1 CONSTRUCTION OF AGRICULTURE ACCOUNTING PRACTICES IN THE REIGN OF KING UDAYANA BALI: ETHNOARCHAEOLOGICAL APPROACH
I Gusti Ayu Nyoman Budiasih
Accounting Department, Udayana University
ABSTRACT
Ethnoarchaeological approach, some clear picture of the existence of the accounting practices of agriculture can be traced. This study aims to explore more deeply the existence of agricultural accounting practices during the reign of King Udayana in Bali (989-1011Masehi). The period is important because it is the golden age of the Singhamandawa kingdom where the king Udayana managed to unite Bali and Nusa Tenggara, influence to East Java. Accounting of
agriculture has understood at that time in various forms, including sharing of the recording system, irrigation system, agricultures tax to record the results of agricultural commodities, with the model of a simple recording.
Irrigation system (Subak) is a reflection of the agricultural accounting practices that have ptlun been implemented at that time and is valid until today. Sharing system (mlaga) for owners and cultivators of fields specified in the inscription of is divided into three parts. Based on ethnographic data to yield income in the form of rice, determined two-thirds of the owners of fields and gained a third of the workers, while revenue yield crops. Besides a variety of recording accounting practices both in terms of processing agricultural lands, the taxation of agriculture and their crops are also explored in the inscriptions and other data sources.
Keywords: Agricultural Accounting Practice, Mlaga, Subak, King Udayana, Ethnoarchaeological
I INTRODUCTION I.1 Background
Accounting happened in the past is generally understood as a description of the economic and industry practice alone. There is also the assumption that an understanding of accounting that happened in the past is considered equal to the
present (Laughlin and Lowe, 1985; Tyson, 1993; North, 1985). Narrow
practices. It is used as a measure of accounting developments in the future, regardless of the actual accounting has occurred in the past with the social context of the time.
Judging from the development of accounting research at this time, possibly resulting research is dominated by an analysis of the development of economic and industry practice as a narrow understanding of accounting. Research on the history of various countries in the world accounting show more progress in terms of both quality and quantity. Research the history of accounting in America (Wootton and Kemmerer, 2007), Italy (Lee, 2002), England (Coombs and Edwards, 1994), France (Lacombe and Saboly, 1999), Japan (Someya, 1988), Peru (Jacobsen, 1964 ), Egypt (Scorgie, 1994), China (Philip Fu, 1971) and other countries shows that it is so useful that research in this scope necessary for the development of future accounting research. However, such
research general view history merely chronological accounting of the
development of calculation numbers only.
Accounting can provide a sense of meaning if not in spite of the
establishment of accounting in the past with the realities and social organization (Hopwood, 1987), and has an obvious meaning when examined within the scope of accounting policy (Jaruga, 1988), economic and social (Burchell, Clubb and Hopwood, 1985; Hopwood, 1987) and cultural communities (Miller and Napier, 1993) in which accounting is practiced. Accounting practices of the past is not merely involved in determining certain accounting practices at the time, but it has an important role in influencing the decision making of accounting from the present to the future both in terms of theory and practice (Young and Mouck, 2006).
Accounting practices in the past as the focus of this study is agriculture accounting practices that occurred in the reign of King Udayana in Bali period 989-1011 AD. Agriculture accounting practices at the time it was considered important because it is a sector of the dominant society. It is seen by the success of King Udayana Bali to Nusa Tenggara unite and influence to East Java, as evidenced by the eldest son Airlangga of King Udayana reign as King in Kediri, East Java. The success of agriculture as the dominant sector of life at the time drove Singhamandawa kingdom reached its peak.
3 exploration accounting practices related to agriculture to find construction of agriculture accounting practices at that time by ethnoarchaeological approach. I.2 Motivation Research
Accounting for this evolution can be seen from the various researches that have been done on the history of accounting in developed countries like
America, France, China, Spain, England, Australia and other developed
countries. Evolution of accounting that occurred in these countries is course adapted to the socio-cultural, economic and political, that state which is not necessarily similar to the conditions in Indonesia. Until now, Indonesia has seen the development of accounting in terms of accounting developed countries, which is not necessarily the development of accounting in Indonesia have a relationship with the country accounting evolution. And with the different cultures in both politics (Jaruga, 1988), economic and social (Burchell et al, 1985; Hopwood, 1987) and cultural communities (Miller and Napier, 1993) will result in differences in the historical development of accounting disclosure.
The research was inspired by the research Lutfillah and Sukoharsono (2008) who explored intensively empire of accounting era Singosari. The difference is more focused research to discuss the agricultural accounting, and has a period of 989-1011 AD, and is believed to be older interesting because the placement of the inscriptions in Bali that still remain relatively well in temples where the inscription was first discovered.
I.3 Research Questions
With ethnoarchaeological approach, construction accounting practices are explored in depth in this study as seen from the agricultural sector dominant life at that time. Based on that the research question are: "How does the construction of agricultural accounting practices during the reign of King Udayana
ethnoarchaeological approach?" 1.4 Research Objective
This study explores in depth the ethnoarchaeological approach
accounting practices related to agricultural sector which contains accounting indicated. So the research aims to find the construction of agricultural accounting practices in the reign of King Udayana using ethnoarchaeological approach. I.5 Research Contribution
during the reign of King Udayana. Theoretical benefits, the study is expected to: 1) thought to contribute to the development of accounting in the local scope in which accounting is formed, and 2) increase in construction accounting theory to improve the accounting values of the past. Practical benefits, this research is expected to: 1) have a contribution for researchers to study the development of accounting in Indonesia, namely by looking at the role and function of accounting in which accounting is practiced so as to raise local cultural values that influence it, and 2) the decision accounting policies are expected to use the great value of accounting practices in the past as the basis of accounting policies and the future is now.
2. METHODS
In philosophy, the methodology of the study is a part of science that
studies how work procedures seek a truth (Muhadjir, 2001: 4).
Ethnoarchaeological used as a methodology to solve the existing problems with data archeology and ethnography. This is because ethnoarchaeological is a very useful approach in studying the past is useful to construct a cultural history and ways of life in the past (Mundardjito, 1981).
This research is a qualitative research using ethnoarchaeological
approach in analyzing the problems presented. This approach is used in order to provide an understanding of the construction of farm accounting practices adopted in the past. Uncover the accounting practices of agriculture in the reign of king Udayana who have embedded a thousand years ago, needed a knife sharp analysis to explicitly construct the data on the remaining artifacts in order to obtain a construction accounting practices of agriculture. Accounting research that uses historical data requires discipline of archeology to uncover
archaeological data.
5 2.1 Procedure Archaeological and Ethnographic Data Collection
2.1.1 Determination of Context, Site and Research Informant
Determination context performed on several inscriptions and records of ancient history as written evidence to support the description of the phenomenon, the historical relics of the time as well as traces of past cultures remaining current on related sites. Research context in the form of inscriptions issued at that time as many as six have been found preserved in inscriptions and temples where inscriptions were first discovered. Re-reading of the inscription is very hard to do because it is part of the ritual of the Hindu community in Bali. Respect for Hindu society to historical objects in Bali is remarkable. So, the moving inscriptions are likely very small because these things are described.
All data both archaeological and ethnoarchaeological data obtained from the website Samuan Tiga Temple, Bedahulu village as the site of the royal Singhamandawa and Gunung Kawi Temple as a World Heritage King Udayana, as well as one Sembiran village of Bali Aga village. Key informants in this study are those who really know about what happened in the past as an ancient
historian, pengempon Samuan Tiga and Gunung Kawi Temple, the
archaeologists as the excavation team and researcher at the Institute for Archaeology, and Epigrafer.
2.1.2 Data Collection Techniques of Archaeology and Ethnography
In order to produce an agricultural construction accounting practices during the reign of King Udayana based pieces of data that do not have a clear context, it is necessary techniques in data collection. The data collection techniques used in this research through:
2.1.2.1 In-depth interviews with the ancient historian, pengempon Temple relics, Archaeologists and Epigrafer
participating observation was also conducted on the site linked through interviews with tribal elders and local community.
2.1.2.2 Direct observation of the Archaeology Institute and Archaeological Museum
Observations to archaeology institute Denpasar intended to directly observe the activities carried out by other researchers and archaeologists in order to produce an archaeological excavation in the form. The observation was also made to the Museum of Antiquities is intended to determine the direct objects of ancient heritage Archaeologists results of research that has been completed and has been published for the general public.
2.1.2.3 Observation participate in related sites
Data collection techniques were used in order to explore more deeply the phenomenon under study by participating in excavation activities to sites where inscriptions and historical objects found. In addition, participating in one of the shows and reading the inscription decreased by village communities where the inscription is stored. Mingle with the community was also performed at the royal site Singhamandawa (Gianyar Bedahulu villages) and Sembiran village including one of the Bali Aga village. How the data collection techniques as well as
participating with observations made to know and understand the lives of people in the past that are still carried to this day in the linked site.
2.2 Analysis and Explanation in Contextual
The data obtained from the data source either form of data
documentation, in-depth interviews (dialogue), observations to related websites Bedahulu and Sembiran village, as well as various other physical artifacts should be explained in context in order to make it easier for the next interpretation data. This is done in the hope of obtaining valuable findings about the construction of farm accounting practices of the time that can be used as an input in the development of accounting and decision-making regarding the accounting practices of agriculture in the future.
2.3 Research Model
7 Archaeological data obtained from the data collection techniques either through direct observation to archaeology institute Denpasar and Archaeological Museum Gianyar as well as through in-depth interviews with the ancient historian,
pengempon Temple relics, archaeologists and Epigrafer. Based on the collection of archaeological data to generate an interpretation of the artifact construction accounting practices of agriculture. Caused archaeological data are only able to analyze data and contextual techniques, it requires additional data to be able to explore the explanative archaeological problems using ethnographic data.
Ethnographic data obtained by tracking the trail of past cultures brought to this on sites related to how to adapt to the rural community as the site of the royal Singhamandawa in Bedahulu and Sembiran village as one of the Bali Aga village with cultural past. Ethnographic data produced interpretations of reality/society to construction accounting practices of agriculture. The interpretation of artifacts and reality back then interpreted by the researchers to produce construction interpretation of the accounting practices of agriculture. Interpretation of research results and then returned to the informants and other data sources to identify and test the correctness of the interpretation of the results is as triangulation.
3. OVERVIEW OF ACCOUNTING PRACTICES AND KING UDAYANA Singhamandawa kingdom in Bali when the government of Sri
Dharmmodayana Warmmadewa (989-1011M), better known as King Udayana, where during his reign was the empire's heyday. Chronologically Kings who ruled in the kingdom Singhamandawa (Astra, 1997) can be seen in Appendix 2.
According to numerous inscriptions, King Udayana is a descendant of the renowned dynasty (dynasty Warmmadewa) which can be seen from its name has Warmmadewa elements. Udayana Mahendradatta or Gunapriyadharmapatni married the daughter of the King of the kingdom Medang Kemulan in Kediri, East Java. King Udayana was a king who managed to unite the entire island of Bali to Nusa Tenggara, and even influence to East Java. It is seen from its success in bringing together different areas of Bali and the establishment of the kingdom only in Bali, named Singhamandawa. Other than that reflected in the success of Singhamandawa subdue kingdoms and Swal desert area predicted is part of the Nusa Tenggara region. Influence to East Java can be seen from the success of one of his sons became King Airlangga in Kediri, East Java.
Material welfare of the people seen in the economy as it is quite advanced, until it reaches its peak. The golden age is indicated by the picture of market
mechanisms and trade relations have been going well and regularly, the variety of life and livelihood of the agricultural sector to advance people's abundant harvest.
Milestone progress of society in the reign of King Udayana beginning of human life with hunting and farming livelihoods so that people at that time already had a life lived in a place and not moving around like the prehistoric period. Livelihoods performed using way of life work together in order to carry out the duties and functions as a part of life. Farm accounting practices describe the role and function of accounting in the interaction with people's lives at that time reflected the community has to understand life more structured and complex economy.
4. CONSTRUCTION OF AGRICULTURE ACCOUNTING PRACTICE 4.1 Recording and Reporting Agriculture of Accounting Practices
In addition to hunting, farming life including farming and gardening eventually encourage people in those days to live anyway and build a settlement with the regular organization. Explanation of farming and farming in the reign of King Udayana can be obtained from sources inscription that mentions terms related to the agricultural sector. The development of agriculture at the time indicated by the terms of use of agricultural land, such as: 1) huma or uma, the wet fields specific to rice gaga (brown rice), 2) parlak, dry fields or fields that are used as land for growing different types of beans legumes or pulses, 3) mmal, moor which is usually planted with coconut, durian and other fruit crops, 4) desert, which moor a lot of overgrown grass, 5) kbwan or gardens, moor land around the house are planted with herbs and vegetables, and 7) pedestal, overgrown forests different types of wild plants utilized plant communities are not allowed to be planted in the garden. It is summed up in the inscription of the year 993 AD Serai AII:
“...huma, parlak, padang, mmal, mulyan ma 4... pswangan gusali ing tapa haji...”.
Meaning:
"... To wet fields, dry fields, meadows, moor, subject to levy property taxes 4 masaka ... reported by the treasurer tax collector
...”
9 owner type fields wet, dry, and moor each taxed at 4 masaka. So at that time was known types of property tax levied at 4 masaka gold reported by the treasurer tax collector for further paid to the royal treasury.
Land agricultural also have been treated and processed in a better way. Agricultural wetlands in those days, especially for rice fields gaga progressing quite rapidly. The development is inseparable from the role of system and
relevant parties in advancing agriculture. It is recorded in several inscriptions that mention the term: 1) undahagi skipper, the expert maker aqueduct, 2) dawuhan, an air dam to irrigate the fields, 3) tambuku, as a tool used to split water in a fair field, 4) span, the unit volume of irrigation or watering in the field, 5) kasuwakan, an irrigation system or subak which is still used today, and 6) makahaser, as the position of head of subak.
The term of makahaser position at that time was the position of head of irrigation system in the field, which today is called pekaseh, the head of subak system in Bali. Makahaser position in managing irrigation systems fields and moor at the time was also taxed. The tax imposition is accounting practices reporting dedicated to his Lord. Accounting practices reporting is mentioned as makahaser in the Trunyan AI inscription in 911 AD (Goris, 1954: 57):
“...kabakatan ya makahaser, kunang yanada hitamanahda mahadiri pswangan gusali di thanin sanghyang di turunan...”
Meaning:
"... for the post of head of the subak, subject to levy taxes that will be offered on the Trance in derivatives ..."
It means that at that time in Bali already know the system pretty well irrigation rice fields and regularly. Other agricultural positions known as the timber upstream term of office is very important at the time, because almost every inscription mentions the upstream wood as a special office charged with
overseeing and protecting the forests are used as a farm. This is because most of Bali at the time it was still wilderness. Title upstream timber may be identical to the current position as minister of forestry.
“...amabaki, amaluku, atanem, amantun, ahani, anutu, tan kna
sakwaih ning buncang haji, tkengalagalagan salwiranya prakara...”
Meaning:
"... Clearing, plowing, planting, weeding, reaping, mashing, not subject to any type of forced labor taxes, and all orders and other tax ..."
A list of names are used in the process of opening the cultivation of rice paddy fields, rice planting until harvest and into rice. The initial clearing or
amabaki used the term means open piece of land to agricultural land (now called: mabakin). Cleared land next to a rice field planted with rice seeds, the agricultural land was first plowed (amaluku). The term used to cultivate rice called atanem. Furthermore, rice has been grown it needs to be treated as well as possible by weeding (amantun) rice so that the rice can flourish. Activity last after a rice old and yellow rice cutting is carried out by way of reaping (ahani) and grind (anutu) into rice to be ready to be consumed or traded. The terms in agriculture
mentioned in the inscription Tengkulak A have some similarities with the term agricultural use today. Form of recording accounting practices of agricultural cultivation recorded on interviews with one of the villagers Bedahulu (Mr. Made):
”...ring Bedhulu puniki, sane ngatur bangket kantun ngangge aturan subak sane kaatur antuk Pekaseh. Pengaturan pembagian toyane mangde sami polih bagian toya sane adil wenten caran
hitungan pembagiane antuk sekat...”
Meaning:
"... In this Bedahulu village, the farm system is set up to use the set system or headed by a Pekaseh. Arrangements for the distribution of the water so that all get a fair part of existing water distribution system based on the calculation method specified insulation ..."
For those who own the land fields but can’t do it alone, it takes the other parties
do not have a rice field workers. At that time-sharing system set up for field owners, employees or tenants (worker) have also been described in the
inscription on the sharing system (mlaga). In mlaga system, the amount of profit sharing ratio between the owner and fields depending on the circumstances tilled fields. Based on the inscription Tengkulak A in 1023 AD (Goris, 1954)
11
”...Istilah mlaga deriki patuh teken nyakap carik. Sane medua
carike yening sampun ngasilang pantun polih akehan duang petelun bagian. Nanging yening ngasilang palawija sane ngarap
polih akehan duang petelun bagian...”
Meaning:
"... The term for the same result here in terms of the cultivation of rice. Owner field when rice is harvested to obtain a greater share is two-thirds. However, if the yield crops, then the rice cultivators gain a greater share is two-thirds of the ..."
Based on the data expression ethnographic inscription and the resulting data, when applied in the example application mlaga system can be described: Suppose that 1 hectare rice field owners have wet fields is done by tenants with ptlun agreements, in which all costs incurred from seeding to produce financed by tenants. When it is produced, the entire gross proceeds divided into three parts. Under culture mlaga system is still applied until now obtained by
calculating the gross proceeds of the harvest of rice is 2/3 part of the owner of the field and gained 1/3 obtained by the cultivators. While harvest crops is the opposite, 2/3 parts obtained the tenants and 1/3 obtained the owner field. When described in terms of calculation is explained below:
The revenue rice yields 6 million worked for 4 months, The crops yield revenue of 5.25 million worked for 3 months, incurred costs 0.5 million (rice) + 0,4 million (crops).
Based on the previous discussion of the terms mlaga system, then:
distribution of rice yields for owners: 2/3 x 6 million = 4 million,
division of the crops for the owners: 1/3 x 5.25 million = 1.75 million, so that the total revenue for the owner for the past 7 months = 5.75 million. While the distribution of rice yields to the tiller:
1/3 x 6 million = 2 million,
So division of the crops to the tiller: 2/3 x 5.25 million = 3.5 million.
So the total income net of expenses, the tenant for 7 months = 5.5 million
– 0.9 million = 4.6 million. Comparison of net income received by owner of larger
1.15 million from the tenants. This can be interpreted as the result of ownership for owners of paddy fields concerned.
“...tanamane gangan, kbwanen, gagan, kasumbha, tals, bawang,
pipakan, salwiraning yogya tanemen…tkeng sarwwaphala mulaphala...” (Batur Pura Abang A inscription 1011 M). It means:
".. . planted vegetable gardens, rice gaga, dyes, taro, onion, ginger, all matching ... grown fruits and tubers ..."
“...pamadunga nyu, duryyan, kamiri, sakweh linaranganing anak thani...kna tapa haji...” (Sawan A inscription 1023 M, in Goris,
1954: 103). It means: "... in order not to cut down coconut trees, durian, nutmeg, and all the villagers were forbidden ... fine taxed ..."
Batur Pura Abang A and Sawan A inscription reveals information about
[image:13.612.131.506.434.669.2]accounting reporting results produced agricultural community and the imposition of the tax. Agricultural output consists of plants as producers of food ingredients, such as: bras (rice), lumps or early phala (tubers) composed of: tals or taro (taro), hanging or sarwa phala (fruits) consists of : terisan or nyu (coconut), Hano (enao), Pucang (areca nut), durryan (durian), jerk (orange), hartak (green beans), cotton and Gentiles (kapok). Results of spices, consisting of: Tingkir (hazelnut), cardamom, kasumba (dye), pipakan (ginger), onion (onion), and kesuna (garlic). Materials that contain fiber and wood as a building material is also one crops, such camalagi. The entire agricultural output is consumed in addition to commodity trading is also good for local or out of the island.
Figure 4.1 Batur Pura Abang inscription, 1011 M
13 However, there are also mentioned in the inscriptions some types of trees for shade huts and houses that are too dense growth that must be cut down for the sake of the preservation of the environment, and is not subject to tax penalties. It is stated in the inscription ends in 1015 AD (Goris, 1954):
“...mangkana dadya y rugaken sakweh ning kayu rarangan, makdi
kamiri, bodi, mudeh, skar kuning yan ha day a hangebi wumah,
tirisan, hamahayu pahman...tan kna tapa haji...”.
Meaning:
".. . Thus allowed to cut all types of wood restrictions, such as hazelnut, body, mundeh, sekar kuning fif there is a shade house ... not levied fines ..."
Types of trees are often considered intrusive environmental sustainability are: pring (bamboo), ptung (bamboo petung), waringin (fig), bodhi (bodhi tree a type of fig), sekar kuning (yellow flower tree), and tree mundeh. Types of trees allowed to be cut down by interrupting a shrine or a shade house because it is too dense. Residents do not need to ask permission to cut it down and not be fined.
Recording and reporting accounting inscriptions revealed in ethnography and data relating to the accounting practices adopted in the agriculture
community. Accounting practices include irrigation system (subak), profit sharing (mlaga), agricultural processing procedures, agricultural products as
commodities trading, accounting and other agricultural practices. 4.2 Reflection Accounting Practice "Agriculture"
the royal land to the public as the sale and purchase transaction is one form of implementation of accounting practices.
Buying and selling of land between the monarchy and the people is usually associated with the shortage of agricultural land to meet their needs. Accounting practices during the reign of King Udayana associated with the system is strongly influenced by the economic livelihood of its people live. Despite the economic progress that period was evident during the life of trade, but still preferred the principal livelihood is agriculture. This is because the King's kingdom in this very critical look at all things related to agriculture, so people ultimately upholds life in the agricultural sector.
Early trade as the economic development sector despite being quite important at the time but could not compete with agricultural excellence. People prefer cultivating agricultural land so that the result can satisfy the basic needs of his life and when excessive, it can satisfy the needs of others. So the concept of community life in those days was very simple, namely to meet basic needs such as food. After food needs are met and then reach other necessities such as clothing and the last board. So people just see the concrete results that will be obtained by doing agricultural work. If more people concerned with the trade, it would be a shortage of agricultural land to cultivate due to the population at that time was very small compared to the vast land.
Agricultural products obtained usually within three months will be saved to make ends meet during that time period until the next harvest comes. So the concept of saving has been owned by the community at that time was just still in a simple form, such as saving money by saving agricultural products (rice, pulses) in the storage barn (Jineng) and to save money in an object called house deposit money in a piggy bank. This piggy bank is stored in the home and solved and removed it when it is full or if there is an urgent need. Therefore, the
community at that time was to think that by doing farming activities, all their needs are met.
15 eventually make the population of Bali as an agrarian society until the early 1800s when the Dutch controlled the whole of the joint lives of the people.
Continues until today, where agriculture is highly deprecated. Agricultural land driven by concrete buildings and equipment capitalist. Communities feel ashamed doing agricultural work that is considered dirty. Urbanization occurs everywhere to find a job that is considered more proper and classy. Until the accounting practice so then switch from agriculture to industry efforts capitalism. Industrial capitalism coming from the west made solely to achieve the maximum benefit without notice due to the left. Achieving maximum benefits to the concept of life today without care about the surrounding social environment. The great value of the simple concept of agricultural accounting practices abandoned and replaced with the accounting practices of capitalism today.
5. CONCLUSION
Construction accounting practices in the economic life of the people during the reign of King Udayana evident in the agricultural sector as the principal livelihood of its people. Although various livelihood of life at that time has grown to such trade, but farming became more dominant than other sectors because of the concept of fertility and purity associated with agricultural water is used as the basic foundation that is trusted people can provide better welfare. In addition, if the people in those more concerned with the trade, it would be a shortage of agricultural land to cultivate due to the population at that time was very small compared to the vast land.
of communities that are reflected as an accounting "farm" is more related to the concept of "water".
5.1 Limitations of Research
Due to data sources in the form of artifacts that have been planted thousands of years ago have not been able to clearly describe how the form of the actual accounting practices at that time, and then the meaning of the accounting practices of farming was based on interpretations of informants and investigators. Results are not expected meaning can fully describe the real forms of agricultural accounting practices that occurred at that time. The results
disclosures construction accounting practices studied agriculture is limited only describe the activities associated with agriculture accounting during the reign of King Udayana is only around 22 years.
This research also has limitations in the use of primary data sources such as inscriptions, in which the people of Bali are very sacred and difficult to see it in person because it is still stored in the Temple was discovered first place. It causes more trouble to strip data from these inscriptions. On the other hand writing used in the inscriptions of the ancient Balinese use letters and ancient Javanese are not commonly used, as well as many inscriptions are no longer intact so a few sentences in the most illegible inscriptions by Epigrapher. It is becoming difficult for researchers to disclose clearly the contents of the inscription and the meaning.
5.2 Implications of Research
Accounting agriculture in the reign of King Udayana more roles and functions to describe and evaluate a transaction as accounting practices agriculture. Construction of farm accounting practices describe the role and function of accounting in its interaction with society at the time, reflected in the
lives of people already understand structured and complex economy.
Construction accounting is used to inform on itself and others who have an interest in accounting practices are carried out in a variety of media recording and reporting at the time.
17 accounting techniques to the agricultural sector, and how the educational future of the accounting techniques Udayana agriculture. Through in-depth exploration of the topics expected accounting integrity and clarity of construction accounting agriculture in the past really can be clearly revealed.
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19 Appendix 1
Historian Archeolog Epigrafer
Ethnography Data
Bedahulu Sembiran
Inscription Interpretation
Reality/Society Interpretation
Writter Interpretation ETHNOARCHEOLOGY
Agricultural Accounting
Practices Agricultural
Accounting Practices
20 Appendix 2
CHRONOLOGY OF ANCIENT BALI KINGS (SINGHAMANDAWA KINGDOM):
1) 835-837 S / 913-915 M………..Sri Kesari Warmadewa
2) 837-864 S / 915-942 M………. Sri Ugrasena
3) 877-889 S / 955-967 M……….. Sri Haji Tabanendra Warmadewa
4) 882-897 S / 960-975 M………...Jayasingha Warmadewa
5) 897-905 S / 975-983 M………..Sri Janasadhu Warmadewa
6) 905-911 S / 983-989 M………... Sri Wijaya Mahadewi
7) 911-933 S / 989-1011 M……….. Sri Gunapriyadharmapatni
& her husband Sri Dharmodayana Warmadewa
8) 933-944 S / 1016-1022 M………..Sri Sang Ajnadewi
9) 944-947 S / 1022-1025 M………Sri Marakata Pangkaja
10) 971-999 S / 1049-1077 M………..Paduka Haji Anak Wungsu
11) 1001-1010 S / 1079-1088 M……….Sri Walaprabhu
12) 1010-1023 S / 1088-1101 M……….. Sri Sakalendukirana Wijayottunggadewi
13) 1037-1041 S / 1115-1119 M………Sri Maharaja Sri Suradhipa
14) 1055-1072 S / 1133-1150 M………..Sri Maharaja Sri Jayasakti
15) 1077-1099 S / 1155-1178 M…………...Sri Maharaja Sri Jagajaya
16) 1099-1103 S / 1178-1181 M...Haji Jayapangus Arkajacihna & his wife 17) 1122-1126 S / 1200-1204 M...Sri Maharaja Haji Ekajayalancana & the queen 18) 1126-1182 S / 1204-1260 M..Bhatara Parameswara Sri Wirama & the queen
19) 1182-1218 S / 1260-1296 M………..Bhatara Parameswara Adidewalancana
20) 1218-1222 S / 1296-1300 M………Rajapatih Kbo Parud
21) 1246-1247 S / 1324-1325 M………….Bhatara Sri Mahaguru & grandchildren
22) 1250-1259 S / 1328-1337 M……….Sri Willajayakrtaningrat & the queen
