Modern accounting today has the reality of having lost the conceptual nature of actual human goals. Materialistic, egoistic, secular, and atheistic (MESA) force humans to act aggressively to leave this human nature alone. This study tries to restore the human nature method in accounting through the teachings of the archipelago using the Serat Wedhatama teachings as an analysis. The result obtained is that the teachings written by Mangkunegara IV provide piwulang and paweling, that's divine teachings, and advice which are formulated with the term religious agaming aji, religion as human identity. The implementation process goes through four stages, worship of the body, worship of creation, worship of the soul, and worship of taste. These four processes frame the basic accounting of the archipelago with virtuous human values, build gracious accounting, connect accounting actors with God, and humans with worship-oriented humans.