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: 2022-02-11

Strategi Pengembangan Laboratorium Business Venturing

(Studi Kasus Pada Fakultas Ilmu Administrasi Universitas Brawijaya)

Arik Prasetya, Astri Warih Anjarwi, Kartika Putri Kumalasari, Nabilla Putri Lishandy

797-806

Pengaruh Fraud Diamond Terhadap Penyimpangan Akuntansi

Salsabiila Zaeninaa, Arief Himmawan Dwi Nugroho

859-870

The Efficiency of Local and International Banks in Indonesia

Fransiskus X Lara Aba Aba, Antuh Junior

917-931

Pengaruh Work-life Balance dan Flexible Working Arrangement terhadap Job Performance dengan Dimediasi oleh Employee Engagement

Adinda Siska Witriaryani, Aprilizayanti Putri, David Jonathan, Tengku Mohd Khairal Abdullah

932-947

Rural tourism: Activities and challenges

Muhammad Ramli, Hasan Basri, Muhammad Adi Junaidi, Irwan Rahadi, Muh Hilmi Pauzi

2774-2780

Keputusan pembelian produk vitamin c di masa pandemi covid - 19

Kurnia Kusumawati, Sahat Saragi, Lies Putrianti

2859-2865