AKUNTANSI DALAM PENETAPAN SĨMA MASA JAWA KUNO

Novrida Qudsi Lutfillah

Abstract


Abstrak. Akuntansi dalam Penetapan Sĩma Masa Jawa Kuno. Artikel ini bertujuan mengungkap praktik akuntansi penetapan Sĩma di masa Jawa kuno. Arkeologi konteks digunakan peneliti sebagai metoda penelitian untuk mengumpulkan data, menginterpretasikan dan memahami budaya dengan reflektif. Hasil penelitian menyimpulkan bahwa praktik akuntansi penetapan Sĩma memiliki tujuan: (1) memberi keistimewaan terhadap daerah tertentu; (2) mengukuhkan dan menyeimbangkan kekuasaan pranata sosial religi. Praktik akuntansi dan peran akuntan (disebut Citralekha), terlihat pada ritual upacara penetapan Sĩma. Nilai‐nilai yang tercermin dari praktik akuntansi penetapan Sĩma, yakni: keberkahan dan kedamaian hidup serta kesucian diri.

Abstract. Accounting in Determining Sĩma in The Ancient Java. This article aims to uncover the accounting practices of Sĩma. The archaeological context is used as a research method to collect data, to interpret and to understand a culture. The results concluded that the accounting practices of sima had purposes to: (1) give privileges to certain areas; (2) establish and balanced the powers of social religious institution. The accounting practices and the role of the accountant (called Citralekha) are visible on the ritual ceremonies of Sĩma. The values reflected in the accounting practice were the blessings and the peace of life, as well as the self purity.


Keywords


sĩma; arkeologi konteks; praktik akuntansi

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DOI: http://dx.doi.org/10.18202/jamal.2014.08.5018

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