Accounting in the Golden Age of Singosari Page 1

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
kingdoms 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.

I. INTRODUCTION
 Accounting in the Golden Age of Singosari Page 2

From the beginning of its emergence, accounting has shown its role and function in the
society as a system which processes and provides financial information. It develops continuously
in a line with the change in the society, especially in the business society. Furthermore, during
these days accounting is considered as a study concerning the money and number in which both
things are the main points in the calculation. Moreover, accounting cannot also be separated to
the time. We cannot stop and turn every event back; we cannot know the consequence of each
event before it is done or we cannot also know before the event happens. Then we call it the past,
the present, and the future time (Chambers, 1998). The past events in accounting are usually
called the history of accounting; the present time is the time where accounting exists; meanwhile
the future time is called prediction (Sukoharsono, 2005).
Then the focus of the research here has a close connection to the past time of accounting
or the history of Indonesian accounting. Therefore, it can be said that accounting exists in the
social dimension, from the smallest, an individual up to the biggest one, a company and country.
Even, it was started in the past continued to the present and the future time. The practice of the
accounting system is influenced by the surrounding factors (social, economic, and political) in
which accounting is run and passes a unique development on the basis of the economic, social,
and political development of a certain country.
Furthermore, the emergence of accounting system in Indonesia can be seen from the
recording of every event (Sukaharsono and Gaffikin, 1993). It can be seen in the inscription
recording financial transaction such as taxation or other transactions written in the old Javanese
form (Sanskrit). In Indonesia, Sukoharsono and Gaffikin (1993) study the accounting emergence
during the Dutch colonialism era (at the beginning of 17th century). On the basis of that research,
it can be inferred that the first token of the accounting system application in Indonesia was from
the implementation of the Dutch colonialism system. It can be proved by a surveillance of the
colonialism system in specifying the controlled individual in the social, economic, and political
life. Then accounting held a significant role during the Dutch colonialism era in relation to the
price, cost, and profit. However, it also has a different role in the social life of the society.
By the developing of the new perspective in the accounting research, the history of
accounting is not seen as a simple calculation anymore in which it was in form of chronological
evolution. Miller and Napier (1993) give the new perspective in viewing the development of
accounting such as viewing the external factor and stressing on the essential of the accounting
 Accounting in the Golden Age of Singosari Page 3

changing in responding to the factor the internal factor is the knowledge of accounting itself.
Meanwhile, the history of traditional accounting, in the difference of its problematical matter
between external (organization, economy, and society) and internal (the accounting knowledge),
is seldom to ask accounting for its emergence and development as a power and discipline.
The pattern forming accounting in the Singosari era can be identified by the existing of
the recorded economic transaction. The conceptual problems having the important point on the
existing of the accountants refer to the kind of transaction which should be recorded and the kind
of monetary value which should be enclosed. The operational mechanism of the tax collection in
the Singosari kingdom shows the kingdom financial form and the administration accountability.
The kingdom arranged the taxation rules which obligatory paid to the kingdom. In addition, there
were also types of the tax rates and the kind of taxes which could be collected by the kingdom.
The decision of the kingdom to collect the tax was not a trifling matter, but it was a foundation of
accounting.
Based on the description above, it is clear that the focus of this research is to disclose the
accounting form used in the Singosari kingdom era by using etnoarcheology approach in
collecting the historical object and applying a Foucauldian perspective concerning the idea
history in which it is used as a means in analyzing the creation of accounting form.

II. ACCOUNTING AND THE PERSPECTIVE OF FAUCOLDIAN

a. The Conventional Understanding of the Accounting History Research
The history of accounting is mostly understood only as a reflection of the evolution in
economical issue and industrial development. This kind of understanding explains that the
economical and technical analysis still dominate the overall aspects in accounting research.
Indeed, the social and political influence in the development of accounting are often ignored
(Tyson, 1993). Moreover, accounting is considered as something which is independent and
whether in the past or at the present it is regarded the same. This is a very narrow-minded
viewpoint and tends to consider the accounting practices as a technical phenomenon without any
influence from the environmental factor (Laughin and Lowe, 1985).
The conventional analysis of accounting history which sees accounting atheoretically
tends to ignore the related problems in the quest of the social understanding concerning
accounting activity (Hopwood, 1983). It has changed along with the emergence of a new
 Accounting in the Golden Age of Singosari Page 4

phenomenon which sees that human interest also influences the accounting activity. This new
phenomena gives a scope to analyze the relation between accounting and many organizational
issues also with the social relation (North, 1985).

b. The History of Accounting and The Development of Its Thoughts

Mattesich (1994:5) states that the writing culture (recording) was recognized since 8000-
3000 BC. Therefore, it is not surprising that the existence of accounting can be traced back to the
time of the Greek and Roman Empire. The historical record proves that there was a work of
Roman architecture at the beginning of the Christian era of which the existence was along with a
certain records. The records showed that the value of the work was not only determined by the
costs but also the costs after it were reduced by one-eighteenth of it. This practice was continued
every year since the work (wall) had been built (Costouras, 1979 in Sukoharsono, 1995:62).
Obviously, those records and concepts are not enough to study the development of accounting
thoughts and concepts. The study needs other relevant evidences so that the accounting history
can be discovered and understood well.
In the middle Ages, the first record concerning double entry book keeping system was
found in the records of the merchants from Genoa, Italy. During these years (1340s) the centre of
trade such as Genoa, Venice, and Bologna had already used the system. Therefore, no wonder
that Luca Pacioli, an Italian intellectual, wrote the oldest treatise about double entry book
keeping system by applying his math analysis to explain the system. Luca Paciolis book, which
was published in 1494 entitled Summa de arithmatica Geomatria Proportioniet et
Proportionalita, discusses the double entry book keeping system in detail for the first time.

c. Foucoult and Accounting History Research

The result of Foucoults thoughts is a huge concern in the critical tradition of accounting.
Walsh and Stewart (1993) explore the practices of managerial accounting by using Foucoults
perspective to compare two groups of people. The first group came from the 1700 and another
was from 1800. The research supports Foucaults argument concerning the idea that human is an
individual creature who comes from the emergence of disciplinary mechanism. In a wider
context, before the end of the 18 th century there was no effort to study an individual especially
the relation between the accounting calculation and the measures of an individual and group
 Accounting in the Golden Age of Singosari Page 5

works.
If Walsh and Stewart (1993) focus their research on the factory system in the past to
support Foucaults perspective, Miller and OLeary (1987) study another period of time to see
why the application of standard cost determination and budgeting became very popular in the
United States during the turnover of the 20 th century. Their findings support Foucaults
perspective and they also discover the specific dimensions of the period studied at once in which
they may be gone through the researchers attention.
Faucauldian perspective gives more understanding toward the accounting phenomena as
a disciplinary power form and constitution activity in which it gives an alternative perspective in
viewing the emergence and the role of accounting in relation to the organizational scope and the
accounting social. Accounting is not considered as a matter getting through the evolutionary
development anymore based on the positivistic point of view. However, it tries to study the
changing of accounting on the basis of the history condition at that time proven as an activity
which has a specific interest. Furthermore, it does not merely reflect its context, but also
influences the context.

d. The Existence of Accounting Practice

The history of accounting is not considered as a simple calculation in chronological
evolution anymore. Its changing has a wide social scope between its essence and its form. Ste
Croix (1956), in Sukoharsono (1995:61), conclusively gives the evidence showing the existence
of accounting practice in the Old Greek although it was not clearly shown that they used double
entry book keeping since there was no Hindus-Arabic numbering system, and zero number in
arithmetic. In addition, the meaning of the number was not yet started. However, in another side
currency creating system had been begun in the early of Roman Empire (Morgan, 1965 in
Sukoharsono 1995:62). The development of money as a medium of exchange was not followed
yet by the adopting of a systematically modern system in term of debit-credit double entry
tabulation. It was because of the lack of Hindus-Arabic numbering system (especially zero
number). Hoskin and Macve (1986) who used Foucault perspective in their study state that
accounting showed the continuation development when Hindus-Arabic numbers allowed a new
relationship between the writing of the sentence and number portrayed as alphanumeric system.
Mattessich (1994) develops an idea of accounting system happened from 8,000 up to
 Accounting in the Golden Age of Singosari Page 6

3,000 BC. He further explains that there was evidence related to the form and writing style that
made accounting as a writing root. On the basis of the archeology consideration toward the ideas,
it can be inferred that the writing development, in term of a science, can be useful to transform
abstract knowledge in the symbolic and recorded form. However, whatever the old writing form,
its effect toward the modern accounting system had ever delayed for a long time until the finding
of Latin letters (except Y and Z letter) in Cicero time (106-43 BC) (Hooker, 1990). Then by the
influence of upsilon and zeta in Greece pronunciation during the first century, the letters Y and Z
were added to the alphabetical order. The social impact of this alphabetical system was very
limited at that time. Nevertheless, it became more popular in the formal education at universities
in Europe during 11th and 12th century. As a consequence, there were many disciplines occurred
including the new perspective issued by a cathedral school in the middle ages. Today, the
Alphabetical system is widely known and becomes an integral part of the custom.

e. The Power of Accounting

To identify various preference as the basis of accounting, Burchell et al. (1980) gives a
special preference that support the accounting power. That kind of preference plays an important
role in strengthening our understanding toward accounting skill. Accounting institutional occurs
in the organization as well as in the social life as a consequence of the double entry book keeping
system (Yamey, 1978). Financial recording and other entry book keepings include all the
accounting practices in the private organization (e.g. companies) and public organization (e.g.
government and Institution) (Burchell et al, 1985). At the time when the accounting techniques
increase (e.g. the determination of budget and the financing standard, organization control,
planning and resources allocation), an accountant, individually, can give organizational
efficiency by arranging budget and financing standard. An accountant creates a new idea
concerning the efficiency of individual and organizational control in which it is related to the
private and public organization.
Hopwood (1987) states that accounting as a science has invested the knowledge
concerning social and economic life. Efficiency is a key word for the knowledge articulation. In
a company, accounting procedure is codificated systematically in the graphic form. The financial
and uncertainty risk are considered as the important aspect to make the managerial marking
measured. Then the decision making derives from the knowledge. Furthermore, the application
 Accounting in the Golden Age of Singosari Page 7

development of the budget determination, financing and planning standard has provided the
coordination of the department activities in the company. The social problem concerning social
environment efficiency has been considered as an accounting discipline.

f. Accounting as a Social Practice

The emergence of accounting cannot purely be seen as an organizational phenomenon
(Burchell et al., 1980), but it is attached in the society in which the individual and organization
are the part of it. Both phenomena (organization and society) have played the important role in
the accounting process since many important accounting innovations happen in the various social
processes. The success of the Japan Company occurs without having the same commitment
toward the management accounting practiced by the west culture (USA and UK). Horowitz
(19980) in his study: Top Management Control in Europe, finds that the controlling application
of management in England can give more emphasis toward financial techniques if it is compared
to German.
Accounting acts as a dynamic phenomenon. It is a new way to maintain integrity,
legitimacy, the effectiveness and strength of accounting in responding social practices.
Furthermore, it is needed to reach different goals. Various information intended to the activities,
processes, and organizational results create the environmental pattern within accounting
practices. Robson (1991) states that accounting has many roles in the social activities since its
emergence. Aligned with the time, accounting practices implicate the forming of the pattern in
the society.

III. RESEARCH METHOD OF THE HISTORY OF INDONESIAN ACCOUNTING: IN

THE SINGOSARI KINGDOM ERA

a. The Research of the History

The research of the history is a history science explaining about the elements of the
history. Hamilton (1993), in Berg (2004:233), states that generally the word history is used the
same as the word past time, or sometimes it refers to the concept of the past event that occurred a
long time a go. From the social perspective, the history is a report of the past time events or the
 Accounting in the Golden Age of Singosari Page 8

order of the events. The history science is a method to know, from the record and report, what
happened in the past time period (Marshall and Rossman, 1999 as quoted by Berg, 2004:233).

The Research Approach: Ethnoarcheology as a means to collect the Artifacts

The study of accounting history in the Singosari kingdom is a historical archeology study
since the main data source of this research is textual data which are inscriptions and documents.
Archeology can be divided into historical archeology and prehistoric archeology. According to
Sharer and Ashmore (1979:20), as quoted by Nastiti (2003:19), historical archeology refers to the
study supported by written data, while prehistoric archeology is not. The main approach of this
research is historical approach. The main data source of accounting history in the Singosari
kingdom era is begun by collecting documents taken from the Singosari kingdom era, especially
those contain the explanation of the trade in general and especially the accounting form.
The approach used in this research is ethnoarcheology approach, that is, an approach
which studies the behaviour and material culture taken from the society today (Bahn, 1992:162).
In addition, the use of ethnoarcheology study is to find out the compared knowledge from
accounting nowadays by giving the definition related to the meaning of accounting in the
Singosari kingdom era in which the data cannot be taken from archeological data, especially
written data.
Ethnoarcheology study is the branch of archeology which makes use of ethnographical
data as an analogy to solve archeological problems (Puslit Arkenas, 1999:188). Its position is to
give an example to interpret and to provide an early argumentation. According to Tanudirjo
(1987:8-9, 64), in Indonesia, ethnoarcheology plays double roles. First, it is used as a means to
explain and to predict archeology data. Second, it is also used as a medium to document the
aspects of traditional life which keep happening. Moreover, he mentions that Indonesian
traditional life is still able to survive even though in the process of modernization this kind of life
is feared of being extinct. If these aspects of life are not documented, there will be lots of dark
sides in the journey of Indonesian culture which cannot be explained in the future. There are two
models which serve as the basis for ethnoarcheological approach (Mundardjito, 1981) which can
be described as follows:
1. Direct historical approach (in United States) or Folk Culture (in United Kingdom)
Direct historical approach is based on the idea that the existing culture today is the
 Accounting in the Golden Age of Singosari Page 9

continuation of the past culture development. It means that the characteristic of todays
culture reflects the formerly developed cultural inheritance. In doing this approach
there should be an observation towards the the society which has direct history in the
same area between the archeological data (object of study) and the ethnographical data
(object of comparison)
2. General comparative approach or also called new analogy
Actually, this approach is based on the perspective that the relation between
archeological culture which has lost its supporters and the existing culture today is the
relation of form. Therefore, this approach does not oblige the existence of historical
continuation in the same area. Nevertheless, it demands the sameness of cultural form
and the environmental background.
The result of the ethnoarcheological study does not show whether the hypothesis is true
or false since it is not a test of inductive conclusion drawing. This study is just an extension of
the induction process itself. As a result, the study of ethnography does not explain the current
observed symptoms (ethnographical data), but it gives a picture of a possible similarity between
the past and todays culture symptoms, or as a connector argumentation. The ethnoarcheological
study tries to understand two aspects which are:
1. What aspect to do. It is understood by an observation. The purpose of the observation
of what aspect to do is to obtain knowledge about location, situation, transaction, etc.
2. The known aspect. This is done by interview to find out the social behaviour which
formed the accounting in the Singosari era.
Hopefully, the study of ethnography may give a picture of the existence and the form of
accounting in the social structure of Singosari kingdom. In addition, it may give a shape of the
social life practices to obtain the description of a more complex and richer nuances accounting.
b. Foucauldian Perspective as an Instrument of Analysis
This research uses Foucaults thoughts as a model to analyze data. The thought is divided
into two chronological stages. The first stage is the historical studies or is called archeology. This
study analyzes the condition which may cause the emergence of modern humanities fields with
historico-power-knowledge relation as its archelogical project. The next stage is geneology
which develops more accounting history towards the emergence of human knowledge and
directly headed to a certain way to solve the historical analysis about the system of thoughts. In
 Accounting in the Golden Age of Singosari Page 10

the study, these two stages are similar and completing each other. Archeology focuses on the
existing historical condition while geneology questions the process of the history itself. In a more
precise way, geneology offers a process relation concerning the discourse network. On the other
hand, archeological approach gives a slice through the link of discourse.
In his viewpoint, Foucault is having a problem to differentiate archeology of science from
the excessively stable domain known as the history of ideas. The big theme of the history of idea
is the birth of ideas, its continuity of time, and its totality such as the spirit of the era. By refusing
the investigation of the origin or the birth of an idea, Foucault is interested in the difference and
the contradiction of an idea as well as the continuity issue, and in analyzing the detail statement
compared to global generalization of totality.
Faucault perspective concerning the relation between knowledge and power brings a
revolutionary effect to the social discipline and gives a unique contribution of reciprocal
relationship between knowledge and power. It is about the power articulated into knowledge, and
vice versa. Faucault concept brings a consequence in which if we want to know the power
production, we must also investigate the knowledge production of it or to be exact, we must
investigate the power itself.

c. Data Collection Method

To portray the accounting form in the Singosari era, the writers use written sources which
are inscriptions and documents. As the historical source, especially the old history, inscriptions
have an important role since they are one of contemporary historical sources. In addition if they
are studied thoroughly, the information taken from inscription parts can give a useful portrayal of
the kingdom structure, bureaucracy, social, religion, economy, and belief.
Texts used as the source of this study were taken from Singosari kingdom era in which
they were not really too much exist. From the existing texts, the historical main sources of
Singosari kingdom are Pararaton, written between 1478 and 1486, and Negarakertagama in 1365
besides several charters issued by Kertanegara and some others from the Majapahit kingdom era.
Mula Malurung inscription is the third oldest historical source. It can be trusted since it was
written in a detail explanation in 1255 in the Singosari era. Due to the fact, Mula Marung
inscription can be used to cross-check Pararaton and Negarakertagam explanation about
Singosari kingdom. Moreover, it can also be used as way to get the information concerning the
 Accounting in the Golden Age of Singosari Page 11

accounting form at that time.

IV. THE FOUNDATION OF ACCOUNTING KNOWLEDGE

a. The Information of Singosari Era Written Form
The data concerning the first written text in Indonesia were taken from the inscriptions
widespread in Indonesia, but it is still a mystery in which place the first text occurred for the first
time. A good news toward the development of the written form in Indonesia is the finding of
Pallawa letters on the pole of Mulawarman king Yupa from Kutai, west Borneo dated on 400 AC
(Hunter, 2002:12). Pallawa letters used were taken from Pallawa letters of South India that were
the descendant of the half syllabic letters from Brahmin in which the syllable was the foundation
unit of a language that could be uttered. Then the language used in that text was Sanskrit
(Hunter, 2002:12).
Singosari era is included in the last phase of kawi letters. The example of the letters can
be found in Simpang inscription (1289) in which the letters are carved on the Asana, a lining
pillar of Joko Dolog statue. The following part is the example of the letters (Suhadi, 2001:8):

The text written on Simpang inscription in 1289 AC indicates that the written form was used to
give and to keep the information derived from holy events. The text on the Joko Dolog statue
portrays Kertanegara, the last king of Singosari kingdom who was considered as the highest of
Aksobya, was the highest figure in Buddhist. Moreover, it is the only inscription stating about
the unification of Jengagala and Panjalu by Wishnuwardana king in which later on was under
Kertanegara king territory. The emergence of Jenggala and Panjalu was because of the political
kingdom separation done by Erlangga king in 1403. Actually, the separation of Singosari
kingdom after the death of Rejasa in 1227 followed that pattern (Slametmulya, 1979:76). This
illustration gives information that all texts contain the knowledge of religion, law, moral, and the
economic aspect of the society happening in the past. Therefore, it can be proved that there was
the existing of the past time information. Another evidence of the use of the letters is the type of
 Accounting in the Golden Age of Singosari Page 12

the Singosari letters developed and continued until Majapahit era including Sutasoma written by
Mpu Tantular (Darmosoetopo, 1993:57-57)

b. The Number System

The arrival of Islam in Indonesia brings a great opportunity toward the development of
science especially the use Hindus and Arabic number (1, 2, 3, 4, 5, 6, 7, 8, 9, and 0). Hindus-
Arabic classification system plays an important role in the use of quantitative symbol. According
to the history, the numbers of 1, 2, 3, 4, 5, 6, 7, 8, and 9 have been used in every parts of the
world and connected to nine letters of Sansekerta language used by Hindus in the past time
(Sukoharsono, 1995:119-120).
Before the arrival of Islam, the number system had been adopted in Indonesia in which it
derived from the modification of Javanese (Raffles, 1978). The numbers used in the Singosari
era can be displayed as follows (Surada, 2005:9):

The use of old Javanese numbers in the inscription shows the existing of transaction
recording, especially trading transaction in the market. In the Singosari era, the sellers only
arranged their account for the sake of their own documentation by using a language which was
easy to be understood. In addition, they used an easy written medium, so they could know the
cost and the profit easily. This kind of recording system makes them easier to make a decision in
relation to the future of their business.

c. Money: The Exchange Medium and The Transaction

In the Singosari era, people used money as an exchange medium in trading. However, it
is difficult to physically prove the local money used at that time. Meanwhile, in the old Java era,
people used gold and silver as the exchange media. Thus it can be inferred that people in the
Singosari era might use the same media as the old Java era. The following part is the terms and
the value of the currency used at that time (Christie, 1994:5, in Nastiti, 2003:100).
Gold money was called kati, suwarna, masa, and kupang
 Accounting in the Golden Age of Singosari Page 13

Silver money (atak) was called kati, dharana, masa, and kupang
The value of the money were:
o 1 kati = 20 Dharana/Swarna
o 1 Swarna= 16 masa
o 1 Masa= 4 kupang
The transaction mentioned in the inscriptions was trading transaction and land pawning.
The media used in the transactions were gold and silver money. From the explanation above, it is
obviously seen that both kinds of currency had high value, so it was impossible if they were used
to buy the goods which did not have a high value such as daily needs. It is proved by the
inscriptions stating that the numbers of gold and silver money were about tens, while coins were
about thousands (Nastiti, 2004:101).
One of the currencies used in the markets in the Singosari era was Chinese Copper Coins
in which it also had a significant role as the medium of transaction in Singosari and its
surrounding. According to Amelia (1986:92-95), Java imported Chinese Copper Coins which
were used as a legal currency at that time. It was because China imported pepper from Java, so
there were many Chinese copper coins in Java that caused the decreasing of coins stock in China.
The coins were from Tang (618-907); Song (960-1279); Ming (1368- 1644); Qing Dynasty
(1644-1911). From those the most coins found in Trowulan were from Song Dynasty. Therefore,
it can be said that the money used in the Singosari era was the coins from Song Dynasty (960-
1279). Furthermore, if it is seen from the shape, the size and the hole of the saving box, it can
also be said that there was a saving tradition in the Singosari era. It is strengthened by the
evidence that there was a hole in the saving box meaning that the saved money was the coins.

No. IDENTIFICATION SINGOSARI ERA

1. THE SOCIAL OF THE The Social of East Java
KINGDOM
2. THE GOVERNMENT/ The name of the kingdom in Ken Arok era was
THE KINGDOM Kutaraja. The changing of Kutaraja name became
Singosari Kingdom happened in 1254 in the
Wisnuwardhana King era.
3. THE LEADERSHIP 1. Ken Arok (1222-1227)
2. Anusapati (1227-1248)
3. Tohjaya (1248)
4. Wishnuwardhana (1248-1268)
 Accounting in the Golden Age of Singosari Page 14

5. Kertanegara (1268-1292)
4. THE HIERARCHY OF 1. The king was in the highest level in the
THE GOVERNMENT kingdom
2. Rakyanamantri Katrini had a power as the
king advisor in which the kings order was
socialized for the first time. It consisted of:
Rakyan I Hino
Rakyan I Halu
Rakyan I Sirikan
3. Rakyan Para Tanda who had the duty as the
executives of the kingdom in which the three
of them led by Rakyan sang Ramapati.
Rakyan Patih held by Kebo Arema
Rakyan Demung held by Mapanji
Wipaksa
Rakyan Kanuruhan held by Mapanji
Anurida
4. Five Pamegat did the kingdom duties which
were more specific. They consisted of
Pamegat Tirwan
Pamegat Kandamuhi
Pamegat Nanghuri
Pamegat Jamba
Pamegat Pajangjiwa
5. Darmadyaksa was the official in law and
religion. The two government bodies who
took the charge of it were:
Darmadyaksa Ring Kasaewan for
Hindus
Darmadyaksa ring Kasogatan for
Buddist
5. THE GOVERNMENT Citralekha (office clerk)
ADMINISTRATION Panurung (managing the tax)
OFFICIAL IN THE Pratyaya (Managing the income)
SINGOSARI KINGDOM
Parujar (spokesman)
6 LANGUAGE Sanskrit (People in Java usually called it the old
Kawitan, but later on it became Kawi)
7. LETERS Pallawa-Kawi (Dewanagari letters)
 Accounting in the Golden Age of Singosari Page 15

8. THE MEDIA OF Palm Leaves, Palm Thatch Leaves

WRITING Wood
Bamboo
Stone
Copper
Gold and silver sheet (they were usually
used to write magic formula)
9. NUMBER Pallawa-Kawi
10. CURRENCY Local currency made by gold, silver, and
copper.
Chinese copper coins from Song Dynasty
The following part are the terms and the value
of the currency used at that time (Christie,
1994:5, in Nastiti, 2003:100):
Gold money was called kati, suwarna,
masa, and kupang
Silver money (atak) was called kati,
dharana, masa, and kupang
The value of the money were:
o 1 kati = 20 Dharana/Swarna
o 1 Swarna= 16 masa
o 1 Masa= 4 kupang
11. THE INCOME OF THE Tax
KINGDOM Tribute
Fine of the criminal case
12. TAXATION The first information related to the levied tax
on the inscription was found on the
sentences in which they gave information
about the determination of a region to
become a sima. It was a special region freed
from payment taxes given by the king to the
kingdom official or inhabitant as a
meritorious person toward the kingdom, or
the place for sacred place.
There was a position which took a charge of
the taxation (panurang)
The kinds of taxation such as land,
plantation, agricultural produce, fishpond,
and salt tax.
13. MARKET The market condition was near the river.
The market physical form was a field.
14. TRADING COMMODITY Agricultural area
Animal husbandry area
 Accounting in the Golden Age of Singosari Page 16

Fishery area
Industrial area
14 TRANSPORTATION Land transportation: the merchants who
SYSTEM brought a lot of goods used a cart, while
those who brought little goods used a horse
or cow.
River transportation: they used a boat.
16. ARCHITECTURE IN THE Temples. In the Singosari era, temples were
SINGOSARI ERA used as the the king family funeral.
17. THE NTERACTION In the Kartanegara king era, Singosari was in the
WITH OTHER development and prosperity period. In order to
KINGDOMS stabilize and develop Singosari territory, and to
unite the islands and other kingdoms under
Singosari kingdom, Kertanegara did political
archipelago unity by sending Pamalayu
expedition in 1275 and wide spreading its
influence in Pahang, Gurun, Bakulapura.
18. THE AUTHORITY In the Wisnu Wardhana era, the region
REGION included: Daha, Mening, Gelang-gelang, Lwa,
Maura, Marono, and Lumajang.
Meanwhile, in the Kertanegara era, the
authority region became wider including
Canggu, Tuban, Bali, Seram Island, Menjalin,
Melayu, Darmasraya kingdom (Jambi), Pahang,
Bakulapura.

V. CONCLUSION
a. Conclusion
This research is conducted to find out the accounting form in local Indonesia, especially
in the Singosari kingdom era. Language, writing, number, and calculation are very needed in
every accounting form. The letters used in the Singosari kingdom era were Pallawa-Kawi
(Dewanagari letter). It is proved by the existing of Singosari special letters which was developed
and continued in the Majapahit era including a book written by Mpu Tantular entitled Sutasoma
(Darmosoetopo, 1993:57-57). One of the facts of accounting development in the written form
during the Singosari kingdom era is that it is related to the mechanism used for administration
purpose and accountability in tax imposition.
Then in relation to the writing, there are many materials used to write (Gaur, 1987:35).
In the Singosari kingdom, the writing medium used were palm leaves, stones, copper, gold and
 Accounting in the Golden Age of Singosari Page 17

silver sheet. The speech of the king written in palm leaves was copied by using stones in which it
is known as the inscriptions. However, the physical evidence of the palm leaves used in the
Singosari era cannot be found by the researchers. It is because of the characteristic of palm
leaves in which they do not have a good tenacity as stones. Another reason is that the condition
of Indonesia, epecially in Eat Java, which is susceptible to natural disaster such as mountain
eruption, flood, and earthquake, makes the finding of the written evidence of writing medium
much more difficult. In addition, the long time condition is also the reason of the historical
disobedience. Thus it shows nothing about the written evidence.
Furthermore, the people in the Singosari kingdom era had known money as the exchange
medium in trading. Nevertheless, it is very difficult to find out the physical evidence of the local
currency used at that time. Meanwhile, in the old Java era, people used gold and silver as the
exchange medium. Thus it can be inferred that the local currency used in the Singosari era was
almost the same as it was found in the old Java era. In another side, Chinese Copper Coins could
be found in the Singosari kingdom era. Moreover, they took the important role as the transaction
media in trading in Singosari and its surrounding. The evidence of this finding is that Java had
imported Chinese Copper Coins that could be used as the legal payment media. Those coins
derived from Tang (618-907); Song (960-1279); Ming (1368-1644); and Qing Dynasty (1644-
1911). From all those coins, the most coins found in the Trowulan were from Song Dynasty.
Therefore, it can be said that during the Singosari era, the currency used was Chinese Copper
Coins from Song Dynasty (960-1279).
The first information related to the levied tax on the inscription was found on the
sentences in which they gave information concerning the determination of a region to be a sima.
It was a special region freed from payment taxes given by the king to the kingdom official or
inhabitant as a meritorious person toward the kingdom, or the place for sacred place. The
determination of Sima was management changing decision of the kingdom wealth that was the
handover of tax levied in which at the beginning it was for the kingdom. Then it was changed to
fulfill Sima needs. This information included administration, social-economic activity, and every
part of exertion which had a close connection to the kingdom income.

b. The Limitation of the Research

The history of accounting in the Singosari kingdom era, especially in the portrayal of the
 Accounting in the Golden Age of Singosari Page 18

accounting form at that time, is not thoroughly studied. This research only intends to view one of
the actualization processes of accounting form from the basis of writing style, number, and
writing medium. Meanwhile, another activity that shaped accounting is only viewed from the
market and taxes levied by the kingdom. However, this research basically does not yet include
the real accounting form in the Singosari kingdom era toward the impact for the modern
accounting used nowadays.
The result of the accounting form used in the Singosari era cannot actually be proved yet
since the writers relate the research to the events which did not thoroughly happen in the
Singosari era. It means that during the writers did the research, the half of the findings got cannot
provide a thing that portrays the accounting form in the Singosari era. Actually, these findings
had been predicted before by the development of ideas. This fact is due to the limitation of the
research time.
For the next researchers, it would be better if they could compare the accounting
development with other local regions. The comparison study is applied by viewing the similarity
and the difference of accounting practices which were different from one place to another place
in Indonesia. Thus it can develop a new perspective concerning the accounting role in the
organization and society.

c. The Implication of the Research

This study explains the accounting form in the Singosari era. This research has general
implication for the research and accounting practices in Indonesia. One of the most important
point is by viewing the knowledge, practice, and the existence of accounting, in which place the
accounting exists. Accounting as the knowledge and the practice science must be understood as a
social scope related to society. Then accounting is not merely known as unity of calculation
techniques. However, it has an influence toward social-economic activity mechanism. Therefore,
this study needs to point back to the history to know what happened in the past. Although this
study does not include the today period, at least it gives the readers enlightenment toward some
aspects in knowledge and the applications of the existing accounting in Indonesia. Perhaps, it can
be an agenda to conduct a further research in accounting. Thus it can widen the society
understanding toward accounting in the society and develop the knowledge in the social scope
where accounting formed.
 Accounting in the Golden Age of Singosari Page 19

Furthermore, this study uses Faucouldian concept concerning the relationship between
knowledge and power. Faucouldian concept, as a part of new historical research in accounting,
stands significantly in facing the discipline chalanging of accounting history in Indonesia. First,
this study is an evidence of the accounting history plurality focused on economic, social, and
political scope. The history of accounting is not viewed as a single story anymore which takes
much attention to the evolutionary history. Faucouldian concept provides a better understanding
in telling the history and asking for new questions about accounting. In addition, it also provides
the knowledge of how accounting is practiced. Second, Faucouldian concept brings a new
epistemology of how we can understand the past time. The emergence of accounting in Indonesia
is not understood as an evolutionary development; but it is the practice and knowledge related to
accounting scope formed. By using this scope, accounting in Indonesia is not merely connected
to the economic and technical facts, but it is also connected to the social and political activities.
Although Faucouldian concept, which is from the relation between the power and knowledge,
provides a rich portrayal in analyzing the development of accounting in Indonesia, it is not the
only way to analyze in order to provide a vivid explanation of how accounting is practiced based
on the history. The various approaches are also needed to make sure a non dogmatic view of
accounting history.

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