Accounting Treatment for Cryptocurrency
Anton Prawira Manullang, Nur Indah Riwajanti, Kurnia Ekasari
Anton Prawira Manullang
Available Online 19 July 2021.
- 10.2991/aebmr.k.210717.031How to use a DOI?
- component, accounting, cryptocurrency, Indonesia
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.
- © 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/).
Cite this article
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 -