Rico Nur Ilham, Isfenti Sadalia, Nisrul Irawati, Irada Sinta
<p><em>Cryptocurrency is an investment commodity that can generate returns and already has a license to be traded in exchange trading through the Indonesian Commodity Futures Trading Regulatory Agency (BAPEPTI). There are quite a lot of crypto digital assets traded in Indonesia through the trading company Indodax. The purpose of this research is focused on formulating a risk management process in cryptocurrency digital asset investment. In addition, from the results of this study, a policy recommendation known as LCTR or "Legal Cryptocurrency and Tax Revenue" is expected to be considered by the government in formulating policies on crypto digital assets so that the interests of all parties can be accommodated for the realization of maximum state revenue from commodity trading. crypto digital assets. This type of research is quantitative descriptive with the research population, namely 5 cryptocurrency coins with the largest market caps in Indonesia, namely Bitcoin, Ethereum, Ripple, Bitcoin Cash, Litecoin in Indonesia. The type of data in this study is time series data taken from March 2021 to December 2021 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 240 (4 years x 12 months x 5 coins) monthly report data is obtained. for the research sample. The data analysis method in this study used multiple linear regression and data analysis used statistical software e-views version 10. The output of this study was the publication of reputable international journals,</em><em></em></p><p> </p>
Since 2009, blockchain has become a potentially transformative information technology that is expected to be as revolutionary as the Internet. Originally developed as a methodology for recording cryptocurrency transactions, the functionality of the blockchain has grown into a large number of applications, such as banking, financial markets, insurance, voting systems, lease contracts, and government services. Despite such advances, the application of blockchain accounting and assurance is still unexplored. This paper aims to provide an initial discussion of how blockchain can enable a real-time, verifiable and transparent accounting ecosystem. In addition, blockchain has the potential to change current auditing practices, resulting in a more precise and timely automated audit system.
Islam as a religion that is flexible, dynamic and adaptive to the times. However, this certainly has ethical limitations and has the principle that values in Islamic teachings must be the basis in every human activity, especially in community activities or muamalah. Therefore, this paper aims to critically describe cryptocurrency investment in Islamic economic principles.The method used in this paper is a scientific study approach with literature study, with data collection through the study of books, literature, notes, and various reports related to the problem to be solved. Based on the results of this study, cryptocurrency when viewed in Islamic economic principles does not meet the criteria as a medium of exchange and investment that is permitted in Islam. Cryptocurrencies at the beginning of their creation had a clear goal, a complicated system that was not acceptable to everyone. So that cryptocurrency can be manipulated and monopolized by certain parties. In addition, cryptocurrencies have high volatility so they are very volatile and are closer to gambling.
Cryptocurrency is a blockchain-based technology that is often used as a digital currency. Digital money is different from conventional money, this type of money does not have a physical form but only a block of data bound by a hash as validation. The data is spread to every cryptocurrency user who is in the environment. So that when a user makes a transaction, data mining will be carried out. Cryptocurrencies have several advantages but also have disadvantages when used as currency, from a legal point of view there is still no law governing the circulation of currency in digital form (cryptocurrency). The government must recognize digital currency so that it can be accepted by the general public as a means of payment. For now, the government has not recognized digital money (cryptocurrency) as a currency, because Cryptocurrency is a new phenomenon by some people in Indonesia. The rapid development of technology in the 4.0 revolution era, in the next few years money in physical form will be replaced by digital money, seeing the many conveniences provided by using digital money.
Muhamad Oka Augusta, Celline Putriana Oktaviandi Syeira, Angga Hadiapurwa
Inovasi baru dalam dalam ilmu komputer semakin banyak, salah satunya adalah Blockchain. Blockchain merupakan teknologi yang memiliki ruang lingkup luas mencakup seluruh bidang dalam kehidupan. Blockchain merupakan system penyimpanan informasi pada jaringan internet yang terdistribusi oleh masing-masing node dan memiliki data yang sama. Sistem ini merupakan teknologi yang tidak dikelola oleh pihak ketiga melainkan seluruh pengguna. Blockchain ini dapat dimanfaatkan dalam dunia Pendidikan, meliputi manajemen sertifikat dan identitas dan meningkatkan serta memfasilitasi pembelajaran seumur hidup. Penggunaan Blockchain dalam dunia Pendidikan dapat menguntungkan pelajar, keamanan dan peningkatan efesiensi untuk institusi pendidikan, bisnis, dan pelajar, serta Integrasi kepercayaan dan transparansi. Dengan adanya penilitian ini diharapkan teknologi Blockchain dapat diaplikasikan dalam dunia Pendidikan untuk meningkatkan keefektifan proses belajar dan mengajar. Penelitian ini dilakukan dengan mengkaji berbagai studi pustaka yang tersedia yang berhubungan dengan blockchain pada dunia Pendidikan. Hasil penting dari penelitian ini adalah pengaplikasian blockchain dalam bidang pendidikan dapat meningkatkan motivasi pembelajar dan pengajar, meningkatkan keefektifan proses belajar dan mengajar, mempermudah pencari pekerja untuk mendapatkan pekerjaan dan perekrut pekerjaan dalam mencari pekerja yang cocok dengan kriteria pekerjaan.
Agung Rizky, Ninda Lutfiani, Wayan Sri Mariyati, Apriani Atika Sari · 5 authors
Decentralization is the division of centralized power processes as a whole into separate ones. Blockchain technology is a basic technology that enables decentralization and gives all users the opportunity to become part of the validator or node for future transactions. The purpose of this research is to develop and develop a tamper-resistant E-Journal Mobile Application system using Blockchain Technology, which supports reliable and auditable computing using a decentralized network, not only that, this research can also develop and develop an E-Journal Application System. Cellular that is resistant to interference from hackers or system crashes. By using Blockchain technology, it can solve problems that are reliable and can be done and controlled using a decentralized network. with great hope that choosing this type of decentralized blockchain technology will be useful in preventing errors and errors in the system. This is one of the main strengths of Blockchain Technology. With this decentralized transaction log, it will not be easy and it is impossible for a database consisting of hundreds to thousands of computers to be hacked or tampered with easily. This research is a model that can be implemented as a Blockchain technology development on Mobile Apps E-journals. In this study will be made using 3 methods, namely the data analysis method, the analysis method using SWOT and the development method using a waterfall with a combination of the three methods will make this research more effective and efficient.
Hamdi Hamdi, Sukardi Sukardi, Isfenti Sadalia, Rico Nur Ilham · 5 authors
Bitcoin is virtual money or electronic money that does not have a fixed or physical form that can be seen in the real world but is available and used in cyberspace. Bitcoin is one type of cryptocurrency spread in the world. In the current era of the covid-19 pandemic, the use of cryptocurrencies is
Indonesia is a Muslim-majority country, the survival of extensive zakat is very important for society. In the era of digital technology, the government encourages the government to improve classical zakat administration to ensure transpiration and the principle of facilitating zakat payments. This paper provides a study of the Islamic economic perspective and the potential application of zakat on cryptocurrencies. This paper provides a study of the Islamic economic perspective and the potential application of zakat on cryptocurrencies. In this study the author uses a qualitative approach where the main source is from the Indonesian zakat administration law and the secondary sources are published journals, articles, and reports. The findings of this paper suggest that governments and NGOs should facilitate and accept zakat payments in cryptocurrencies, because one of the advantages is the ability to make transactions more transparent and cross-border using blockchain technology. Provide a sense of security and more trust to the community towards zakat organizations in Indonesia. This study also found a way to calculate cryptocurrency zakat by determining the nisab, consistently above 85 grams for 12 months, so you can pay 2.5% zakat using the value of currency or value of precious metal. This research will help zakat managers in Indonesia to adopt technology in this regard.
Mochammad Fahlevi, Vional Vional, Rahandika Mita Pramesti
The aim of this study is to determine stakeholder acceptance of the blockchain and to investigate a suitable model using a Technology Acceptance Model with specific reference to corporate governance through cryptography in solving decades of financial record-keeping problems. Stakeholders in corporate governance, namely customers, creditors, suppliers, communities, employees, owners, investors, trade unions and social activists, can benefit in different ways. Investors can benefit from buying equity at a lower price and selling it on a market with greater liquidity, but they will find it difficult to disguise their trades. This study argues that almost all aspects of corporate governance can be improved through the application of this technology, which results in greater transparency, increases liquidity, and lowers costs. Corporate governance will also be better because blockchain technology uses the concept of a distributed ledger which allows data to be distributed at every connected point in an efficient and accountable manner, so that all parties in the blockchain can exchange data in real time.
Ratna Ekawati, Yandra Arkeman, Suprihatin Suprihatin, Titi Candra Sunarti
The complex supply chain system for the sugar agroindustry supply chain involves many actors, resulting in the asymmetry of information data. It still leads to a lack of data transparency. In the past, data traceability could not be made efficient at every stage, so the record data transaction was not real-time, less accurate, and inefficient coordination between actors. Blockchain is one of the technologies in the 4.0 era as a distributed ledger technology. It can be transparency, traceability, security, immutability, and decentralization. This study aims to design a white sugar agroindustry system based on blockchain technology using the SDLC waterfall stage public. Ethereum is a proof-of-work convention based on the Ropsten test-net on the Metamask wallet. The sugar supply chain system that has been successfully developed allows consumers to track the purchased sugar products based on the transaction hash code sent by the seller. The data listed is the location of the plantation, the quantity (quintal) and quality of sugarcane (percentage), and the purchase price. A web-based blockchain application could be used as a model by national sugar factories to help them make enough sugar food for themselves.
Trisna Taufik Darmawansyah, Farhan Firdaus, Yani Aguspriyani
Cryptocurrency merupakan sebuah terobosan baru yang mulai di kenal dunia investasi dan keuangan. Peluang serta ancaman dalam berbagai factor menjadi bahan pertimbangan, perbedaan pendapat untuk Cryptocurrency menjadikan orang enggan apakah akan menggunakan atau menolak Cryptocurrency. Di sisi lain, Cryptocurrency membawa keuntungan serta kerugian yang tidak bisa di hindari. Cryptocurrency hanya digunakan secara online sehingga rentan terhadap ancaman dan bahaya. Tulisan ini mencoba mengkaji pandangan maqashid al-syariah terhadap Cryptocurrency dengan pendekatan analisis SWOT kemudian akan dikaji lebih mendalam dengan pendekatan maslahah serta mafsadah sebagai factor terpenting dalam maqasid al-syariah. Oleh karena itu, penelitian ini perlu dikaji lebih lanjut karena maslahah dan mafsadah terkadang bertukar peran sebagai mashlahah khusus dan maslahat umum. Sebuah sistemnya selalu dirancang untuk kemaslahatan, namun tidak sedikit menimbulkan implikasi negatif. Tulisan ini dirancang penulis berdasarkan struktur Cryptocurrency yang dinamis dalam memenuhi kebutuhan pasar.
Muhammad Syahri Ramadhan, Theta Murty, Adrian Nugraha, Muhammad Zainul Arifin
Cryptocurrency sudah banyak diminati oleh kalangan masyarakat di dunia, tidak terkecuali di Indonesia. Cryptocurrency merupakan mata uang digital yang dapat dijadikan salah satu alternatif investasi selain investasi abstrak lainnya seperti saham. Para pemilik usaha tentunya harus mulai memikirkan bahwa ketika perusahaannya fokus kepada kegiatan usaha yang berbasis e-commerce, maka perusahaan memikirkan bahwa aset Cryptocurrency ini baik dari aspek ekonomi maupun hukum, untuk ditentukan sebagai aset perusahaan. Rumusan masalah yang akan dianalisis yaitu Bagaimana legitimasi dari pemanfaatan mata uang digital ( Cryptocurrency) Perseroan Terbatas sebagai aset Perusahaan. Tantangan dan solusi dalam mengimplementasikan regulasi terkait mata uang digital ( Cryptocurrency) Perseroan Terbatas sebagai aset Perusahaan. Pada saat ini mata uang digital masih diakui sebagai aset komoditas dalam aspek yuridis. Cryptocurrency belum dapat diakui oleh pemerintah sebagai mata uang selayaknya seperti rupiah dikarenakan adanya peraturan perundang – undangan yang melarangnya tersebut. Legitimasi bahwa aset kripto dapat dikategorikan sebagai aset perusahaan dapat dilihat pada Peraturan Menteri Perdagangan Republik Indonesia Nomor 99 Tahun 2018 Tentang Kebijakan Umum Penyelenggaraan Perdagangan Berjangka Aset Kripto dan Peraturan BAPPEBTI Nomor 5 Tahun 2019 Tentang Ketentuan Teknis Penyelenggaraan Pasar Fisik Aset Kripto di Bursa Berjangka. Tantangan dan solusi dalam mengimplementasikan ialah Kultur untuk menjadikan aset kripto sebagai aset penting dalam perusahaan harus ditingkatkan, hal ini dapat dimulai dengan membenahi sarana prasarana terkait digitalisasi seperti internet, gawai dan sejenisnya. Tindakan pemerintah juga tidak hanya berhenti menjadikan Cryptocurrrency (mata uang digital) sebagai aset komoditas saja akan tetapi dibutuhkan adanya aturan khusus bahwa mata uang digital dijadikan sebagai alat pembayaran sebagaimana mata uang rupiah seperti dalam wacana Bank Indonesia yaitu merancang Rupiah Digital atau Central Bank Digital Currency (CBDC).
Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.
The development of information technology will be related to all fields including finance. Cryptocurrency (Cryptocurrency) or often referred to as virtual currency / digital currency is the result of a development of financial technology (financial technology). Digital currencies began to be widely used as a means of payment on the internet. The purpose of this currency is to Provide convenience and security in payment. With blockchain technology in it, making transaction costs cheaper. However, the Government in this case Bank Indonesia prohibits transactions using digital / virtual money because it has a harmful impact on the Financial System, Monetary Stability and Payment System in Indonesia. This study explains the impact of Cryptocurrencies on the Indonesian economy and the government's attitude towards existing technologies inside. In terms of the technology offered, cryptocurrency is a development of financial technology that allows to change paper money into digital money in financial transactions in the future. It is hoped that the government can review the technology contained in cryptocurrencies more deeply so that the policies made later do not prohibit the technology contained in cryptocurrencies and provide knowledge to the public to better understand about cryptocurrencies
Cryptocurrency is a digital or virtual currency, which does not have a physical form like fiat money. This crypto currency can only be used through devices such as PCs, laptops, smartphones and other devices that are connected to the internet. There are several advantages in a crypto system that uses blockchain system, such as transaction security, convenience, speed and can be used across countries and continents, however cryptocurrency which is currently circulating also still have weaknesses, including there is no supervisory authority, even many countries have disagreements over the legality of this cryptocurrency. The debate about the pros and cons regarding to the use of cryptocurrency becomes dynamics among the experts including the scholars who have study from Islamic point of view. This research aims to examine the dynamics of using cryptocurrency from ushul fiqh point of view, where the methods which used in this research are al-qur'an, al-Hadith, Qiyas and Sad-Adzariyah. Basically the use of cryptocurrency is allowed to meet cetain conditions that is by removing batil elements as in Quran surah An-Nisa verse 29, those batil elements are gharar and mayshir. Moreover, cryptocurrency must also have clear legality in a country for security in their use.
Dini Turipanam Alamanda, Yusuf Murtadlo Hidayat, Ikin Solikin, Budi Purnomo
Fenomena cryptocurrency sedang populer didunia termasuk di Indonesia. Meskipun Majelis Ulama Indonesia (MUI) dan Bank Indonesia telah menyampaikan sikapnya, namun nyatanya masyrakat masih mempertanyakan hukum cryptocurrency. Opini pemuka agama populer di Indonesia dianggap mampu memberikan pemahaman, namun kenyataan tidak semua pemuka agama mempunyai pandangan yang sama. Tujuan penelitian ini adalah untuk mengeksplorasi opini para pemuka agama populer di Indonesia mengenai hukum cryptocurrency. YouTube digunakan sebagai media untuk mencari sumber opini dari pemuka agama terpilih. Data selanjutnya dianalisis menggunakan opinion mining dan selanjutnya dipetakan polarisasinya. Hasil menunjukkan bahwa dari sejumlah pemuka agama populer, tidak semua mempunyai jejak digital di YouTube yang membahas mengenai cryptocurrency ataupun bitcoin. Secara umum, pemuka agama yang pernah membahas mengenai cryptocurrency terbagi dua, ada yang membolehkan dengan syarat tertentu dan ada yang mengharamkan secara tegas. Implikasi penelitian ini dapat digunakan sebagai bahan pertimbangan pemangku kebijakan dalam menyikapi posisi cryptocurrency ditengah-tengah penganut agama Islam terbesar di dunia
Lately, cryptocurrency investors and transactions in Indonesia are thriving, the number of crypto asset investors as of the end of February 2021 has reached 4.2 million people, which exceeds the number of stock investors in Indonesia. This study aims to determine specifically cryptocurrency as an investment in commodity futures trading in Indonesia using the MaqÄsÌ£id al-Sharī’ah approach. This research uses a qualitative approach. The data collection technique used is literature study by collecting data from previous studies in the form of documentation of articles, journals, or books as well as publication data from other parties. The data analysis techniques used were data reduction, data presentation, and concluding, from the collected data analyzed through SWOT analysis (strengths, weaknesses, opportunities, and threats) then continued using the MaqÄsÌ£id al-Sharī’ah approach (MasÌ£lahÌ£ah and Mafsadah). The results show that cryptocurrency technology with blockchain can indeed be recognized as an excellent revolutionary technology, but the position of cryptocurrency as an investment in commodity futures trading contains an element of gambling because it contains high speculation and is gambling by taking advantage of the level of volatility. In addition, cryptocurrencies are prone to be used by illegal practices such as money laundering, so that when compared to MasÌ£lahÌ£ah and Mafsadah it contains greater Mafsadah.

 This study investigates the application and recognition of accounting policies for ownership of Cryptocurrency assets by companies in Indonesia based on Financial Accounting Standards. This study uses a qualitative method with a scoping review approach to map the literature related to the concept of cryptocurrency and accounting arrangements for cryptocurrency ownership by companies. The scoping review carried out several stages, namely problem identification, identifying literature sources, literature selection, mapping and collecting literature, and discussion analysis. This study concludes that ownership of cryptocurrency by companies can be classified as assets based on IFRS and PSAK. The most relevant type of asset classification for Cryptocurrencies is inventory or intangible assets, depending on the purpose of ownership of the company. This research indicates that with the significant increase in the use of cryptocurrencies, standard-setting bodies need to set clear and specific accounting standards to help reduce uncertainty and provide relevant and useful guidance to both preparers and users of financial statements.
Purpose: Currently, many fake certificates or diplomas are used to apply for jobs to get a better paying job. With that said, currently certificates cannot prove a person's expertise or skills. However, some students have implemented a Blockchain system in securing their certificates so that data manipulation is minimized, but only partially. Therefore, this research aims to motivate anyone, especially students in this Blockchain system and students will get incentives from all activities that are followed by racing in Blockchain gamification concept 4.0. Study design: This study uses the Pieces method to classify a problem (problem), opportunities (opportunities), and existing directions. Data collection techniques used primary data obtained by distributing questionnaires in the form of google form to respondents by involving students (n = 1129). Conclusions were analyzed with the SUS trial using a Likert scale with the cut and SUS method. Result: The results of this study are expected to Gamification in the system Blockchain can run optimally in implementation. The use of Gamification on the Alphabet Blockchain is included in the acceptable category. Value: The platform can check certificates that are not genuine.
This research aims to identify and analyze the potential of blockchain technology for the accounting field in Indonesia. This research was conducted at the Indonesian Blockchain Association. This research uses qualitative methods with the case study approach and analysis of making explanation strategies. The result of this study indicates that blockchain is applicable in Indonesia without having to use cryptocurrency as a payment tool. The result finds that blockchain can be used as a technology for Accounting Information System. One of the reasons is that all accounting transactions have the potential to be traceable with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain will be used as a database and data procession will still be carried out by using the Accounting Information System. Blockchain is unable to automatically process data into information that may be needed in accounting. This research is expected to strengthen the theory related to blockchain as one of the accounting technologies, also to be an initial step in improving the concept of triple-entry accounting that is usable in Indonesia by using Blockchain which is supported by other platforms such as ERP and uses Token as the representative of assets or financial in recording transactions.
The purpose of this study is to analyze cryptocurrencies based on the characteristics of money, legal perspective, economic perspective and sharia perspective. In this study, the methodology used is descriptive with a qualitative approach. The results show that in this case cryptocurrency can be accepted as money (from the perspective of money characteristics), cryptocurrency does not meet the criteria as a currency (currency perspective), cryptocurrency does not fully fulfill the function of currency (economic perspective), cryptocurrency is not a legal currency in Indonesia. (legal perspective) and the existence of two scholars' opinions (accept and prohibit) regarding cryptocurrency (sharia perspective)
Cryptocurrency is a digital or virtual currency, which does not have a physical form like fiat money. This crypto currency can only be used through devices such as PCs, laptops, smartphones and other devices that connected to the internet. There are several advantages in a crypto system that uses blockchain system, such as transaction security, convenience, speed and can be used across countries and continents, however cryptocurrency which is currently circulating also still have weaknesses, including there is no supervisory authority, even many countries have disagreements over the legality of this cryptocurrency. The debate about pro and contra regarding to the use of cryptocurrency becomes dynamics among the experts including the scholars who have study from Islamic point of view. This reseach aims to examine the dynamics of using cryptocurrency from ushul fiqh point of view, where the methods which used in this research are al-qur’an, al-Hadits, Qiyas and Sad-Adzariyah. Basically the use of cryptocurrency is allowed to meet cetain conditions that is by removing batil elements as in Quran surah An-Nisa verse 29, those batil elements are gharar and mayshir. Moreover, cryptocurrency must also has clear legality in a country for security in their use.
MSMEs in Indonesia are expected to be able to face competition in the era of industrial revolution 4.0. However, there are many problems and obstacles in competitiveness, especially facing global competition, including access to capital, access to information and technology, access to organization and management, and access to business networks and partnerships. Besides, it is often difficult for them to get additional capital through banks or other lenders to increase their business scale. Moreover, a lack of financial and digital literacy causes the low validity of MSMEs' data to lenders. The adoption of blockchain technology is one of the considerations to minimize these MSMEs problems. Meanwhile, this technology is still relatively new to be applied to MSMEs but positively impacts the future. This study aims to measure and analyze MSMEs' readiness in using blockchain technology on a business scale with the TRAM model. This model integrates the Technology Readiness Index (TRI) and Technology Acceptance Model (TAM) models. This study aims to test several variables, including TRI, perceive ease of use, perceive ease of usefulness, attitude toward, and intense use of blockchain technology. Data processing uses the partial least square path modelling (PLS-PM) method. The results showed that TRI was significant on perceived ease of usefulness and perceived ease of usefulness. Then, perceive ease of use is significant towards perceive ease of usefulness and intention to use. Besides, perceive ease of usefulness is significant for attitude. The attitude toward variable is significant for the intention to use in the acceptance of blockchain technology.
Cryptocurrency is a form of digital storage that uses cryptographic techniques or secret passwords. This cryptocurrency is not controlled by an institution such as a bank, country or certain company but uses a decentralized server and cryptocurrency uses a system that cannot be controlled by anyone because it uses a network that can document transactions directly, without any third party. This review expects to get a thought meaning of Cryptocurrency and how the assessment of the researchers on it depends on sharia and Islamic law. This examination is a writing study. The information wellsprings of this examination were taken from the Qur'an, the hadith of the Prophet, traditional and contemporary books, the assessments of researchers just as from online media sources. From this exploration, it was discovered that Cryptocurrency or the utilization of virtual money can without a doubt be perceived as a brilliant progressive innovation, but its use as an investment instrument contains elements of maysir (betting) and as a business transaction instrument that contains elements of gharar, it contains tyranny and that including transactions that are prohibited in Islam.Keywords : Enterpreneurship, Cryptocurrency and Islamic Law.