ANALISIS KEKOSONGAN HUKUM DALAM PELAKSANAAN EKSEKUSI ASET DIGITAL BERUPA CRYPTOCURRENCY DALAM PROSES KEPAILITAN BAGI PERUSAHAAN YANG TELAH DINYATAKAN PAILIT

Hondro, May Lany Putri Carrlyn Hondro (2026) ANALISIS KEKOSONGAN HUKUM DALAM PELAKSANAAN EKSEKUSI ASET DIGITAL BERUPA CRYPTOCURRENCY DALAM PROSES KEPAILITAN BAGI PERUSAHAAN YANG TELAH DINYATAKAN PAILIT. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The development of digital technology has given rise to various forms of intangible assets, one of which is cryptocurrency as a digital asset with economic value. In modern business practices, companies may possess crypto assets as part of their wealth. Problems arise when a company that owns digital assets is declared bankrupt, while Indonesian bankruptcy law has not explicitly regulated the legal status or the mechanism for executing digital assets within bankruptcy proceedings. This study aims to analyze the legal position of cryptocurrency as a digital asset in the bankruptcy process for companies that have been declared bankrupt, as well as to examine the execution of digital assets within bankruptcy proceedings. This research employs a normative legal research method that places positive legal norms as the primary focus of the study. The results indicate that, conceptually, cryptocurrency can be classified as an intangible object that possesses economic value and can be transferred, thus it may be included as part of the bankruptcy estate (boedel pailit). However, the characteristics of cryptocurrency, which depend on the control of private keys and exhibit highly volatile values, create challenges in the processes of identification, safeguarding, and liquidation of assets during the settlement stage. The absence of specific regulations governing these mechanisms may lead to legal uncertainty in bankruptcy practice.

Item Type:

Thesis (Undergraduate)

Contributors: