This study aims to understand how internal control system in <em>Sima</em> village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of <em>Sima</em> was formed through a series of preparatory ceremonies of <em>Manusuk Sima</em>, the use of inscription as a form of risk assessment, the ceremony of <em>Manusuk Sima</em> as the core control of the village of <em>Sima, Asuji </em>and <em>Caitra </em>grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the <em>Sima</em>. The overall internal control system existing in Majapahit Empire during Hayam Wuruk’s reign was an implication of <em>Nawa Sanga</em>, the form of beliefs who prefer spirituality in running the government system.
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