Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan

The Betawian Accounting Practice in Power and Knowledge Perspective. This article aims to identify and explain the Betawian accounting practices during the Dutch colinialism period. The method used is Foucauldian perspective. This article finds that the perspective of capitalist power produces a maj...

Full description

Saved in:
Bibliographic Details
Published inJurnal akuntansi multiparadigma Vol. 9; no. 1; pp. 1 - 19
Main Authors Budiasih, I Gusti Ayu Nyoman, Erawati, Ni Made Adi, Suardikha, I Made Sadha
Format Journal Article
LanguageEnglish
Published University of Brawijaya 30.04.2018
Subjects
akuntansi
betawi
kolonialisme
Online AccessGet full text

Cover

More Information
Summary:The Betawian Accounting Practice in Power and Knowledge Perspective. This article aims to identify and explain the Betawian accounting practices during the Dutch colinialism period. The method used is Foucauldian perspective. This article finds that the perspective of capitalist power produces a major influence on tax collection conducted on Betawi society. Power of Dutch colonialism is a mechanism that can create knowledge (accounting practices) that is in terms of making the rules of tax collection and fines to the local people. It is used as a tool to perpetuate power in the long term.
ISSN:2089-5879
2086-7603
2089-5879
DOI:10.18202/jamal.2018.04.9001