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: 2022-12-28

Determinan tax avoidance pada perusahaan pertambangan di Indonesia

Dini Wahjoe Hapsari, Fanisa Putri Agustya

2201-2208

Tingkat pendapatan dan tingkat kepercayaan terhadap kepatuhan wajib pajak

I G. N. Oka Ariwangsa, Ni Wayan Sri Kariyani

2209-2215

Analisis Non Performing Loan pada PT Bank BRI tbk

Devina Zahra Yuniar, Enjang Suherman, Dwi Epty

2189-2194

Teori agensi : Teori agensi dalam perspektif akuntansi syariah

Hilda Salman Said, Chusnul Khotimah, Dekri Ardiansyah, Hanifah Khadrinur, Marsheli Indira Putri

2434-2439

Pengaruh remunerasi dan motivasi terhadap kinerja pegawai

Olivia D. Y. Pomoeng, Yulianus M. Rombeallo

2487-2496

Effectiveness of self-control and cyberloafing on employee performance

Levana Bening Hafizh, Yelli Eka Sumadhinata

2295-2302

Penerapan strategi pemasaran berbasis media digital pada usaha jasa logistik

Ni Made Budiastuti, Dewi Kartikaningsih, Ahmad Yani, Ajoe Kartika Mastaka

2285-2294

Pengaruh biaya operasional dan kurs terhadap pendapatan pada PT. Smartfren Telecom, Tbk

Grace Sriati Mengga, Mince Batara, Marsita Lambe’ Toding

2396-2402

Analisa penyalahgunaan social crowdfunding

Felia Hutari Dwi Putri, Novianita Sita Devi

2391-2395

Time value of money dan economic value of time

Athaya Zendania, Kartika Setyani

2419-2426

Human resources management in the children's social welfare institution darul ilmi, Depok city

Muhammad Sahrul, Soni Akhmad Nulhaqim, Rudi Saprudin Darwis, Adi Fahrudin

2313-2319

Analisa pengaruh Marketing Mix dan perilaku konsumen setelah Covid-19 terhadap keputusan Impulse Buying pada Miniso Cabang Mall Ciputra Jakarta

Widia Sentia Wardani, Sumarsid Sumarsid, Jayadi Jayadi, Dewi Kartikaningsih, Ahmad Yani, Robby Simanjuntak

2518-2527

Analisis kualitas pelayanan pada PT Perusahaan Gas Negara tbk, area Karawang

Agnes Dini Septarini, Aji Tuhagana, Flora Patricia Anggela

2127-2135