The Urgency of Establishing Accounting Standards for Digital Assets in Indonesia: A Literature Review
DOI:
https://doi.org/10.55927/vmycaf26Keywords:
Digital Assets, Accounting Standards, PSAK, IFRS, CryptoAbstract
The rapid growth of digital assets had brought significant implications for global accounting practices. However, in Indonesia, the Financial Accounting Standards (PSAK) have not yet provided specific guidance regarding the accounting treatment of digital assets. This study aims to examine the urgency of developing specific accounting standards for digital assets using a literature review method based on academic journals and accounting standards. The findings show that without clear accounting standards, there are risks of inconsistency, limited comparability of financial statements, and reduced relevance of information for financial statement users. The development of PSAK that is adaptive to the growth of digital assets is an urgent need to enhance transparency, accountability, and reliability of financial reporting in the digital economy era
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Copyright (c) 2026 Aditya Arisudhana, Padma Adriana Sari, Santi Widhiyanti, Dharmawan Iqbal Akbar (Author)
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