Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah
Keywords:
Accounting Forensic perspective, Fraud, Non-Fungible Token (NFT), Sharia perspective
Abstract
This study analyzes the possibility of fraud in Non-Fungible Tokens (NFT) transactions using forensic accounting and Sharia perspectives. This study employs a qualitative research method with in-depth and exploratory approach. Primary data were collected through interviews with NFTs Creators, Auditors, and DSN-MUI Member, while the secondary data were from article journals, scientific books, theses, and websites. This study concludes that NFT has the potential for fraud, such as Pump-and-Dump, Rug Pull, and Money Laundering schemes, based on the nature of NFT itself. However, all of these fraud schemes can be prevented by the users (investors) who must be informed about what they are buying, either through educating themselves on fundamental analysis or by using forensic accounting techniques. From sharia perspective, NFT transactions are not permitted (haram) because they are lack of underlying assets and contain gharar (obscurity), dharar (danger), maysir (speculation), and also have been given a haram fatwa by the MUI of Indonesia.
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Watanabe, H., Fujimura, S., & Nakadaira, A. (2016). Blockchain Contract: Securing a Blockchain Applied to Smart Contracts. 2016 IEEE International Conference on Consumer Electronics, ICCE 2016 .
Wiralestari. (2017). Fraud: Akuntansi Forensik Dan Audit Investigatif. Media Riset Akuntansi , 6(1), 43–59.
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Zipmex. (2022). NFT Smart Contract: Definisi Dan Perannya Dalam NFT . Https://Zipmex.Com/Id/Learn/Nft-Smart-Contract/ Retrieved August 7, 2022 (Https://Zipmex.Com/Id/Learn/Nft-Smart- Contract/).
Antawirya, R., Prasetya, D. E., Putri, G. A. M. D., Wirajaya, I. G. A., Suaryana, G. N. A., & Suprasto, H. B. (2019). Application of Fraud Pentagon in Detecting Financial Statement Fraud. International Research Journal of Management, IT and Social Sciences , 6(5), 73–80.
Belk, R., Humayun, M., & Brouard, M. (2022). Money, possessions, and ownership in the Metaverse: NFTs, cryptocurrencies, Web3 and Wild Markets. Journal of Business Research, 153, 198–205. https://doi.org/https://doi.org/10.1016/j.jbusres.2022.08.031
Bjelajac, Ž., & Bajac, M. B. (2022). Blockchain Technology and Money Laundering. Pravo Teorija i Praksa, 39(2), 21–38.
Burhanuddin, F. (2022). Transaksi Cryptocurrency : Bagaimana Pandangan Hukum Ekonomi Islam Memandang. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 694–703.
Cornelius, K. (2021). Betraying Blockchain: Accountability, Transparency and Document Standards for Non‐fungible Tokens (Nfts). Information (Switzerland), 12(9), 358.
Dictionary, C. E. (2014). Collins english dictionary." Complete and Unabridged .
Fatchan, A. (2013). Metode Penelitian Kualitatif 10 Langkah Penelitian Kualiatif Pendekatan Konstruksi dan Fenomenologi. Penerbit Universitas Negeri Malang (UM PRESS).
Fortnow, M., & QuHarrison Terry. (2022). The NFT Handbook How to Create, Sell and Buy Non-Fungible Tokens. John Wiley & Sons, Inc.
Gupta, Y., & Kumar, J. (2022). Identifying Security Risks in NFT Platforms. ArXiv Preprint ArXiv:2204.01487 , 1–51.
Hamid, A., Fittria, A., & Adzkiya’, U. (2021). Bitcoin As A Means of Transaction and Investment In The Perspective of Islam. IQTISHODUNA: Jurnal Ekonomi Islam, 10(2), 33–48.
Harahap, K., Anggraini, T., & Asmuni, A. (2022). Cryptocurrency Dalam Persfektif Syariah: Sebagai Mata Uang Atau Aset Komoditas. Niagawan, 11(1).
Hauxley, R. (2019). Are Your Blockchain Transaction truly Anonymous? Irish Tech News. Retrieved July 23, 2022 (https://irishtechnews.ie/are-your-blockchain-transactions-truly- anonymous/).
Hissong, S. (2022). NFT Scams Are Everywhere. Here’s How to Avoid Them. Rolling Stone Retrieved August 17, 2022 (Https://Www.Rollingstone.Com/Culture/Culture-Features/Nft-Crypto-Scams- How-to-Not-Get-Scammed-1286614/).
Kaaru, S. (2022). British Taxman Seizes 3 NFTs for the First Time in Tax Fraud Probe. CoinGeek.” Retrieved August 27, 2022 (Https://Coingeek.Com/British-Taxman-Seizes-3-Nfts-for-the-First-Time-in-Tax- Fraud-Probe/).
Kirkpatrick, K., Roniger, L., & Mills, R. (2021). Anti-Money Laundering Risks Amid Rising NFT Popularity.
Kon, M. (2021). How to Choose the Best Blockchain Technology for NFT Minting?” Retrieved April 29, 2022 (https://www.zfort.com/blog/Top-13- Blockchains-for-NFT-minting).
Lidén, E. (2022). Potential Advantages and Disadvantages of NFT-Applied Digital Art. Nurse Author & Editor , 29(4), 1–9.
Maras, M. H. (2015). Computer Forensics. Jones & Bartlett Learning.
Micucci, M. (2022). Common NFT Scams and How to Avoid Them . Retrieved August 20, 2022 (Https://Www.Welivesecurity.Com/2022/05/23/Common-Nft-Scams-How- Avoid-Them/).
Mudjiyanto, B. (2018). Tipe Penelitian Eksploratif Komunikasi. Jurnal Studi Komunikasi Dan Media, 22(1), 65.
MUI. (2021). Keputusan Fatwa Hukum Uang Kripto Atau Cryptocurrency.” Majelis Ulama Indonesia. Website Majlis Ulama Indonesia, Retrieved August 12, 2022 (Https://Mui.or.Id/Berita/32209/Keputusan-Fatwa-Hukum-Uang-Kripto-Atau- Cryptocurrency/).
Musa. (2022). NFTs and Tax Evasion - NFT News Today. NFT NEWS TODAY. Retrieved August 27, 2022 (Https://Nftnewstoday.Com/2022/04/22/Nfts-and- Tax-Evasion/).
Nugrahani, F., & Muhammad. (2014). Metode penelitian kualitatif. Solo: Cakra Books.
Olavia, L. (2022). Apa Itu Smart Contract? Ini Dia Panduan Untuk Pemula. Www.Investor.Id Retrieved August 7, 2022 (Https://Investor.Id/Market- and-Corporate/281748/Apa-Itu-Smart-Contract-Ini-Dia-Panduan-Untuk- Pemula).
Sarkar, A. (2022). How to Identify and Avoid a Crypto Pump-and-Dump Scheme? Cointelegraph Retrieved August 18, 2022 (Https://Cointelegraph.Com/News/How-to-Identify-and-Avoid-a-Crypto-Pump- and-Dump-Scheme).
Sarmah, S. S. (2022). Understanding Blockchain Technology. International Journal of Technology and Human Interaction , 18(1), 1–14.
Setiawan, P. J., & Ardison, H. (2021). Criminal Victimization on Large-Scale Investment Scam in Indonesia. Veritas et Justitia , 7(1), 1–30.
Šljukić, M. (2022). Register as a tool to fight utility NFT rug pull. www.nftsreg.com
Srinivasan, S. (2022). The Complete Guide to NFT Chargebacks & Fraud. Retrieved August 20, 2022 (Https://Www.Chargebackgurus.Com/Blog/Nft- Fraud).
Sugiyono, & Lestari, P. (2021). Metode penelitian komunikasi (Kuantitatif, kualitatif, dan cara mudah menulis artikel pada jurnal internasional) (Sunarto, Ed.). ALFABETA.
Sundari, Faiza, S. N., & Rahma, L. (2022). Business Analysis of Selling and Buying Non-Fungible Tokens (NFT) at MarketPlace OpenSea According to The Perspective of Islamic Law. El-Qist: Journal of Islamic Economics and Business (JIEB), 12(1), 1–16.
Tuanakotta, T. (2010). Akuntansi Forensik dan Audit Investigatif (2nd ed.). Salemba Empat.
Versprille, A. (2022). Crypto, NFTs Riddled with ‘Mountains of Fraud’’.’ Says IRS | Tax News | Al Jazeera.” Retrieved August 27, 2022 (Https://Www.Aljazeera.Com/Economy/2022/1/26/Crypto-Nfts-Riddled-with- Mountains-of-Fraud-Says-Irs).
Watanabe, H., Fujimura, S., & Nakadaira, A. (2016). Blockchain Contract: Securing a Blockchain Applied to Smart Contracts. 2016 IEEE International Conference on Consumer Electronics, ICCE 2016 .
Wiralestari. (2017). Fraud: Akuntansi Forensik Dan Audit Investigatif. Media Riset Akuntansi , 6(1), 43–59.
Zheng, Z., Xie, S., Dai, H. N., Chen, W., Chen, X., Weng, J., & Imran, M. (2020). An Overview on Smart Contracts: Challenges, Advances and Platforms. Future Generation Computer Systems , 105, 475–491.
Zipmex. (2022). NFT Smart Contract: Definisi Dan Perannya Dalam NFT . Https://Zipmex.Com/Id/Learn/Nft-Smart-Contract/ Retrieved August 7, 2022 (Https://Zipmex.Com/Id/Learn/Nft-Smart- Contract/).
Published
2024-03-31
How to Cite
Khomsatun, S. (2024, March 31). Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 4(1), 457-474. https://doi.org/https://doi.org/10.47776/mizania.v4i1.993
Section
Articles
