KONSEP TRANSENDENTAL TRADISI ISLAM UNTUK METODOLOGI PENELITIAN AKUNTANSI, BISNIS, DAN EKONOMI

lwan Triyuwono

doi:10.14710/jbs.12.8.77-88

DOI: https://doi.org/10.14710/jbs.12.8.77-88

KONSEP TRANSENDENTAL TRADISI ISLAM UNTUK METODOLOGI PENELITIAN AKUNTANSI, BISNIS, DAN EKONOMI

*lwan Triyuwono - Fakultas Ekonomi - Universitas Brawijaya, Indonesia

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Abstract

Makalah ini pada dasarnya mendeskripsikan metodologi penelitian dengan mengambil nilai-nilai dari tradisi Islam. Maksud dari penulisan ini adalah memberikan pemahaman bahwa metodologi penelitian dapat dikonstruk
dari nilai-nilai agama, dalam hal ini Islam. Konstruksi yang demikian ini juga dapat digunakan dalam penelitian-penelitian akuntansi, bisnis, dan ekonomi dengan hasil yang akan berbeda dengan metodologi arus utama
(positivistik). Pembahasan pada makalah ini dimulai dari konsep realitas sosial, hakikat manusia, hakikat ilmu pengetahuan, metodologi konstruksi ilmu pengetahuan, sampai dengan metode penelitian. Dari hasil pembahasan diketahui bahwa tradisi Islam dalam memahami realitas sosial, hakikat manusia, ilmu pengetahuan, dan metodologi sangat inklusif (terbuka), holistik, transendental, teleologikal, dan humanis. Dengan karakter yang demikian, diharapkan bahwa metodologi ini dapat memicu seseorang untuk bebas berkreasi dalam menciptakan instrumen penelitian. Dengan kata lain, seorang peneliti dapat membuat rancang bangun instrumen penelitian (desain metode penelitian) secara bebas, fleksibel, dan bervariasi tergantung pada apa yang sedang dikajinya.

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Keywords: metodologi penelitian, realitas sosial, hakikat diri manusia, dan hakikan ilmu pengetahuan

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In Vol 12, No 8 (2003): Desember

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