CONSTRUCTION OF AGRICULTURE ACCOUNTING PRACTICES IN THE REIGN OF KING UDAYANA BALI: ETHNOARCHAEOLOGICAL APPROACH.

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

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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. of
Accordingly,
necessary in-depth
practices.
It is used
as a measure
accountingthe
developments
in the future,
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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

distribution of rice yields for owners: 2/3 x

system, then:

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

14

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
15

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
16

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
ETHNOARCHEOLOGY

Ethnography Data

Archaeology Data

Historian

Archeolog

Epigrafer

Inscription
Interpretation

Bedahulu

Sembiran

Reality/Society
Interpretation

Agricultural Accounting
Practices

Agricultural
Accounting Practices

Writter
Interpretation

Construction of Agricultural
Accounting Practices

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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)

20