Accounting in the Golden Age of Singosari
Kingdom:
A Foucauldian Perspective
Eko
Ganis Sukoharsono
and
Novrida
Qudsi
Department
of Accounting
Brawijaya
University
Abstract
The aim of this study is to explore the
history of accounting in Indonesia. In this case, a particular period of
Indonesia history – the form and the existence of the accounting system in the
Singosari Kingdom era – is the focus of the investigation. In the context of
this study, accounting is not simply a method of calculation, but it is a
discipline with complex phenomena in which it influences the individual,
organizational, and social orders. In addition, the range of its aspects
is from social, political and economic point of view.
This study
is conducted by using a Foucauldian concept of the relation between the power
and knowledge. The historical accounting researchers use the Foucauldian
approach to show the accounting complexity of the power and knowledge
structures within a society. This approach shows the accounting system as a
valuable social science for disciplining the society and manifesting a
comprehensive political power within the society. Then the major concern of the
methodological analyses in the accounting research is to disclose how
accounting becomes a disciplinary power and constitutive activity of knowledge.
The kingdom
of Singosari (1222-1292) was historically closely related to the foundation of
Majapahit kingdom, particularly in the field of public finance and
administrative accountability. There was a fact that during Singosari and
Majapahit kingdom, state-craft stressed the importance of a full treasury for
successful governmental activities. Both kingdoms evolved a regular system of
taxation. The taxation system, in some extent, was a complex system in which it
provided the tax for merchandise in various tariffs and different types of
levies based on the commodities and the problems occurred. The complex system
of the taxation would not be possible without involving the accounting in term
of calculability. One of the particular developments of the accounting system
in form of writing during the Singosari kingdom was related to the mechanism in
which writing was used for the purpose of administration and accountability of
the tax collection in the royal court of the Singosari kingdom. The records of
tax collection were reflected in simple forms. For instance, the
Inscription of Turyyan mentions that the earning of the society in a year was
equal to 1 kati and 3 gold swarna.
Then it can be concluded that the
development of accounting in Indonesia is not an instant process, but it
emerged through a long and complex process of the history. The kingdom of
Singosari used accounting as a technique to discipline the subjects under the
kingdom’s territory. Through this study, it is clear that accounting had a significant
role as a supporting means of the Singosari kingdom development. It did not
merely provide the technical calculation, but also the diverse roles in social,
economic, and political life.
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