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.