Accounting Treatment for Cryptocurrency

Anton Prawira Manullang, Nur İndah Riwajanti, Kurnia Ekasari · Advances in economics, business and management research/Advances in Economics, Business and Management Research · 2021

This research aims to identify and explore Indonesia's crypto currency accounting treatment based on standard and crypto currency development.This research was conducted using a literature review and an interview with three informants as a data source.This study uses the technique of data analysis and is a pure qualitative descriptive form.The research outcome is that there has been no clear accounting for crypto currency transactions in Indonesia so far.This research also revealed that crypto currency development in Indonesia is currently growing rapidly with the emergence of traders and exchangers as evidence at all times, but development is not balanced without any clear crypto currency rules and policies.

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