Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia

Research Article

Accounting Philosophy: The Teaching of Serat Wedhatama

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  • @INPROCEEDINGS{10.4108/eai.11-10-2021.2319510,
        author={Aryo  Prakoso and Ayu Aryista Dewi and Zahrah Indah Ferina and Husnul  Hatimah and Aulia Ayu Dewinta},
        title={Accounting Philosophy: The Teaching of Serat Wedhatama },
        proceedings={Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={BIC},
        year={2022},
        month={8},
        keywords={modern accounting; values; wedhatama teachings},
        doi={10.4108/eai.11-10-2021.2319510}
    }
    
  • Aryo Prakoso
    Ayu Aryista Dewi
    Zahrah Indah Ferina
    Husnul Hatimah
    Aulia Ayu Dewinta
    Year: 2022
    Accounting Philosophy: The Teaching of Serat Wedhatama
    BIC
    EAI
    DOI: 10.4108/eai.11-10-2021.2319510
Aryo Prakoso1,*, Ayu Aryista Dewi2, Zahrah Indah Ferina3, Husnul Hatimah4, Aulia Ayu Dewinta5
  • 1: Social and Science Faculty, University of Jember, Jember, Indonesia
  • 2: Economics and Business Faculty, Udayana University, Bali, Indonesia
  • 3: University Dehasen, Bengkulu, Indonesia
  • 4: University Tadulako, Indonesia
  • 5: University of Jember, Jember, Indonesia
*Contact email: aryo.fisip@unej.ac.id

Abstract

Modern accounting today has the reality of having lost the conceptual nature of actual human goals. Materialistic, egoistic, secular, and atheistic (MESA) force humans to act aggressively to leave this human nature alone. This study tries to restore the human nature method in accounting through the teachings of the archipelago using the Serat Wedhatama teachings as an analysis. The result obtained is that the teachings written by Mangkunegara IV provide piwulang and paweling, that’s divine teachings, and advice which are formulated with the term religious agaming aji, religion as human identity. The implementation process goes through four stages, worship of the body, worship of creation, worship of the soul, and worship of taste. These four processes frame the basic accounting of the archipelago with virtuous human values, build gracious accounting, connect accounting actors with God, and humans with worship-oriented humans.