandra Rusinzika

1538-1554

Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan

Melda Sagita, Sugiyanto Sugiyanto, Fitriana Dewi Sumaryana

1866-1874

Analisis customer engagement terhadap mobile e-sport gamer’s loyalty

Rivaldi Arissaputra, Arief Helmi, Meydia Hasan, Senna Rahma Amelia

1597-1609

Strategi pengembangan obyek wisata Hutan Pinus To’Nakka Ulusalu Kecamatan Saluputti Kabupaten Tana Toraja

Samuel Randy Tapparan, Abedneigo Carter Rambulangi, Agustinus Mantong, Althon K. Pongtuluran

1909-1915

Kajian model kualitas pelayana terhadap keputusan pembelian pada hotel-hotel di Kota Bandung pada masa pandemi covid-19

Winda Gafrilia Prianka, Sarah Sentika, Muhammad Syakib Asqalani Rifai, Windi Sopiani

1754-1767

Literasi Penerapan Pajak Penghasilan Badan Dan Perlakuan Akuntansi

Siti Sarah Agustina, Sugiyanto Sugiyanto, Fitriana Dewi Sumaryana

1786-1802

Pengaruh current ratio dan struktur modal terhadap return on equity

Euis Hernawati, Muthmainnah Muthmainnah, Sugiyanto Ikhsan

1681-1688

Determinan faktor yang mempengaruhi minat investasi

Maria Purwantini, Rahmawati Hanny Yustrianthe, Evi Grediani, Handayani Handayani

1577-1585

Pengaruh Halal Awarness, Sertifikasi Halal dan bahan makanan Halal terhadap keputusan pembelian produk makanan di Era Pandemic Covid-19

Muhammad Syakib Asqalani Rifai, Wildan Nurhidayat, Winda Gafrilia Prianka, Fahma Labiba Salsabila, Syifa Syaliya Nabilah

1563-1576

Analisis ‘Uruf dalam Teori Akuntansi Syari’ah

Erliyanti Erliyanti, Yurmaini Yurmaini

1885-1892

Hubungan Stres Kerja dan Kepuasan Kerja yang dimediasi beban kerja pasca pandemi Covid-19

Putu Ari Pertiwi Sanjiwani, Ni Kadek Nonik Rasminingsih, I Wayan Sucipta Wibawa

1696-1702