BY : Drs .. I Wayan Dhana, Ak.
KAP. Johan, Malonda, Astika & Rekan, Cabang Denpasar.
WHD. NO. 477 OKTOBER 2006
1. Introduction
With regard to the Hindu Accounting System will be described below Arthasastra excerpted from the book, compiled by Kautilya about 300 years before Christ. Arthasastra book includes the basics about the domestic political / foreign, economics, accounting, law, national defense, culture, dsb.nya
It’s too little bukubuku Hindus, like Arthasastra, which circulate in society, so that Hindus generally believe that the Hindu religion to his people only mangajarkan vertical relationships have problems, namely the relationship between a Hindu man with Ija Sang Hyang Widhi Wasa. Especially if you look at the manner in which diversity in the Balinese Hindus are full of ritual, dim ana no day without ceremony, and often also realized with the ceremony on a large scale, which cost up to billions of rupiah.
This was caused by a chronic lack of reading books that circulated in the public good associated with the more Sruti related Smerti.
With peraktek such religious ceremonies, to strengthen the impression among some Hindus themselves, let alone the non-Hindus, that Hindus Sud book only teaches the human relations problems with Tuhannnya alone. This impression resulted mengkerdilkan Hinduism and Hindus themselves, so do not be surprised if there are Hindus who feel embarrassed when I meet with other people, to confess Hindu. Generally as a barrier from the Hindu enthusiasts to enter officially became Hindus are: (1) the problem of caste and (2), the problem of religious ceremonies barrage and huge costs. When related to caste, it will be a myriad of questions arise, among others: the new Hindus into castes is what, and if you fall into one caste, then there are many more questions, whether these new arrivals wanted to have brothers / behave in a broad sense by holders of previous caste, really complicated.
Apparently, such barriers came later, and not derived from the Hindu concept. Error in align with the concept of color caste. Caste, forming structural differences, like the steps, one higher than the other, while the concept of color set the alignment based on function or their respective expertise. If the concept of color is applied, of course there is no problem for new entrants. Two fundamental weaknesses of the above in addition to the field of material weaknesses, very careful by-hand side, and serve as the basis for entry to penggrogotan freely. In connection with that all Hindus should be vigilant.
2. Understanding Accounting
Before you browse the Hindu Accounting System as contained in Arthasastra book, it should be understood that since time immemorial accounting knowledge needed by human society. Science describes the main accounting records procedures that must be done to assets, liabilities / debt and capital. In most of the time people are still illiterate, the way recording is done by scraping chalk or other means to remember an incident base / event or an amount that is worth the money.
The accounting system used by the Indonesian people today often referred to as the conventional accounting system. Called the conventional accounting system, because the system is built on the convention / agreement-kesepakan the accounting experts around the world, so the system can be applied globally.
Understanding the current accounting is “an art of recording, classifying and pengihtisaran transactions and events are worth the money by a certain way and then interpret the results. Accounting system can be given formula” a group of elements (accounting itself as an element), which is closely related to each others, that function in bersamasarna to achieve certain objectives “. A system created with the aim of dealing with something that routinely happens. Activities of accounting occurs regularly in a non-business institutions and business.
3. Financial Accounting Standards.
Currently Accounting divided into 2 (two) categories, namely financial accounting and managerial accounting. Financial accounting is designed to be able to present financial statements, primarily for external parties companies / institutions. Because the parties who would use such financial statements so much, and for various purposes, so in preparing the financial statements should be governed by the standards of a standard and binding, so that the financial statements made by management are not too many variations.
Managerial accounting, the accounting devoted solely to the interests of management, so there should be no standards that bind in presenting da’n publish.
Financial accounting is set with a standard called the standard. Financial Accounting Standards can be grouped into 3 namely: (1) financial accounting standards for profit-seeking activities, (2) activities which do not seek profit social activities undertaken by foundations, associations, etc., and (3) the activities carried out by the government . For profit-seeking activities and social activities of accounting standards contained in the book of Financial Accounting Standards issued by the Indonesian Institute of Accountants (IAI), while for public sector accounting standards stipulated in Government Regulation no. 24 In 2005, the Government Accounting Standards, and declared effective from the year 2005. All financial accounting standards mentioned above apply the akural.
Arthasastra book written about 300 years BC includes a lot about accounting, in which term as uk financial accounting systems and managerial accounting systems, and has implemented as as accruals as applied by conventional accounting systems today.
According Arthasastra, financial accounting at that time the government has implemented the principles of accrual, a step that is very advanced. For comparison, the American superpower to apply the principles of financial accounting accruals for the government by the year 70’s and apply it in Indonesia in 2005.
Best Management Accountability Report.
Realized, a good recording system of an organization going to face!; Ilkan accountability good also. A good accountability means accountability made by the leadership of the organization described the actual situation of the organization’s activities. Preparing reports organizations petanggung answer is the responsibility of the leadership of the organization. According to Financial Accounting Standards, for reports that management can be made on a periodic basis, ie monthly, quarterly or yearly. The reports must be made by the management is at the end of each accounting period is called the Financial Report, the Balance Sheet teridiri, List of Loss / Profit, Cash Flow Statement and report changes in the Capital.
Beginning in 1973, to organize the financial administration of activities which seek profit or nonprofit (outside of government finance), financial accounting regulated by Indonesia Indonesian Accounting Principles, issued by the Indonesian Institute of Accountants .. Beginning in 1994 too, Indonesian Accounting Principles book was changed to Financial Accounting Standards (SAK). Accounting Principles as Indonesia embraced as accrual. Management responsibility report can actually be made by applying the principles of a single book (cash based) and the principle of accrual .. If cash is used the system at compile time the financial statements at the end of each accounting period adjustments should be made a journal of the posts as building depreciation, prepaid expenses, income received in advance, and sebaginya. So pure cash system can not be used to compile financial statements, as such use mixed systems. Called mixed system, because the period of recording activities using cash system, while at the finance laboratory is made up of journal posts that require penyesesuai.an as described above. Organization’s accountability report is required. For individual activities, the report is important for himself, to know the development of business activities. As for activities that owners of capital Iebih from one person, each owner wants to know the development of capital from the capital which he has planted. For the government sector, the head of government also need to know the success or failure of activities run for one financial year for accountability to its people. The book turned out to have been set Arthasastra of accountability that the government sector budget.
Accounting Dalarn Western and Hindu Literature
In some accounting books western (read American), said at around 1400 AD, to record its business activities, the great Venetian merchants have implemented properly accounting
There was also an inscription says, in Roman times, Roman businessmen do not always recording, so the accountant in running the duty to audit, by listening to stories from business owners about their business activities. The word comes from the audit audire meaning to hear,
When compared with the data in the western literature, was accounting on Indian soil was much more advanced, it proved Arthasastra written about 300 years BC already described sebelurn length accounting has even introduced a system of bookkeeping in pairs to record the financial activities of government.
According to data obtained through the Internet, companies that use accounting system Hindus, standing in Waru, near Surabaya, East Java in 1976, called Ispat Indo, is engaged in the steel industry. The company was founded by the descendants of Indians, named Lakshmi Mittal. Accounting system used is called Parta Accounting.
Currently steel company is the largest steel company in the world, with several companies in various countries, such as the United States, Germany, France, Russia, dsb.nya ..
Viewed from the types of companies and associated with the need for accounting services, the company is classified in the two firms kelompokyaitu trade / service and industrial companies. Industrial companies are companies that process raw materials into finished goods, such as Pertamina to process crude oil into premium, and others. Industrial company accounting system requires a much more complex than commercial companies / services. For example, the trading company known only one type of inventory stock of merchandise, while the industry inventory consists of: supply of raw materials; supplies auxiliary materials, goods in process inventories, supplies semi-finished and finished goods inventory.
Pact shows, Ispat Indo as a steel company was successfully supported by Parta Accounting System, Accounting Parta the means-tested as a reliable accounting system to handle the kinds of businesses most complex.
Continued discussion of the accounting system that has implemented Arthasastra double accounting principles, which means all the rights and obligations of institutions / companies are recorded as incurred, and not when received at au issued in the form of cash. In fact, in this modern age there are many companies and even governments who are still applying the simple principle that is the principle of cash.
As evidence has berkemb \ ing in public registry system (accounting) in the period as a writer Kautilya Arthasastras, loaded at (Ats 1: 95) which reads: “The supervisors should develop a records office facing east or north, with separate wards, ( a) a place to record books.
More evidence that at the time of the recording system was so advanced Arthasastra evidenced by the wealth of government; ah (royal) hidtip of wild elephants in a forest area must be recorded by a guard who helped the elephant elephant handlers. This is described in (Ats 11: 78) “They (elephant keeper) should make a written note to each elephant, whether moving in groups, alone, lost from the group, or the head of the group, wild, drunk, elephant or elephant boy released from confinement “.
6. Accounting Process.
The final product of accounting financial statements obtained through a process, ie since memisahmisahkan evidence of proof of accounting and non accounting. In order books in pairs, the order is recorded all evidence of accounting (whether paid / received the money, or not) into a book
usual daily called journals, notes the journal to the ledger and ledger, a balance experiment at each end of each accounting period (monthly, quarterly, dsb.nya) and the last to make Balance Sheet and List of Loss / Profit after accounting processes run for 12 moon. Based on the description set out in the Arthasastra, that the era accounting activities have been through a process that is very advanced, it is evident from the number of possible explanations: “There he should get recorded in a notebook; magnitude of the number, the activities and the total revenue departments; number of additions or a reduction in the use of various materials, costs, additional costs, salaries of workers in relation to the factories; price, quality, weight, size, height, etc.. (Ats.2: 95).
From the description above can be explained that the leader (king) through the financial bureau chief assigned to experts in every department of accounting records untukmelakukan of the rights and obligations of the state at t tersebu Department in an orderly and organized, so that the known types of activities, total revenues, income and consumption materials / goods, the burden of salaries, the addition and reduction in expenditures, cost, etc..
With the advent of the addition or subtraction term costs, means that at the time of each department has an annual budget specified in the monthly budget may even be already elaborated into a more kecillagi budget. Realization is always compared with the budget, and calculated the difference, beneficial or harmful. In addition, the description
accounting processes mentioned above can also be interpreted that the recording system is the system adopted in pairs, accounting evidence, first recorded in a journal. Having done penjurnalan, the journal data recorded in the ledger (ledger), each book is also equipped with a large ledger (subsidiary ledger). This problem is reflected in the expression, the total income in a department. So the total income is known through the ledgers of income, while the details of each type of revenue recorded in the income ledger. Collection of balances of each ledger form a total income in an accounting period. Not impossible, Account Code and applicable as codes Budget eyes also been applied at the time, making it easier to control.
As proof of age has been applied Arthasastra accrual system as adopted in the conventional accounting system right now is a phrase that is still an open acceptance that is contained in (Ats. 3: 95) which sounds a.1. : “For it should submit a written estimate (the plan), revenue earned, the revenue is still open, income and expenditure, balance, dst.nya”. The word is still an open reception or open an account for the receipt, which means receivables acceptance, the term is only found in akrua1 accounting system.
In point (Ats. 17: 93), explained more about the estimated open int, which is associated with, the revenue yet to be charged, as follows. : “Revenue consists of three types: current revenues, which is still open, and that taken from other sources”. Admission is still open which meant revenue yet to be charged, which means the receivables.
7. Bookkeeping evidence.
Steps recording begins when the transaction occurs is supported by source documents. Dukumen sources are original records supporting each transaction, such as fakturpenjualan, proof of delivery, receipt of cash receipts, and others. Berd’asarkan evidence that accounting and accounting records to the journal. Note in a periodic journal moved to a big book, and so on.
Arthasastra found in many meaningful phrases adanyaalat required as evidence supporting an activity. In (Ats. 10: 89) stated: He should receive the money authorized by Rupadarsaka (coin examiner). So the endorsement by the examiner currency must be done through the receipt of money. Receipt of the money that has been validated as a tool used in the accounting records revenues.
Judging from the Director of warehousing duties as described in (Ats 15: 147), that the activities in this directorate Must always supported by evidence strong prior record into the record book is required, it is seen from: “In the eighth part of the day , they (employees in this section) must submit to the Director of Warehousing, stating, as much as it is sold;. it rest.
Provides reports as mentioned above is impossible if not supported by evidence strong support.
Accounting evidence is needed in the event of a case. Owner evidence completely and correctly for goods or money he has will benefit the litigants themselves. This was revealed in (Ats. 30: 103) which reads: “When in an indictment of the correct amount, only a small part can be proved. He will receive part of what is proved”.
Later on (Ats. 31: 103) states that if a person can not prove, that he was right, then he will be subjected to corporal punishment and money, and he will not receive good treatment.
Based on the above explanation relating to evidence, was proof the system adopted Arthasastra reversed, ie the party accused him of corruption required to prove that corruption is not concerned. This is very different from the legal system in our country today, that the parties prosecutor (prosecutor), who is obliged to prove that someone is doing corruption.
8. Year Budget.
Government budgets are arranged in a certain cycle that can be grouped into short-term budget, medium term and long term. Short-term budget is the budget for a period of one year, medium-term budget for a five-year budget and the rest is a long-term budget.
For short-term budget, Ar, thasastra clearly set as follows: “Three hundred and fifty-four days and nights a year of work”, (Ats. 6: 96).
So for the short-term budget accountability of the answer turned every 354 days in a year.
Revenue, expenditure and balance the Budget.
Arthasastra provide a clear understanding of the income, revenues and expenditures anggaranj so as to facilitate the work of implementing the budget.
In (Ats. 13: 92) stated: Estimated (income), income, income in the form of bills, income and expenditure and balance (this is the main points in the books).
So bookkeeping budget should clearly note the amount of budget, income received, income is still a bill, and then spending with budget balance. The amount of budget revenues and expenditures should be included in the books to compare between the realization of the budget. It is used to measure the effectiveness and efficiency of the executive budget. Definition of income is emphasized again in (Ats. 18: 93) which reads as follows: “What goes from day to day is the current income (wartamana).
Furthermore, expenditures related to understanding the explanation given in point (Ats. 23: 94), as follows.: “Spending consists of four kinds: pengeluraran now, that comes now, the benefits (and) what the benefits arising from, this is the expenditure budget balance at the end of a fiscal year be transferred to the next financial year. This is described in (Ats. 27: 94), as follows.: “What is left after the calculation of income and ‘expenditure of the principal amount of revenue is the balance (Nivi) received and moved.
Officials administrator (if present Head of the Department of Finance Bureau (author), at the end of each fiscal year must prepare an analysis of the budget progress made and implemented, and must make improvements in the next year.
This was revealed at (Ats. 29: 94), as follows. : “So the officials Administrator (Samaharta) are wise will determine the acceptance and showed increased income and savings (reduction), and will improve if the opposite happens.
Accounting Control System In Arthasastra.
An accounting system is considered good if the system has found a good surveillance system as well. Monitoring system through this accounting device must be attached (built in) or automatic. Each gap may be the emergence of a leak must be covered by the existing system. Admittedly, a good system however, is not immune to collusion, meaning that the company burglary attempt made jointly by several company employees, or employees working with companies outside the company to break into the company they worked at temp. Crimes in the form of collusion in the company generally rather difficult to know, unless they divulge the secret of, caused by the same division or rejekinya not they make an agreement is violated.
Monitoring systems in the Accounting System Arthasastra very good, this can be formulated as follows. :
1). Control lndria
As the accounting is a human being. Relative to men who would melaks; chicks presented accounting ping rnasalah taught and trained accounting problems, also taught how to control the problem talta senses. Control senses meant was: control lust, anger, greed, pride, proud and stubborn (Ats. 1: 17). This means starting from the spiritual guidance of implementing these accounting. Arthasastra also explained, that success in implementing the tasks in general (of course without the corruption); greatly depends on the control senses that his own task.
Arthasastra provides a feature of one’s ability to control the senses, that person is not excessive Iebihan in menikmah pleasure derived from the sounds, touch, taste, sense of audience, tongue and sense of smell (Ats. 2: 17).
In line with the requirements of controlling the senses, the employees engaged in accounting activities should be selected from the encyclopedia of 5 M, ie: Madat (like smoking and drinking drug), Munyah (rather drunk), Thieves (steal), Madon (love affair ) and Motoh (like gambling).
Control element in the implementation of akuntsansi as defined above is not found in conventional accounting system.
2). Use of accounting evidence.
In point 6 above has been explained that each record in the Great Books and Book attendants must be supported with a complete accounting evidence. Accounting records and evidence must be accounted for by the bookkeeper to bertarlggungjawab superiors, as well as to internal and external examiner at the time of examination performed.
3). Budget System.
Financial accounting system has been adopted menmut Arthasastra budget system. Budget serves as a planning tool and also as a means of control. Periodically, a weekly, monthly, and at the end of the year, the budget serves as a surveillance tool. All activities as stipulated in the budget, on a periodic basis, the difference-the difference is analyzed and found the cause and made repairs.
4). Fiscal Year
Stipulation of the financial year is very important as a means of separation from the boundary which do accounting activities. Separation limit, meaning means control of its activities during that period. One year or a year budget, according Arthasastra work is for 354 days and nights (Ats. 6: 96).
5). Daily checks, Five Harlan, Two Weeks, One month, four month and year.
After the business / institution running and everything is recorded in the accounting, then be checked as much as 6 stages mentioned above (Ats. 30: 98. Before checking or examination as mentioned above, of the activities that need to be sorted out for subject of one of these checks. Not all activities need to be checked daily, five daily, two weekly, monthly. That requires daily checks like: Cash, Inventory, Account Receivable / Billing, Yang Given Advances, Debt, and others. If for industrial companies, the daily checks plus pabrikase activities to determine the goods in process, intermediate goods and finished goods.
Having determined that the activities should be checked daily, and then determined which should be checked five daily, two weekly, monthly, four months and a year. Which can be checked on an annual basis such as changes in capital, fixed assets, dsb.nya
Implementation of the daily checks, the five daily and two weekly, monthly, conducted by the internal forces of their own bookkeeping. However, these activities can also check conducted by supervisors from outside the accounting (external examiner), but the cost becomes expensive.
Judging from checking procedures as mentioned above, means the procedure is very strict supervision.
6). External Supervisor.
The so-called external oversight, the oversight agency in charge of surveillance is beyond the objects of controlled / checked. So supervisors who supervise independent (free) to the object under investigation. This means that the organizational oversight no connection with the audited organization.
Arthasastra has mcnerapkan this principle in the ektern supervisors seats. An institution that stands a visible external oversight of the explanation. The supervisor should develop records office facing east, or north, with a separate ward where the record books. (Ats. 1: 95).
Further explained, the officers should shortly yerahkan recording in writing to the inspector (auditor) the estimated revenue obtained, which is still open acceptance, expenditure and balance (Ats. 3: 95).
The auditors consists of an experienced accountant in the field of duty, and was determined kerjanyapun day, ie on the full moon day Asadha (Ats. 16: 97). Pengawaspun working procedures are established, which is examining the income and expenditure with reference to the period of time, and so on. his (Ats. 31, 32: 98).
So a few things related to Hindu Accounting System which can be extracted from Arthasastra book, written by Kautilya. The concepts of conventional accounting system currently in force in Indonesia have been found in the Accounting System, as described above. Hopefully there are benefits.
WHD. NO. 480 JANUARY 2007
COMPLETE OF INFORMATION ON THE WORLD 