ABSTRACT
Modern anthropologists, ethnologists, legal scholars, and economists have constructed a number of concepts for the interpretation of precapitalist or premodern economy and society in Indonesia. The recognition of poor economic conditions led the colonial government to initiate, among other things, an extensive piece of research on the state of the indigenous economy. Modern anthropologists, ethnologists, legal scholars, and economists have constructed a number of concepts for the interpretation of precapitalist or premodern economy and society in Indonesia. The problem, then, in adopting many existing accounting systems in the Indonesian context, is that they have been designed for commercial farming enterprises and hence stress profitability. An important element in the discourse of liberal opposition to the Cultivation System was the contention that the original land tenure system on Java had been characterized by individual rather than communal property forms.
