Rafi Prathama, . (2026) PERLAKUAN AKUNTANSI BITCOIN DAN POTENSINYA SEBAGAI ASET STRATEGIS DALAM PELAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the accounting treatment of Bitcoin and assess its potential as a strategic asset in corporate financial reporting in Indonesia. Using a qualitative approach with a case study method, this study combines semi- structured interviews with accounting practitioners and academics, as well as analysis of company reports and domestic regulations related to crypto assets. The results show that the absence of specific accounting standards has led companies to generally classify Bitcoin as an intangible asset, even though its economic characteristics often resemble those of an investment asset. The main challenges arise in the areas of recognition, fair value measurement, and disclosure, mainly due to price volatility and regulatory limitations. Other findings indicate that Bitcoin has strategic potential as an instrument for diversification, risk mitigation, and a symbol of a company's innovative capabilities, reinforced by the Resource- Based View and Signaling Theory perspectives. However, its use as a strategic asset still depends on clear accounting guidelines and strengthened national regulations. This study recommends the development of cryptocurrency asset accounting standards to improve the consistency, relevance, and transparency of financial reporting.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112035] [Pembimbing: Eko Yulianto] [Ketua Penguji: Danang Mintoyuwono] [Penguji 1: Ayunita Ajengtiyas] |
| Uncontrolled Keywords: | Bitcoin, Accounting Treatment, Strategic Assets, Cryptocurrency Assets, Financial Reporting |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RAFI PRATHAMA |
| Date Deposited: | 05 May 2026 06:24 |
| Last Modified: | 05 May 2026 06:24 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41794 |
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