Praktik Akuntansi Era Keemasan Sultan Babullah Kesultanan Ternate (1570-1583): Tinjauan Filosofis Religius “Suba Jou”

Assagaf, Nawira Amalia (2020) Praktik Akuntansi Era Keemasan Sultan Babullah Kesultanan Ternate (1570-1583): Tinjauan Filosofis Religius “Suba Jou”. Magister thesis, Universitas Brawijaya.



English Abstract

The objective of this research is to explore the presence of accounting practices and their developments in Ternate sultanate in the era of Sultan Babullah, from 1570 to 1583. This research uses ethnoarchaeological approach by studying historical documentation sources and interviewing people who are believed able to provide information relevant with the research problems. This study finds that in this era accounting was understood in many forms, from economic transactions in traditional markets, the use of currency in many social occasions, kinds of tax and its mechanism, to the management of the kingdom’s wealth. The circulated moneys are those brought by merchants because the kingdom did not issue their own money for transaction medium. The sultanate had developed a well-arranged taxation system. For tax, they did not only receive money but also human resource for the palace’s interest (heerrendiensten), goods, and naval fleet ships called kora-kora. In terms of wealth, Sultan Babullah was not interested in accumulating and controlling it. For him, wealth was used for people’s welfare, neither for his family nor for himself. It is also believed that the accounting practice in his era used balance practices based on a philosophy called Suba Jou. The trust in such spiritual foundations is an extremely important concept to be applied to gain material-spiritual life balances.

Other obstract


Item Type: Thesis (Magister)
Identification Number: 0420020018
Uncontrolled Keywords: accounting practices, Sultan Babullah, Ternate sultanate, Suba Jou
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.09 Accounting (History, geographic treatment, biography) > 657.095 98 Accounting (Indonesia and East Timor)
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 25 Feb 2021 17:28
Last Modified: 13 Apr 2023 01:50
TESIS - Nawira Amalia.pdf
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