Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia
Rahmi Nadiar
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Cryptocurrency Transaction: is it Relevant to Indonesian Accounting Standards? Rahmi Nadiar; Wahyudin Nor; Lili Safrida
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18523

Abstract

Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. This leads to different accounting treatments for many entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts that possibly relevant to the Indonesian accounting standard?Purpose and Methods: This study seeks to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia. As well as to identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study include key informant interviews.Findings: The study findings concluded that tere are deficiencies in the Indonesian accounting standard. This is driven by differences in the use of an entity’s business model. Differences in business activity leads to differing uses in cryptocurrency accounting.Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be broadened by adding additional perspectives.Contribution: Contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led the regulators to create new guidance for accounting financial statements. Keyword: Accounting Standard, Cryptocurrency, Blockchain, Intangible Asset.
Co-Authors Lili Safrida Wahyudin Nor