Tawhid Hyper-Phenomenology as A Method in Accounting Research

Tumirin, Tumirin (2019) Tawhid Hyper-Phenomenology as A Method in Accounting Research. In: The 12th International Conference on Business and Management Research (ICBMR 2018), 7-8 November 2018, Bali.

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The objectives of this study are to develop and formulate tawhid-based research method in accounting research. Islamic paradigm is an essential belief established by Muslim’s heart and belief that illustrates the being that lies behind it and is the reality and truth that are visible to the eyes of our heart and explains the nature of being. This study used literature review method. Tawhid hyper-phenomenology is developed based on Ibnu Arabi’s philosophy of being and Don Ihde’s philosophy of technology. Philosophy of being becomes the basis for truth revelation with hyper-instruments of the Qur'an, hadith, and heart or mind. The use of hyper-instruments by informant (body one) produces informant perception called hyper body. The hyper body is the result of hermeneutical spiritual process. Philosophy of technology is the basis for which the truth is disclosed using technological instruments in accounting fields such as financial statements or other accounting documents. The use of the instruments by informant (body one) produces perception called body two. The body two is the result of hermeneutical material process. The combination of instruments and hyper-instruments as truth revelation is binary opposition synergy as a manifestation of tawhid view.

Item Type: Conference or Workshop Item (Paper)
Subjects: Universitas Muhamadiyah gresik > Faculty of Economic and Business > Accounting Study Program
Accounting Study Program
Divisions: Proceeding > Faculty of Economic and Business
Depositing User: Tumirin Tumirin Tumirin
Date Deposited: 21 Jan 2020 06:56
Last Modified: 29 Jan 2020 04:21
URI: http://eprints.umg.ac.id/id/eprint/3434

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