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Vereenigde Oostindische Compagnie (VOC) Trade Accounting as an Instrument of Colonial Power: A Case Study of Palembang Darussalam in the 18th Century Hilda Hilda; Endang Rochmiatun; Mohammad Syawaludin; Wijonarko Wijonarko
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 10 No. 2 (2025): Fikri : Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v10i2.6451

Abstract

This study examines the accounting practices of the Vereenigde Oostindische Compagnie (VOC) in Palembang during the Palembang Sultanate, which not only represented economic activities but also functioned as a tool of colonial power. Trade activities at that time involved relationships between regions, kingdoms, sultanates, and foreign countries. The VOC, as the representative of the Dutch, conducted accounting records in trade activities in Palembang. This study aims to reveal how VOC accounting practices became part of the economic and political domination strategy over the Palembang Sultanate. The study employs Social Construction Theory and Conventional Accounting Theory. The method used is qualitative with a heuristic approach to 18th-century VOC archives. Data was collected through document studies, archives, photographs, and manuscripts obtained from the National Archives of the Republic of Indonesia and private collections. The findings reveal that VOC accounting practices were not neutral activities but were used to control commodity flows, set prices, and negotiate local power. These practices reflect efforts to strengthen colonial hegemony through accounting instruments. The findings of this study confirm that VOC economic record-keeping during the Palembang Sultanate was an important part of colonial economic and political strategy. Additionally, this research contributes to colonial history studies by demonstrating that trade archives are not merely sources of economic data but are also rich in ideological and power-related meanings.
Colonial Appropriation of Economic Authority: Dutch Control over Trade and Shipping in the Riau-Lingga Kingdom Syahrul Rahmat; Endang Rochmiatun; Bety Bety; Ferri Yonantha
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 10 No. 2 (2025): Fikri : Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v10i2.6815

Abstract

This study examines the process of economic authority appropriation by the Dutch colonialists in the Riau-Lingga Kingdom between 1830 and 1909, by analyzing a number of contracts. Instead of using physical conflict, the Dutch colonial government chose contractual agreements as an instrument to seize economic power. This research was conducted using historical research methods. The primary sources used were contracts between the Riau Lingga kingdom and the Dutch government, as well as the Perhimpunan Plakat and other sources collected from the Indonesian National Archives, digital libraries and the Balai Maklumat Pulau Penyengat. Furthermore, the historical facts findings were analyzed using a colonialism approach. This study found that the appropriation of economic power took place gradually through legal mechanisms such as customs and excise regulations, shipping permits, and symbolic regulations on the use of the royal flag. This process transformed the Sultan's position from that of an independent economic authority to a symbolic ruler under the control of the Resident of Riau. The main findings show that Dutch colonialism in Riau-Lingga was not merely political domination, but also a process of institutionalizing economic power through fiscal and shipping regulations. This research fills a gap in the historiography of political economy in the Malay maritime region and can be considered when examining colonialization in Indonesian history from a different perspective.