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: 2022-04-25

Innovation of online-based periodic salary increase services in the Bandung city personnel and human resources development agency

Eviana Widiati, Ihsan Ratma Dinata, Tatang Hardi Susangka, Riska Fauziah, Vina Febriyanti Hasanah

2184-2192

Apakah blockchain mampu mencegah kecurangan akuntansi?

Mia Ika Rahmawati, Anang Subardjo

2204-2210

Factors influencing consumer attitudes towards web series content marketing

Allicia Deana Santosa, Yeshika Alversia, Mira Rahmawati

2193-2203

Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan

Harry Budiantoro, Windy Junika , Kanaya Lapae, Hestin Agus Tantri Ningsih , Adinda Primadini

Pengaruh profitabilitas dan likuiditas terhadap modal kerja

Fadhil Nurilman Muhammad , Yana Hendayana

2135-2141

Pengaruh kualitas layanan dan medical expenses terhadap kepuasan pasien pada pusat kesehatan masyarakat (Puskesmas) Cimahi Tengah

Sindrawati Sindrawati, Elis Muslimah, Koniah Koniah, Merita Gianti Pratiwi, Ikhsan Gumelar, Mohammad Farisan Zulhazmi

2164-2171

Policy implementation of child protection in Bandung City, Indonesia

Entin Kartini, Iwan Hermawan, Fajar Kurniawan, M. Aksal Satria, Ananda Dwinur Permata

2184-2192

Tren onsumsi kopi robusta pada tingkat usia di OKU Selatan

Angga Sebagustionnes, Yetty Oktarina, Fifian Permatasari

2096-2100