Accounting Treatment for Cryptocurrency

Indonesian Standard

DOI

10.2991/aebmr.k.210717.031How to use a DOI?

Keywords

component, accounting, cryptocurrency, Indonesia

Abstract

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.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Anton Prawira Manullang
AU  - Nur Indah Riwajanti
AU  - Kurnia Ekasari
PY  - 2021
DA  - 2021/07/19
TI  - Accounting Treatment for Cryptocurrency
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 147
EP  - 152
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.031
DO  - 10.2991/aebmr.k.210717.031
ID  - Manullang2021
ER  -