Historiografi Akuntansi Indonesia pada Masa Mataram Kuno (Abad VII-XI Masehi)

Lutfillah, Novrida Qudsi and Sukoharsono, Eko Ganis (2013) Historiografi Akuntansi Indonesia pada Masa Mataram Kuno (Abad VII-XI Masehi). Jurnal Akuntansi Multiparadigma, 4 (1): 6. pp. 75-84. ISSN 20895879

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Abstract

Historiography of Indonesian Accounting in The Ancient Mataram Kingdom Era (VII-XI Century). Historiography or historical writing in the history of scienceis the culmination of the entire history of the research activities. Historiography accounting in Indonesia can be seen in the study of accounting history of the Singosari Kingdom (1222-1292) and the study of accounting history during the reign of King Udayana, Bali (989-1011). This study used social archeology method as an analytical tool to explore the accounting historiography in the Ancient Mataram Kingdom (8-11 centuryAD), focusing on Taxation Accounting. Recording and reporting activities of taxation as the royal income indicates that the activity occurs contains the value of “Sepi ing Pamrih, Rame ing Gawe".

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