摘要：AbstractThis research discusses the accounting history of Majapahit kingdom in Indonesia by interpreting the existence accounting at local trading activity. Qualitative research by integrating archaeological approach is used to determine the existence of accounting. The results show that accounting is the process of social, economic and cultural to regulate the activities onpken(market). Accounting activity could be seen in the price of goods using the concept oftuna sitik bathi sanak(loss of money to get relatives). King's role and market activities show that the existence of accounting can create a harmonious relationship.
关键词：accounting history;the kingdom of Majapahit;market;social pratices;culture
