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, Oktarini Khamilah Siregar
Panca Budi Development University
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Journal : Harmony Management: International Journal of Management Science and Business

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Analysis of Cryptocurrency Financial Reporting Based on PSAK Ayu Kurnia Sari; Vina Arnita; Hendra Saputra; Oktarini Khamilah Siregar; Rica Cahya Amalya
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 1 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i1.171

Abstract

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.
Co-Authors , Rahima Br Purba , Samrin , Yunita Sari Rioni Abdul Aziz Suendar Nasution Ade Novalina Ainiel Riany Putri Ajie Rahman Alditra Dwiky Junidwan Anwar Suhut Apriliani, Sundari Arianta Br Surbakti, Desi arja, mustaqiemarja Aulia, Nurul Ayu Kurnia Sari Bhaktiar Efendi Buaya, Register Launli Cahya Dhea Ningrum Dessy Adriana Pakpahan Diana Angkat Diana Raihannisa Dinda Rizki Sakinah Kasim Dito Aditia Darma Nasution Diwayana Putri Nasution Doriawaty, Rini Dwi Salsabila Ilham Echa Elzha Fitri Elmilawaty, Novi Fitri Yani Panggabean Hasrul Azwar Hasibuan Hendra Saputra Icce Leni Damanik Junawan Junawan Junawan, Junawan Lia Nazliaan Nasution Lili Puteri Handayani Lubis, Mutiara Aulia M Fakhri Ulsar Sirait M Farid Amriyadi M. Farhan Lubis Mahza Dumoli A.Sitorus Maisyarah, Renny Mendrofa, Sabar Jaya Miswanda M, Tantra Mustika Tupa Sihombing Napitupulu, Juni Yanti Novitayana Br Sinurat Nurmayani Nurmayani Rahayu, Novita Tri Rahimah br. Purba Rahmat Hidayat Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Rica Cahya Amalya Rini Andriani Rizki, Nurul Aulia Rosliana Rosliana Rosliana Rosliana Sabar Jaya Mendrofa Sabrina Salsabilah Siburian, Gunawan Syahputra Suci Pratiwi Suhendi Suhendi Tia Novira Sucipto Tri Dessy Ratna Sari Tripriyono, Agus Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun