Panduan Wawancara

Sampel orang yang diwawancarai dipilih berdasarkan pengetahuan akuntansi dan minat
mereka pada cryptocurrency. Semua narasumber diberikan pertanyaan apa yang mereka ketahui
tentang cryptocurrency. Pertanyaan-pertanyaan ini bersifat terbuka dan karenanya, jawabannya
sangat rinci dalam beberapa kasus. Analisis pengetahuan mereka tentang cryptocurrency tidak
dilakukan perhatian khusus, karena tujuan dari penelitian ini adalah untuk menganalisis
akuntansi cryptocurrency dan bukan kuantitas atau kualitas pengetahuan mereka tentang
cryptocurrency.

Ini adalah konsep yang akan penulis diskusikan selama wawancara:

1. Latar belakang pribadi (misalnya pekerjaan dan pendidikan) dan pengetahuan umum tentang
cryptocurrency
2. Masalah regulasi dan akuntansi umum yang terkait dengan cryptocurrency
3. Tiga tema sentral yang diidentifikasi saat memperhitungkan cryptocurrency
a. Perspektif aset
Proses akuntansi untuk aset: Apakah memenuhi definisi aset → Klasifikasi aset → Pengakuan
aset → Penilaian → Penyusutan / Amortisasi / Penurunan Nilai.
b. Perspektif pendapatan
c. Pengungkapan
3. Masa depan untuk cryptocurrency (misalnya standar IFRS, peraturan, dll.)

Wawancara dimulai dengan beberapa pertanyaan umum tentang pekerjaan responden

sebelumnya pengalaman dan pengalaman dari cryptocurrency. Sebelum mengajukan pertanyaan
akuntansi yang lebih spesifik, informan diminta untuk menjelaskan interpretasi mereka tentang
masalah dan tantangan terkait cryptocurrency. Disini penulis ingin menekankan bahwa penulis
tidak mencari jawaban yang benar untuk setiap pertanyaan, melainkan penulis ingin melihat
perspektif dari narasumber.
 INTERVIEW TRANSCRIPT
Made Gilang Sedayu Bagaskara
Full-time Assistant Manager
Central Bank of Indonesia (Representative of East Nusa Tenggara Province)

Salah satu mata uang kripto, bitcoin ramai diperbincangkan dan makin populer. Hal ini
karena harga bitcoin makin meningkat bahkan nyaris menyentuh Rp 700 juta per keping. Bitcoin
juga sudah mulai dilirik oleh sejumlah perusahaan seperti Tesla yang mengumumkan bisa
menerima pembayaran menggunakan bitcoim. Tesla bahkan sampai membeli bitcoin senilai US$
1,5 miliar untuk kas perusahaan. Di Indonesia, bitcoin tidak digunakan sebagai alat pembayaran
yang sah. Hal ini karena hanya ada satu mata uang yang sah yaitu Rupiah sebagaiamana tertuang
di UU No 7 Tahun 2011.
Q1: Bisakah Anda ceritakan sedikit tentang pekerjaan Anda?
Q1a: Berapa lama Anda bekerja di posisi ini?
Q1b: Apa latar belakang pendidikan Anda?
Q1c: Jenis tugas sehari-hari yang Anda kerjakan?

Q2: Bagaimana anda melihat fenomena cryptocurrency yang saat ini terjadi? Baik dari perspektif
anda sebagai pegawai BI maupun dari perspektif pribadi Saudara? Seperti kita tahu, saat ini
bahkan untuk 1 bitcoin nilainya sudah lebih dari Rp800juta

Q3: Bagaiamana legalitas crytocurrency di Indonesia sendiri? Regulasi apa yang Bank Indonesia
terbitkan terkait adanya Cryptocurrency ini?
Q4: Sebenarnya apa alasan yang menjadi dasar tidak diterimanya cryptocurrency (seperti
bitcoin) oleh Bank Indonesia dan banyak ditolak oleh regulator di beberapa negara? Bagaiamana
pendapat anda mengenai hal tersebut?
Q5: Risiko apa yang dapat anda lihat dari adanya transaksi cryptocurrency ini? Mengingat dalam
praktiknya cryptocurrency terjadi tanpa adanya pihak ketiga, dalam hal ini perbankan
Q7: Lalu, Bagaiamana peran dan strategi Bank Indonesia mengatasi permasalahan tersebut?

Q8: Beberapa hari lalu Gubernur Bank Indonesia Bpk Perry Warjiyo sedang merumuskan Mata
uang digital/CBDC yang akan diterbitkan oleh BI, mungkin bisa di elaborasikan terkait hal
tersebut dan apa perbedaanya dengan cryptocurrency yang saat ini sudah ada?
Q9: Terkait digitalisasi keuangan yang bank Indonesia saat ini rumuskan, bagaiamana anda
melihat teknologi blockchain dan seberapa besar pengaruh pemanfaatan teknologi tersebut
kedepannya thd sistem keuangan/digital currency?

Q10: Terkait dengan regulasi yang telah dikeluarkan oleh Bank Indonesia terhadap
Cryptocurrency. Ketika kita berbicara dalam konteks penyusunan laporan keuangan perusahaan,
Apakah menurut Anda kita dapat memperlakukan kepemilikan cryptocurrency seperti mata uang
pada umumnya?

Q11: Seperti kita tahu, Badan Pengawas Perdagangan Berjangka Komoditi Indonesia resmi

mengizinkan perdagangan cryptocurrency di bursa berjangka . Dan bagaimana jika suatu

entitas/perusahan menerimanya sebagai pembayaran bukan sebagai alat investasi/trading?
Bagaimana pengakuannya menurut anda?

Stancheva, Eleonora. (2019). Accounting for Cryptocurrencies -Some Unanswered Questions

and Unresolved Issues, Year Book of Sofia University. 10.13140/RG.2.2.19422.28486. There is
an increased attention on cryptocurrencies from regulators, investors and entrepreneurs and they
undoubtedly are a discussion and research focus point in many domains due to their popularity,
innovative characteristics and increasing variety. The purpose of this paper is to shed light on
some accounting and financial reporting issues that recently challenge accounting theory and
practice due to the lack of standards or other forms of accounting regulations for
cryptocurrencies. The latter are analysed on the ground of their common and most recently
studied characteristics and in the context of the International Financial Reporting Standards
(IFRSs). Introducing and structuring the research problem Recent developments in artificial
intelligence, big data analytics and blockchain technologies are changing the current status of
accounting and accounting profession and reshaping their future with a faster pace than what
experts in the field have expected. There are many challenging issues for the contemporary
accounting theory and practice and probably the most discussed one is the accounting treatment
of Bitcoin. It seems that concerns about digital currencies are prevailing due to their popularity,
innovative characteristics and increasing variety. Regulators are trying to respond to these
changes in the accounting domain but still there are no accounting standards,

Stancheva, Eleonora. (2019). Accounting for Cryptocurrencies -Some Unanswered Questions

and Unresolved Issues, Year Book of Sofia University. 10.13140/RG.2.2.19422.28486.

Procházka, David. (2018). Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A
Comparison and Assessment of Competing Models. The International Journal of Digital
Accounting Research. 161-188. 10.4192/1577-8517-v18_7.
Procházka, David. (2019). Is Bitcoin a Currency or an Investment? An IFRS View. 10.1007/978-
3-030-11851-8_21. The rise of cryptocurrencies raises also question of how to account for them.
The paper focuses on two common situations when firms deal with cryptocurrencies—receiving
cryptocurrencies as a means of payment or acquiring cryptocurrencies for investment purposes.
Using empirical evidence from economic literature, the paper discusses the properties of
cryptocurrencies as cash and as an investment asset. Based on this analysis, potential accounting
models under IFRS are developed and discussed regarding the motivation with which an entity
acquires cryptocurrencies. Arguments are presented to show that a fair value model is the most
relevant for investment purposes and a foreign currency approach is appropriate for payment
transactions.

Drobyazko, Svetlana. (2020). Cryptocurrency as an object of accounting. Economics. Finances.

Law. 10-13. 10.37634/efp.2020.1.2. One of the innovations of recent times has been the
discovery of a special kind of currency, called "cryptocurrency". Today, this phenomenon has
become a global phenomenon known to most people, including in Ukraine, as a result of the
crisis in the domestic banking system, the volatility of the hryvnia, the volatile exchange rate and
other difficulties faced by business. At the same time, most authors mainly consider the technical
aspects of cryptocurrency mining. However, one-sided research from the point of view of
describing the technical model of operation does not allow to reveal their essence as an economic
category, and also hinders the rapid establishment of adequate institutional standards, regulatory
procedures for emission and exchange. As a result, there was a certain imbalance - economic
innovations outstripped the development of legislation that would regulate the relationship
between entities in the field of payments and payments in cryptocurrency. Lack of legal support
causes considerable difficulty to reflect cryptocurrency transactions in financial accounting. The
purpose of the article is to determine the features of accounting cryptocurrency in enterprises.
We have determined that cryptocurrency is not a type of electronic money, but is a completely
new economic category, so it is necessary to include a sub-account 336 "Cryptocurrency" in the
Accounts Plan. The attribution of cryptocurrency to the composition of electronic money is
impractical because there are significant differences between these concepts: decentralized
nature, mining method of mining, anonymity, etc. Cryptocurrency has its advantages and
disadvantages compared to fiat and electronic money. All this makes it an entirely new asset, a
new economic category. Certain features of accounting for foreign currency transactions are also
characteristic of cryptocurrency transactions. When using digital currency as a payment method,
cryptocurrency is included in monetary items. Accordingly, in accounting for cryptocurrency,
subject to control by the NBU, the concepts of "exchange rate" and "exchange rate differences"
may be fully applied. To calculate depreciation of fixed assets and software used for mining, we
propose to use the cumulative method. This method is applied to objects that wear more in the
first years of operation and those that are rapidly morally aging.

Vincent, Nishani & Davenport, Stephan. (2021). Accounting Research Opportunities for
Cryptocurrencies. Journal of Emerging Technologies in Accounting. 10.2308/JETA-19-11-14-
46. During recent years, cryptocurrency has gained the attention of many large companies such
as Facebook, Expedia, Apple, and Overstock to name a few. The acceptance and use of
cryptocurrency in business transactions can have a major impact on a company's accounting
system. However, accounting research exploring issues related to cryptocurrencies is sparse.
Therefore, we identify research questions that the accounting profession should address
concerning cryptocurrencies. We categorize these research questions using Rogers' theory of
diffusion of innovation in an attempt to encourage and extend accounting research in
cryptocurrencies to influence the design, development, adoption, implementation, and operation
of the technology. We recommend that researchers take a more prescriptive approach to
research, rather than a descriptive approach, given that cryptocurrency is in the infancy stage of
development and adoption.

Subačienė, Rasa & Kurauskienė, Natalija. (2020). Evaluation of alternatives of cryptocurrency

accounting. Buhalterinės apskaitos teorija ir praktika. 22. 4. 10.15388/batp.2020.26. The
emergence and popularity of the cryptocurrency has caused a great deal of controversy in the
scientific community over market development opportunities, further use of virtual money, and
its integration into traditional accounting systems. The global financial market creates many
opportunities to use electronic and virtual money for various types of transactions, and the
question of how to record cryptocurrency and related transactions in accounting remains
relevant. The aim of the research is to evaluate the alternatives of cryptocurrency accounting. For
the research methods of scientific literature analysis, comparison, interpretation, information
systematization, generalization were used. Although various authors, national and international
accounting standards regulators provide their insights and recommendations on cryptocurrency
accounting, a unified system has not been formed yet. Currently are analysed such alternatives of
cryptocurrency accounting as financial asset, intangible asset or inventory.

Paunescu, Mirela & Popa, Adriana & Ciobanu, Radu. (2020). Proposals Regarding Accounting
for Cryptocurrencies in Accordance with Romanian Accounting Regulations. CECCAR Business
Review. 1. 11-24. 10.37945/cbr.2020.09.02. Romanian legislation does not include concrete
regulations on the accounting treatment of cryptocurrencies. They are not recognized as
currencies traded on a regulated market and cannot be categorized as “classic” currencies under
the laws in this field. Moreover, given the lack of rules and supervision regarding virtual
currencies at global level, as well as their diversification, these new types of amounts are
classified as speculative assets by the National Bank of Romania.In the laws of other states,
according to accounting regulations, these virtual currencies are often classified as inventory or
intangible assets. Romanian professionals often face uncertainties regarding the correct way of
accounting for cryptocurrency transactions, especially since the accounting treatment has tax
implications as well.Therefore, in this article we aim to propose a number of accounting
treatments for the most frequent cryptocurrency transactions, in accordance with the Order of the
Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations
regarding the individual annual financial statements and consolidated annual financial
statements, as subsequently amended and supplemented. In addition, we propose amending the
Chart of Accounts so that such elements can be easier to identify in the accounting records of
firms that use this type of assets.

Makurin, A.. (2020). Cryptocurrency Assets in the Financial Accounting Systems. The Problems
of Economy. 3. 184-189. 10.32983/2222-0712-2020-3-184-189. The article deals with
constructing an asset accounting process and an algorithm for recognizing an object as an asset.
The main approaches to the reflection of cryptocurrency in financial accounting are analyzed.
The study showed that International Financial Reporting Standards (IFRS) still lack specific
clarifications on the correctness of accounting and recognition of cryptocurrencies.
Cryptocurrencies are suggested to be recognized as, intangible assets on the one hand, and as
inventories, on the other. The research shows that before starting the process of accounting for
any asset, it is necessary to determine, whether such a resource meets the definition of an asset.
The article proves that cryptocurrency is an asset. However, attaching cryptocurrency to a certain
group of assets turns out to be rather problematic. The main approaches to doing it are analyzed.
Speaking formally, cryptocurrency is considered to be cash or cash equivalents. Cash and
cryptocurrencies have been compared, and the main distinguishing features of these two assets
have been considered. The conclusion is made that cryptocurrency should be evaluated at fair
value, indicating the date of evaluation to fix actual market conditions. The measure of
cryptocurrency when reflected in the financial reporting is the US dollar or its equivalent in the
national currency as at the balance sheet date. The research has shown that depending on the type
of the enterprise activity, cryptocurrency should be determined in the financial reporting, or the
«balance sheet», as «intangible assets» (line code 1000), and the primary value of such an asset
corresponds to line 1001, or inventories (line code 1100). Also, if the company’s accounting
policy states that cryptocurrency is a financial investment, it should be reflected in line 1160.

Melihat dulu struktur karya ilmiah di bidang akuntansi, umum-khusus , atau gmna
Bank

Berdasarkan literatur review tersebut, terdapat beberapa point yang menurut penulis perlu diulas
lebih lanjut, antara lain:
1. Penulis akan melihat dr sudut pandang/perspekti tidak hanya dari aturan di PSAK namun juga
IFRS (Accounting for Cryptocurrencies in Accordance with IFRS + Indonesian Accounting
Regulations.)
2.Penulis tidak hanya akan melihat dari sisi balance sheet/SOFP, tetapi dari sisi income
statement perusahaan dilihat dari sisi revenues perusahaan.
3. Penulis juga akan mengulas kembali dari perspektif asset, karena di penelitian tsb masih
memunculkan pertanyaan salah satunya terkait perlakuan crytocurrency sebagai mata uang
tradisional dan dianggap kas atau setara kas, atau investasi, dan juga terkait klasifikasi aset
lainnya.
4. Selanjutnya, dalam penelitian ini akan terdapat skenario di mana cryptocurrency akan dilihat
dari perspektif sebagai mata uang (asing), meskipun regulator sistem keuangan tidak
menganggap cryptocurrency sebagai uang (mata uang fiat).
4. Isu yang menurut penulis perlu untuk diulas dan dilakukan pendalaman lainnya adalah terkait
disclosures dan faktor risiko yang mungkin ditimbulkan dari akuntansi untuk cryptocurrency.
5. Dalam penelitian ini penulis juga ingin mengulas Isu, perkembangan, dan update terkini
terkait cryptocurrency , untuk mendapatkan pandangan tentang akuntansi dan keuangan
profesional tentang masalah terkini tentang akuntansi untuk cryptocurrency.
6. Penelitia ini juga mencakup ringkasan singkat tentang blockchain, hanya untuk memahami
dasar-dasarnya, tidak membahas masalah teknologi atau proes bisnis yang secara mendalam
7.Penelitian ini akan fokus pada efek cryptocurrency pada akuntansi, bukan tentang proses bisnis
crypto maupun teknologi blockchain. Penelitian ini akan fokus pada standar akuntansi dan
bagaimana cryptocurrency yang relevan dalam laporan keuangan perusahaan.
1. Aset
1.1 Definisi dan Pengakuan Aset
1.2 Klasifikasi Aset
1.3 Kas dan Setara Kas
1.4 Non-Cash Financial Assets
1.5 PPE
1.6 Inventories
1.7 Intangible Asset

2. Revenues
2.1 Akuntansi Pendapatan
2.2 Pendapatan Cryprocurrency

3. Disclosures/Pengungkapan