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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Borobudur
Purweni Widhianningrum
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Materials Science & Nanotechnology Social Sciences

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THE USE OF THE CONSTRUCTION SIMA VILLAGE AS AN NEW CONTRUCTION OF RULES Purweni Widhianningrum
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.34184

Abstract

This study seeks to understand and construct the concept of financial governance that has been practiced in sîma village by using a hermeneutic approach. Various written sources that have relevance to the research topic are used as a source of data analysis in this study. The results show that the beliefs of the ancient Javanese community through their holistic knowledge of the cosmological reality also influenced the structuring of the sîma village to its core, namely financial management. The concept of cosmology refers to the importance of wisdom in carrying out all life activities by maintaining a balance between worldly and spiritual life. The idea of financial governance in the same village, especially regarding the policy of allocating income to the village, has the same concept as the Village Law. Villages are given autonomous authority by the kingdom to manage the potential of their resources, including revenue and allocation of regional cash expenditures. The allocation of expenditure for the sîma village is prioritized on the maintenance and management of sacred buildings. The development of village infrastructure is specifically directed at development efforts that support people's agricultural businesses, such as the construction of dams as flood control, provision of adequate agricultural technology, irrigation systems, pest control and post-harvest handling. The wisdom of managing the sîma village finances in the past had implications for humans to think with perfect reason and behave according to the heart to create peace, prosperity, and the continuity of life for all the inhabitants of the universe.
KOSMOLOGI BOROBUDUR:: MENGGALI KEBIJAKSANAAN TATA KELOLA BISNIS MASYARAKAT JAWA KUNO Purweni Widhianningrum
Borobudur Vol. 16 No. 2 (2022): Jurnal Konservasi Cagar Budaya Borobudur
Publisher : Balai Konservasi Borobudur Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33374/jurnalkonservasicagarbudaya.v16i2.291

Abstract

Penelitian ini bertujuan untuk mengungkap tata kelola bisnis Jawa kuno berdasarkan kosmologi Borobudur. Penelitian ini merupakan penelitian kualitatif dengan studi kepustakaan sebagai tahap pengumpulan data. Untuk menggali dan memahami pemikiran masa lampau dilakukan dengan analisis hermeneutik. Hasil penelitian menunjukkan bahwa aktivitas bisnis yamg terefleksi pada relief candi Borobudur dilaksanakan selaras nilai-nilai kosmologi. Alam semesta tidak hanya dipahami sebagai objek fisik kegiatan bisnis aja, namun juga terintegrasi dalam penghayatan hidup manusia untuk mencapai pencerahan. Peristiwa pencerahan atau nirvana dalam konteks ini dimaknai sebagai kebijaksanaan, baik kebijaksanaan moral, spiritual, pengetahuan, bahkan teknologi dalam proses pengambilan keputusan bisnis. Melalui kesadaran tentang kosmologis, bisnis diarahkan dan dikelola dengan bijaksana agar dapat menciptakan memberikan manfaat sebesar-besarnya untuk keberlangsungan hidup penghuni semesta.
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