Tata Kelola Akuntansi Masa Pemerintahan Raja Airlangga (Accounting Governance For The Government Of King Airlangga)

Abstract

This study aims to determine the practice of accounting governance during the reign of King Airlangga in 1019-1043. Historiography is used in this study by accumulating all data into a series of historical exposures of the Airlangga government. The results show that accounting governance is manifested as a charismatic form of King Airlangga's power in regulating the leadership system by taking notes on inscriptions. Godliness is used as a basis in governance to achieve the welfare of the people. This can be seen from the determination of sima, construction of agricultural facilities and expansion of international trade.