AKUNTANSI UNTUK CRYPTOCURRENCY
Main Article Content
Abstract
Cryptocurrency di indonesia sudah mulai berkembang serta mulai banyak digunakan oleh pelaku bisnis di indonesia. Hal inimenjadifenomenadalammemandangperlutidaknyaperlakuan akuntansi untuk transaksi cryptocurency. Penelitian ini mencoba menggali dan menguji crypto currency dan teknologi block chain dengan pendekatan dan tinjauan PSAK di Indonesia danfokus pada perlakuanakuntansi untuk cryptocurrency di Indonesia. Tujuan penelitian ini adalah melakukan kajian tentang akuntansi untuk crytocurrencyberdasarkan PSAK yang berlaku di indonesia. Penelitian ini menggunakan model literatur review untuk mengetahui akuntansi untuk cryptocurrency. Hasil penelitian menunjukkan belum adanya perlakuan akuntansi untuk transaksi cryptocurrency apakah diperlakukan sebagai kas, aset, atau persediaan.
Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by business people in Indonesia. This is a phenomenon in view of the need for accounting treatment for cryptocurency transactions. This research attempts to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focus on the accounting treatment for cryptocurrency in Indonesia. The purpose of this study is to conduct a study of accounting for crytocurrency based on the applicable PSAK in Indonesia. This study uses a review literature model to find out accounting for cryptocurrency. The results of the study indicate that there is no accounting treatment for cryptocurrency transactions whether treated as cash, assets, or inventory.
Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by business people in Indonesia. This is a phenomenon in view of the need for accounting treatment for cryptocurency transactions. This research attempts to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focus on the accounting treatment for cryptocurrency in Indonesia. The purpose of this study is to conduct a study of accounting for crytocurrency based on the applicable PSAK in Indonesia. This study uses a review literature model to find out accounting for cryptocurrency. The results of the study indicate that there is no accounting treatment for cryptocurrency transactions whether treated as cash, assets, or inventory.
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AKUNTANSI UNTUK CRYPTOCURRENCY. (2019). I-Finance: A Research Journal on Islamic Finance, 4(2). https://doi.org/10.19109/ifinance.v4i2.2885
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I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.
How to Cite
AKUNTANSI UNTUK CRYPTOCURRENCY. (2019). I-Finance: A Research Journal on Islamic Finance, 4(2). https://doi.org/10.19109/ifinance.v4i2.2885
References
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Gormez, Y. & Capie, F. 2003. Prospects for Electronic Money: A US – European Comparative Survey. Working Papers 0302. Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
Ivashchenko A. I. 2016, Using Cryptocurrency in the Activities of Ukrainian Small and Medium Enterprises in order to Improve their Investment Attractiveness. Проблеми економіки № 3, 2016
Midab. 20 Agustus 2017. Apa Itu Cryptocurrency- Seri Belajar Cryptolocho #1.Cryptolocho.com – https://goo.gl/8yJSPt
Mulyanto.Ferry. 2015 IJNS – Indonesian Journal on Networking and Security - Volume 4 No 4 – 2015 – ijns.org
Nakamoto, S. (2008). Bitcoin: A Peer-to- Peer Electronic Cash System. Consulted, 1–9.http://doi.org/10.1007/s10838-008- 9062-0
Syamsyah, Nurfia Oktaviani. 2017, Indonesian Journal on Networking and Security - Volume 6 No 1 – 2017
Waspada, Ikaputera. (2012). Percepatan Adopsi Sistem Transaksi Teknologi Informasi Untuk Meningkatkan Aksesibilitas Layanan Jasa Perbankan. Jurnal Keuangan dan Perbankan Vol 16 No. 1 Tahun 2012.
Zigman, Marty. Three Methods for Simple Bitcoin Business Accounting. https://bitcoinmagazine.com/articles/three-methods-simple-bitcoin-business-accounting-1427833704/
Conway, J. (2014). Beginners Guide to Cryptocurrencies, 1–10.
Berentsen,Aleksander and Schär,Fabian. 2018.A Short Introduction to the World of Cryptocurrencies. Federal Reserve Bank of St. Louis Review, First Quarter 2018, 100(1), pp. 1-16.https://doi.org/10.20955/r.2018.1-16
Danella, Tiara Dhana; Sihabuddin, Hamidah. (2015). Bitcoin Sebagai Alat Pembayaran Yang Legal DalamTransaksi Online.http://hukum.studentjournal.ub.ac.id/index.php/hukum/article/view/89 8/889
Dourado, Eli dan Jerry Brito. (2014). Cryptocurrency.The New Palgrave
Ersa Tri Wahyuni, 2012, Menggagas Akuntansi Untuk Cryptocurrencies. majalah Akuntan Indonesia edisi Februari 2018
Gormez, Y. & Capie, F. 2003. Prospects for Electronic Money: A US – European Comparative Survey. Working Papers 0302. Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
Ivashchenko A. I. 2016, Using Cryptocurrency in the Activities of Ukrainian Small and Medium Enterprises in order to Improve their Investment Attractiveness. Проблеми економіки № 3, 2016
Midab. 20 Agustus 2017. Apa Itu Cryptocurrency- Seri Belajar Cryptolocho #1.Cryptolocho.com – https://goo.gl/8yJSPt
Mulyanto.Ferry. 2015 IJNS – Indonesian Journal on Networking and Security - Volume 4 No 4 – 2015 – ijns.org
Nakamoto, S. (2008). Bitcoin: A Peer-to- Peer Electronic Cash System. Consulted, 1–9.http://doi.org/10.1007/s10838-008- 9062-0
Syamsyah, Nurfia Oktaviani. 2017, Indonesian Journal on Networking and Security - Volume 6 No 1 – 2017
Waspada, Ikaputera. (2012). Percepatan Adopsi Sistem Transaksi Teknologi Informasi Untuk Meningkatkan Aksesibilitas Layanan Jasa Perbankan. Jurnal Keuangan dan Perbankan Vol 16 No. 1 Tahun 2012.
Zigman, Marty. Three Methods for Simple Bitcoin Business Accounting. https://bitcoinmagazine.com/articles/three-methods-simple-bitcoin-business-accounting-1427833704/