@article{Tri Handayani Amaliah, Rio Monoarfa_2020, title={ACCOUNTING PRACTICES DURING THE KINGDOM IN GORONTALO (XIV-XIX CENTURY A.D.)}, volume={17}, url={https://www.archives.palarch.nl/index.php/jae/article/view/4256}, abstractNote={<p>This paper aims to explore accounting practices during the kingdom in Gorontalo. This research is a qualitative research using ethnoarchaeology’s method. Data was collected through documentation and interviews with academics who are experts in the fields of literature, culture, history, and the Chairperson of Gorontalo Custom. Data analysis, including: 1) data collection, 2) data condensation. 3) data display and 4) conclusion drawing. The results showed, in the age of the kingdom there were accounting practices in trading, determination of salaries of clerics, kings and royal officials, taxes and a fine system. There is also a hiyo system. Accounting practices during the kingdom in Gorontalo have implications for the theory and practice of sharia accounting and environmental accounting implemented today.</p> <p>&nbsp;</p> <p><strong>&nbsp;</strong></p>}, number={9}, journal={PalArch’s Journal of Archaeology of Egypt / Egyptology}, author={Tri Handayani Amaliah, Rio Monoarfa}, year={2020}, month={Nov.}, pages={2674 - 2687} }