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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

understanding tend to view accounting as a technical overview only, and is not

affected or do not have any interaction with the environment, whether political,

economic, social and cultural rights. This resulted in accounting research is

currently dominated by the analysis of economic developments and industry

practices. It is used as a measure of accounting developments in the future,

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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.

The existence of a variety of recording and reporting of agricultural activity

that can be measured by the value of money at that time indicated that the

activity contains accounting value. Accordingly, the necessary in-depth

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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

The results of this study are expected to provide theoretical and practical

benefit in the context of the accounting practices of agriculture in Bali, especially

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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.

The main obstacle in building a past life is where the data are limited both

in terms of quality and quantity as well as the interpretation of the data itself.

However, on the basis of culture that is maintained, especially in Bali, enabling

research method because it is easier to do ethnographic evidence is quite clear.

This is evident from the cultural community can be traced to past cultures that

carried so far on the site and one of the royal Singhamandawa Bali Aga village

using ethnography data. Combine used of archaeological and ethnographic data

analysis methods that generate ethnoarchaeological method.

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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

Research ethnoarchaeological approach, it is generally assumed that the

observed objects can give you an idea or interpretation that may have similarities

of between the cultures of the past with current cultural phenomena. In-depth

interviews conducted with ancient historian who know and understand the history

of a variety of life, pengempon Temple relics, and the archaeologists, as well as

the expertise Epigrapher read the language and runes. The search for traces of

past cultures, performed in the Bedahulu village as the site of the kingdom

Singhamandawa and Sembiran village as Bali Aga village site. In addition,

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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

Research model (Appendix 1) can be explained that this research

approach as a knife ethnoarchaeology analysis in finding farm construction

accounting practices during the reign of King Udayana. Investigated the events of

the past (history), we used archaeological data or artifacts written either in the

form of inscriptions and historical studies, and unwritten form of ancient relics.

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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.

Prominent King Udayana can be seen from the leadership that always

pays great attention to the welfare of its people, both material and spiritual.

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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 ...”

The inscription mentions Serai AII reporting accounting practices by the treasurer

tax collector in the agricultural sector in terms of tax payment for agricultural land

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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.

Inscription Tengkulak A framed in 1023 AD (Goris, 1954) is a form of

agriculture accounting records of the time spent by King Marakata son of King

Udayana, described a series of terms related to the process, or the cultivation of

rice such as: amabaki, amaluku, atanem, amantun, ahani and anutu and tax

exemptions for certain types of workers processing fields are:

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“...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)

established that the distribution of the results of the mlaga system termed ptlun

(mean divided by three). However, the inscription does not explain which party

gets one third and two thirds of which party gained share. Strengthening the

system of calculation mlaga the tablets, conducted an interview with one of the

farmers in the village of Bali Aga Sembiran (Mr. Gede):

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”...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.

Besides rice gaga, there are many other plant species as a crop

produced in those sourced from various inscriptions.

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“...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

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

PRASASTI BATUR PURAABANG 65

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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"

Singhamandawa one of its empire at that time was the land, whether the

land in the kingdom and land sites in other areas that have not become private

property. Status of the land owned by the villagers at the site is still the royal

status of communal land (village ayahan). This is because people who have done

all the obligations in the village according to the rules defined, it can occupy land

belonging to the village. Ownership of the land and the house is village ayahan,

while the land of rice fields and is the result of the sale and purchase transactions

with the kingdom that is considered as the property of individuals. Registration of

land ownership village ayahan is still recorded as assets of the village, where

residents will have no descendants (termed: camput) the land was taken back to

the village and given to people in need. Unlike the registration of ownership of

fields and gardens, because it is private property rights of local communities, it is

a transfer of the assets to the kingdom. Registration of transfer of the assets by

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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.

Actual trade sector is an important factor in the distribution of the results

of the agricultural sector has not received special attention at the time. This is

likely due to the trade at the time it was still dependent on other sectors of

agriculture. Without any form of agricultural commodities traded, the trade sector

will still not be able to grow rapidly. Simple concept that community at that time

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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.

Accounting agriculture has understood at that time in various forms,

including the recording of an irrigation system, a system for recording the results

to the results of agricultural commodities, with the model of a simple recording.

Recording of accounting practices in the subak irrigation system of agricultural

reflect accounting practices that have been implemented at that time and is valid

until today. Sharing system (mlaga) for owners and cultivators of fields specified

in the inscription of ptlun of three parts. Based on ethnographic data, a division

that is two-thirds of the owners of fields and a third to the tiller, for crops such as

rice. Instead crops such as pulses, two-thirds of the tenants and the third

obtained the owner acquired fields. Beside a variety of recording accounting

practices both in terms of processing agricultural land, as well as their agricultural

taxation is also explored in the inscriptions and other data sources. Construction

accounting practices related to the agricultural sector as part of the economic life

16

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.

Describe fully the construction of farm accounting practices that occurred

in the past, we need more research in this field are many and varied. Subsequent

research is expected to take up the history of accounting in the same period with

agriculture accounting topic of discussion more specific. The variety of topics to

do like, peeling forms of agricultural financial accounting reporting, governmental

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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Appendix 1

Historian Archeolog Epigrafer

Ethnography Data

Bedahulu Sembiran

Inscription

Interpretation

Reality/Society

Interpretation

Writter

Interpretation

ETHNOARCHEOLOGY

Agricultural Accounting

Practices Agricultural

Accounting Practices

Construction of Agricultural

Accounting Practices

Archaeology Data

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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

(Source: Astra, 1997)