Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire

The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king’s policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king’s power in regulating his people in all fields.


Social Accounting
The concept of accounting activities is in the form of service activities where the final product of this report is in the form of expertise or proficiency. In its implementation, the accounting concept serves to provide quantitative data, especially those that have the financial nature of economic business entities that can be used in making economic decisions among various alternatives (APB Statement No.4). The quantitative data provided by accounting is presented in the form of financial statements. The financial report shows what information has been done by the company, in this case, the manager as a manager of the company's organizational entity for the resources entrusted to him. (Sofyan, 2012)The information generated in the financial statements is information that shows the wealth or assets acquired by the company during a certain period, besides that it also shows the financial performance of the manager's performance as the manager of the organizational entity entrusted to him.
In conventional accounting concepts, the information in financial statements is the result of company transactions which are the exchange of goods and services between two or more economic entities (Sofyan, 2012). The concept of exchanging goods and services is a concept of exchange that occurs in financial and business transactions. However, sometimes the exchange between companies and the social environment tends to be ignored and marginalized. So that the existence of conventional accounting concepts only describes how the company gets the maximum profit in the company's operational activities and does not describe the performance of the company's social activities. Therefore, to get a picture of information on the company's social performance, a broader and deeper concept is needed to study the existence of accounting science. The existence of such limitations is what allows it to be one of the triggers for the development of the existence of other accounting sciences called social and environmental accounting (Yudiani, 2000). Social accounting is the identification, measurement, and analysis of the economic and social consequences between a company and its environment (Gray et al., 2009). According to Perera & Mathews, (1990) Social accounting is used to describe a comprehensive form of accounting that takes externalities into account of companies such as information about labor, products, and pollution prevention or reduction.
The main problem is the existence of social accounting science is discussing how social benefits (social benefits and social costs) can be measured and reported in financial reports so that they can be communicated to report users to make decisions, especially related to social activity transactions carried out by the company. Meanwhile, the purpose of social accounting according to Ramanathan (Yudiani, 2000)are: [1] identify and measure the social contribution of the company, [2] help the company to determine whether the strategy and by social interests, [3] make relevant information about the goals, policies, programs, performance and the company's contribution to society. By looking at the characteristics of the definitions and objectives of social accounting, it can be concluded that the characteristics of social accounting include: [1] identification and measurement of social impacts caused by company activities, [2] reporting on social responsibility imposed on companies, [3] evaluating the social performance of the company, and [4] provide information that allows a comprehensive assessment of all resources and socio-economic consequences. When viewed the characteristics of social accounting, hence it is not easy for companies to measure and report on the impact of the company's social activities. Conventional accounting is unable to accommodate the social cost-benefit problem because everything is measured by the economic value of society. For that, we need an accounting standard that can be used to help solve these social problems. At least there must be action to develop concepts and standards by accounting standard setters and accounting experts to accommodate social accounting problems. So that accounting can be used to formulate policies related to social responsibility carried out by the company.

Tax Accountability
Initially, the definition of tax was the contribution that the people had to pay to the state as a statement of their responsibility as a citizen (Worsley, 2015). Taxes are determined based on statutory regulations so that the implementation can be enforced and there is no reciprocal service that can be directly demonstrated (Official, 2018). Even so, taxpayers receive compensation indirectly in the form of development financing, improvement of people's welfare, and security of community land. Because tax is a contribution entrusted by the people to the state, of course, in tax management, accountability for tax management is needed so that the use of taxes can run properly by the purpose of tax use.
Tax accountability during the kingdom period has a very close relationship between the ruler (King) and the people. The taxation mechanism seen from the socio-cultural aspect is very important to do because everything related to tax accounting in the past is closely related to the social and cultural conditions of the community. (Sukoharsono & Lutfillah, 2008). So an understanding is needed in terms of the social and cultural aspects of society in the Majapahit era related to the taxation mechanism.
The term tax in the old Javanese language is called drabya haji, which besides having the meaning of tax in general also means belonging to the king. The definition of this tax arises based on the assumption that the king is the holder of land rights and all activities that exist on the land, while the people only hope to cultivate and manage the land. The king's right to part of the distribution of the proceeds was manifested in the form of dues of gold and silver which had to be submitted to the royal treasury as drabya haji. (Dwiyanto, 1995). Thus the tax was collected from the ruler (King) to the people as a consequence of working on the king's land and conducting various types of business on the king's land. (Darmosoetopo, 1971).

Accounting Historiography
Historical science is one part of social science that has a depth and object of study on a fairly broad material, not only studying events about the past but also studying events from events a few seconds ago (now) and of course to study events in the past (present). the future. In writing activities related to historical science. Historiography or historical writing in history is the culmination point of all historical research activities, where all the power of the mind is mobilized to produce a synthesis of the findings of this research. It is this stage that requires a chronicler's mind and critical analysis, not just technical skills based on citations and notes (Sjamsuddin & Nursam, 2007).
Accounting grows and develops over time. Accounting arises from the development of organizational business entities that have progressed and developed. Past accounting is history, current accounting is reality and future accounting is a dream or fantasy that can turn into reality (Sukoharsono & Lutfillah, 2008)Knowing Luca Pacioli is the result of studying historiography. Luca Pacioli, an Italian priest, and mathematician with his book Summa de Arithmetic, Geometrica, Proportions et Proportionality. This book was published in 1494 in Florence, Italy. In a chapter entitled Tractatus de Computers et Scriptoris Lucas Pacioli introduces and teaches a system of double-entry which is also called the continental system. (Yamey, 1994).
Accounting historiography in Indonesia can be seen in research on the accounting history of the heyday of the Singosari Kingdom (1222-1292), which describes the form and role of past accounting, descriptions of the socio-cultural life of society, the role of the market, the use of letters, language, numbers and the calculation of tax mechanisms. (Sukoharsono & Lutfillah, 2008). The meaning of accounting practices that occur in Indonesia can also be traced to research on the history of accounting during the reign of Raja Udayana Bali (989-1011 AD), where accounting is reflected in the construction of Mother's Accounting, which is related to 5 accounting practice concepts, namely water accounting, accounting. feminine, spiritual accounting, locality accounting, and agricultural accounting (Budiasih, 2015).

METHOD
The research used in this research is a type of qualitative research that uses interpretive studies through an interpretive approach. The interpretive approach is a systematic analytical approach to meaningful social action through detailed and direct human observation in a scientific setting, to gain an understanding and interpretation of how people create and sustain their social world. (Moelong, 2010). In reviewing historical evidence of accounting during the kingdom era, interpretive data is needed to deepen understanding of the past culture, both from primary data and secondary data.
Determining the context in this research is not intended to obtain data representation that aims to generalize findings, but to produce a broad and in-depth description of the relationship between accounting history and power in the golden era of the Majapahit kingdom and historical records as written evidence that can support the description of this phenomenon. as well as past traces left in the present on the linked site (Sjamsuddin & Nursam, 2007).
All data studied in this research are primary data and secondary data. For primary data, the researchers went into the field to be a village, trowulan sub-district, where according to the local community's opinion, Bejijong village is the birthplace of the Majapahit kingdom and many relics of Majapahit are found, therefore this being village often gets the nickname "Majapahit village". Meanwhile, secondary data is derived from literature studies where data is obtained by reading books, journals, and/or other references to find theories that are relevant to research problems. (Moelong, 2010).
To produce an unclear picture of social accounting in the Majapahit golden era, techniques are needed to collect data. The data collection techniques used in this research were in-depth interviews and participant observation. The informants used in this study consisted of ancient historians (Bp. Slamet Purwanto) and Mojokerto historians (Bp. Agus Jayadi). The reason for choosing the two informants above was because they were both [1] one of the ancient historians who understood and understood the origin of the Majapahit kingdom from its establishment, its heyday, and its downfall.
[2] is an elder in the Mojokerto area and understands information related to the object of research. In-depth interviews were conducted with ancient historians who certainly knew and understood very well from the form of the relics of the Majapahit site with the various social lives of ancient Javanese people during the Majapahit golden era. In-depth interviews were also conducted with his expertise in reading ancient Javanese inscriptions from ancient historians. Tracing past cultural traces was carried out by conducting in-depth interviews with local village communities to obtain ethnographic data. This data is to obtain traces of the culture of the people during the golden era of Majapahit which is remaining and carried over to this day.
Participant observation can be used as a data collection technique to obtain an in-depth picture of the phenomenon under study by participating in activities in the field. As well as conducting observation activities on matters related to this research both in the form of photos and other data (Marshall & Rossman, 2014).
Documentation data, results of in-depth interviews, participant observation must be explained contextually to make it easier to interpret the data. The data were then analyzed indepth to obtain a clear understanding and interpretation of the data. Because the research data used is a type of qualitative approach to obtain a comprehensive understanding of the study, interpreting the data phenomena found in interpretive studies is carried out. (Moelong, 2010).
An overview of the previous research methods used in designing this research is as in the research design in table 1. The research method uses an interpretive study with an ethnographic approach as a knife of analysis in interpreting data related to social accounting in the Majapahit golden age.

RESULTS AND DISCUSSION
The phenomenon in revealing past studies related to accounting records in the Majapahit golden age can be studied and traced from the discovery of inscriptions issued in the Majapahit golden age which reveal how the social and economic life that occurred in the Majapahit golden age was related to the emergence of accounting. This is because the inscription is one of the historical evidence that can be used to reveal all events related to the life of the ancient Javanese people during the Majapahit golden era and since the inscriptions were made. (Muljana, 2005).

Tax Accountability
Discussing past life related to accounting studies during the royal period, which is most often associated with social society, is tax or tribute. In the past, taxes were the largest source of income for the kingdom (Rosyinadia et al., 2014). In its implementation, a clear and orderly tax collection mechanism is needed so that the purpose of tax collection by the kingdom is carried out regularly and can be used for royal expenditure and to finance royal spending and the welfare of the royal community so that it can be maximally achieved. In carrying out the collection of taxes or tribute, it is carried out by the mechanism and policy rules stipulated by the King (Sukoharsono & Lutfillah, 2008).
The mechanisms and regulations for tax collection policies have been regulated in such a way as to how much tax or tribute must be paid from the public to the King. This does not only concern the percentage of tax or tribute collection, but it also covers the limits of tax exemption and tax collectors and the collection system. In doing when the time of collection is based on when a subordinate area experiences the harvest period of the natural wealth contained in the subordinate area of the kingdom so that sometimes in depositing the tax collection from one area to another the time varies. (Andrianto, 2019)On the other hand, this also causes the amount of tax levied depending on the type of tax and the limitation on the imposition of taxes on a certain area or certain activities that are exempted from paying taxes imposed by the kingdom and its tax collection system from the people until it is accepted by the king. (Rosyinadia et al., 2014).

Figure 1. Biluluk Inscription
Taxes are collected from the community in the villages by the tax officer in charge of their domicile. The collected tax payments were then deposited by the tax officer through royal officials who had been given the mandate by the King. The tax collection mechanism had been established by the King at that time so as not to be a burden to the vassal people. Regarding the rules and policies in the tax collection system at that time, it was evident that at that time it was quite clear in the regulations and mechanisms for collecting the timing of tax payments, the amount of tax, and the exemption from tax imposition. So it can be interpreted that the administration and tax calculations that have been carried out by the Majapahit kingdom are the basis of the accounting mechanism that was well known during the Majapahit kingdom era.

Money as a means of trading exchange for the Majapahit Kingdom
During the Majapahit kingdom, economic and trade activities were growing rapidly. This is marked by the increasing number of trade cooperation established by the Majapahit kingdom with foreign nations and Majapahit colony areas outside Java. This results in the existence of money as a means of exchange for trading and buying and selling activities, in which the existence of money is needed because money is a practical means of exchange for goods, easy to carry, durable and can be used as needed (Results of an interview with Mr. Agus Jayadi).
" In conducting trading activities, the Majapahit kingdom had its own money, namely Gobog money, in the form of a coin with a hole in the middle made of a mixture of silver, lead, tin, and copper. In some cases they carry out trading activities, apart from the gobog money, the people of Majapahit also use Uang Kepeng from various dynasties that have ruled the Majapahit kingdom. " From the results of the interview above, it shows that the Majapahit kingdom already had its own money following the development of the ruling royal dynasty at that time. However, the initial use of money came from Chinese traders. In its development, the Majapahit kingdom then made its own gobog money with smaller sizes and different designs. This is by the results of an interview with Bp. Agus Jayadi who said " In Wang Ta-Yuan's notes, a Chinese trader, Javanese export commodities at that time were dominated by pepper, salt, cloth, and parrot. Meanwhile, the imported commodities are pearls, gold, silver, silk, ceramics and iron goods " One thing that should be known is that in the Majapahit golden period the use of gold and silver coins was not mentioned so often in royal inscriptions and manuscripts, but it was replaced by the use of gobog money which was made of a mixture of silver, lead, tin, and copper.
According to the results of an interview with Bp. Agus Jayadi said that there is an opinion from the belief of the Javanese people, many of which are descended from the Majapahit kingdom, that gobog money is a metal coin with magical shapes and designs, which can be used as a complement to cultural and religious ceremonial offerings or requirements. Even today, gobog money is believed to be a talisman to repel reinforcements that are mounted on the main pillars of the roof of houses, or planted under the house teachers' Soko. Even though it is in the form of coins, gobog money does not have a nominal value. Therefore, gobog coins are not money that functions as a means of payment, so they are not used as a medium of exchange. Even today, gobog money is used as coins to complement traditional ceremonies in Bali including Ngaben.
The reason for the use of foreign coins or coins is more widely used by the Majapahit people in carrying out economic activities. This proves that the economic activities of the Majapahit people are experiencing rapid development and can be said to be prosperous. Two factors cause this. First, some areas are very suitable for rice farming activities, namely in the Brantas river valley and Bengawan Solo in the lowlands of East Java. Second, there are ports on the North Coast of Java (Pantura) which play an important role in the economic progress of Majapahit. The port is a gathering place for spices imported from Maluku (Results of Interview with Mr. Agus Jayadi). Apart from the gobog currency in East Java, there are many Chinese coins found. The number of Chinese kepeng discoveries found in each district in East Java shows that there is an acculturation of trade and economic activities between the Majapahit people and Chinese traders. This is by the interview Bp. Agus Jayadi: "The discovery of objects that are closely related to currency, such as Chinese currency, local currency, weights, currency printing, and savings banks, is evidence of the dense economic and trade activity at that time. Studies of Chinese currency in Trowulan until at the conclusion that the currency as a medium of exchange circulating in the city of Majapahit originated from several eras. " There is a very close relationship in carrying out both economic and trade activities between the Majapahit people and Chinese traders. When trading transactions with residents, foreign traders from India and China mostly used currencies brought from their respective countries. As a result, many foreign currencies from various countries circulate in the Indonesian Archipelago. These trade relations gradually inspired residents or royal rulers in Java to make their currency. From what is described above, it can be assumed that the people of Majapahit and Chinese traders have applied accounting records for economic and trade activities with the currencies of their respective countries as a measuring tool for recording these activities.

Social Accounting Practices in the Majapahit Period
In viewing and studying the existence of a paradigm of accounting science, accounting is not only seen from one point of view but also views it as a complex social, economic and political phenomenon that is interwoven with the concept of knowledge. The concept of knowledge is seen and believed to be a power that can shape and influence a person's behavior in their social life. In the end, this power shapes and influences behavior so that this will become a significant force in shaping the concept of accounting practices in the community. Likewise, the life of the Majapahit people formed an accounting concept by basing the accounting concept on economic and trade activities which were increasingly rapid at that time.
For Javanese people, especially those who own and adhere to mystical science, they are considered as mystical elements on this earth that are very powerful, accommodating cosmic power. (Wojowasito, 1953). A king who can exercise his rights and obligations in a balanced manner will receive high praise from his people. The praise was so high, that the king could be described as an ordinary human with such high powers.
Based on Negarakertagama, the Majapahit power was so high and wide it was exercised during the time of King Hayamwuruk. King Hayamwuruk became a significant force in shaping governance in the Majapahit Kingdom and its colonies. This governance is of course closely related to its implementation in the economic, social, and cultural fields. In the economic field, the development of the economic activities of the Majapahit people, of course, this makes King Hayamwuruk's policy of collecting taxes based on the results that have been obtained. During the time of King Hayamwuruk, accounting practices became increasingly prominent when the King issued policies in collecting taxes or tribute in his colonies. (Kawuryan, 2006 From what has been delivered by Bp. Slamet Purwanto above, implies that the king did not wait for his envoy to collect the tax and tribute to be presented to the king. Every payment of tribute or tax, the King sent emissaries of Bujangga and Mantri to make a tribute or tax collection. The tax money that had been withdrawn from these colonies was used by the king to maintain the general welfare and social welfare of the Majapahit people. Of all the king's policies relating to the general welfare, this resulted in economic and trade activities during the reign of King Hayamwuruk so experiencing rapid and significant developments. And as a result of these two activities, accounting practices are also growing and developing. Economics and trade are the most important basic foundations for the existence of accounting science which is a function of the business itself. As part of the business and economy that is formed and carried out by the culture of society, accounting grows and develops in a society that also changes over time (Sofyan, 2012).
As a result of the development of economic activity and trade in the Majapahit kingdom during the reign of King Hayamwuruk, the Majapahit kingdom became increasingly famous and victorious throughout the archipelago and foreign countries. So this made traders from foreign nations including Indians, Chinese, and Khmer people flock to Java to carry out economic and trade transactions. As a result of the arrival of these foreign traders, the imposition of special taxes is imposed on foreigners, especially those who live semi-permanently in Java and do work other than international trade (Results of an interview with Bp. Slamet Purwanto).
With such great power, King Hayamwuruk regulated all the activities of his people, including economic and trade activities. In this case, the practice of accounting in the Majapahit kingdom experienced a golden age so that it allowed the Majapahit people to carry out a mechanism of social activity according to the power of King Hayamwuruk. (Rosyinadia et al., 2014). As stated above, that the policy of King Hayamwuruk in collecting taxes and fines was not a trivial matter in the administration of the kingdom, but it proved that this policy was the basis of accounting practice in the Majapahit kingdom. On the other hand, the operational mechanism for collecting taxes on the colonies of the Majapahit kingdom also shows the existence and implementation of the rules and policies of King Hayamwuruk which shows a form of royal administrative accountability.

CONCLUSIONS
The mechanisms and regulations for tax collection policies have been regulated in such a way as to how much tax or tribute must be paid from the public to the King. This does not only concern the percentage of tax or tribute collection, but it also covers the limits of tax exemption and tax collector officers and the collection system. In doing when the time of collection is based on when a subordinate area experiences the harvest period of the natural wealth contained in the subordinate area of the kingdom so that sometimes the time for depositing the tax collection varies from one area to another.
Taxes are collected from the community in the villages by the tax officer in charge of their domicile. The collected tax payments were then deposited by the tax officer through royal officials who had been given the mandate by the King. The tax collection mechanism had been established by the King at that time so as not to be a burden to the vassal people.
Gobog coins are coins with magical shapes and designs, which can be used as a complement to cultural and religious ceremonial requirements or offerings. Even today, gobog money is believed to be a talisman to repel reinforcements that are installed on the main pillars of the roof of houses, or planted under the house teacher's Soko. Even though it is in the form of coins, gobog money does not have a nominal value. Therefore, gobog coins are not money that functions as a means of payment, so they are not used as a medium of exchange. Even today, gobog money is used as coins to complement traditional ceremonies in Bali. including Ngaben.
King Hayamwuruk's policy in collecting taxes and fines is not only one of the things in royal administrative governance, but it proves that this policy is the basis of accounting practice in the Majapahit kingdom. On the other hand, the operational mechanism for collecting taxes on the colonies of the Majapahit kingdom also shows the existence and implementation of the rules and policies of King Hayamwuruk which shows a form of royal administrative accountability.
In future research, the authors suggest conducting research related to accounting practices when the Islamic empire was established and developed in the archipelago after the collapse of the Majapahit kingdom as a Hindu kingdom. From the research above, it shows that there is a relationship between power and the existence of accounting in an era. It also shows how accounting can grow and develop in line with the ideology of a country running and being. The results of this study imply that accounting grows and is born not only from social culture, but accounting grows and is born also influenced by the power of a country.