Desain Metodologi Berbasis Epistimologi Islam Untuk Rekontruksi Teori Akuntansi Islam
Fakultas Ekonomi Universitas Negeri Malang
Semarang no 6 Malang
A methodology to reconstruct Islamic accounting theory is highly differentiate from common methodology. A methodology of development in Islamic Accounting must have basis on Islamic epistemology with the aim to produce a theory which substantially contain the Islamic worldwide of science. Accordingly, a comprehensive acknowledgement in Islam is prominent factor before methodology design is conducted. A methodology as out put media of science highly depends on the perspective of science followed. The rational and logical role is insufficient under Islam epistemology. In addition, it requires other principles comprising had is, intuition, inspiration, past experience and otherprinciples. An Islamic epistemology demands the unity of spiritual norms(Tauhid) and science as a fundamental to create beneficial science in both world and the final reality.
Keyword: Islamic Epistimology, Islamic Accounting