Tracing Accounting in Javanese Tradition

Abstract

Slametan as one of the Javanese ceremonies has been present ever since Islam arrived in Java and mingled with the previous religions such as Hindu and Buddha. Up to this day, slametan is still conducted and in the process there are social activities that involve the giving/receiving of goods and cash called buwuh or ndeleh. There are many varieties of slametan but this paper focuses on marriage and circumcision. This paper tries to explore the presence of accounting and its underlying values through a combination of two methods: hermeneutics and phenomenology. Hermeneutics involve interpretation of ancient texts that go back as far as 1030 AC, as well as interpretation of photographs. Phenomenology involves understanding experience and peeling off consciousness right down to metaphysical beliefs. To holistically understand accounting in Javanese and how it survives up to this day (its perseverance), a synchronic analysis is needed; i.e. combining interpretation of ancient texts and recent experiences. It is found that although physical recordings do exist, mental recordings are just as important. However, the values that are not left behind that might be the cause of accounting perseverance in slametan are cohesiveness /togetherness among the people, and spiritual as well as religious beliefs that would give rise to social obligations, mental recordings, and soul-spiritual gain.