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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal Research of Social Science, Economics, and Management Akuntansi: Jurnal Riset Ilmu Akuntansi
M. Shoim
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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From Systemic Theory to Causal Evidence: Process Tracing as a Methodological Bridge for Integrated Reality Theory (IRT) La Himmah il Princess Choris; M. Shoim
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 3 (2026): Edisi September 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i3.3134

Abstract

Integrated Reality Theory (IRT) provides a comprehensive systemic framework for analyzing development and organizational dynamics through five fundamental variables: Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (ν). However, as a macro-level theory, IRT faces challenges in empirical operationalization, particularly in demonstrating and validating its proposed causal mechanisms. This study aims to develop a methodological framework that integrates process tracing as a bridge between IRT's systemic propositions and evidence-based causal inference. The research employs a qualitative conceptual approach based on an extensive literature review combined with methodological analysis using the Bayesian Process Tracing framework. The analytical procedure involves identifying the causal signature associated with each IRT mechanism and evaluating empirical evidence through four complementary inferential tests: straw-in-the-wind, hoop test, smoking gun, and doubly decisive test. The findings indicate that integrating IRT with process tracing produces a systematic causal diagnostic protocol consisting of five key stages: mechanism identification, empirical indicator specification, evidence classification according to inferential strength, Bayesian probability updating, and evidence-based policy formulation. Conceptually, the framework enables all five IRT variables to be operationalized into observable empirical indicators, thereby enhancing the theory's testability, falsifiability, and explanatory power. A typological illustration using the Indonesia Emas 2045 development agenda demonstrates that this integrated framework provides a more comprehensive explanation of causal relationships among development factors than conventional linear approaches. The study contributes to advancing IRT from a predominantly conceptual framework into an empirically testable scientific theory, offering a robust methodological foundation for future research in development studies, public policy, organizational analysis, and other complex social systems.
Waktu Yang Mengendap: Formalisasi Historisitas, Path Dependence, dan Asimetri Temporal dalam Teori Realitas Terintegrasi (IRT) M. Shoim; La Himmah il Princess Choris
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3316

Abstract

Integrated Reality Theory (IRT) offers an integrative framework unifying energy, information, entropy, consciousness, and evolution into a single dynamic model. However, the aspect of historicity—how the past accumulates, shapes the present, and enables transformative leaps—has not been explored in depth. This article formalizes historicity within IRT through four main mechanisms: (1) temporal accumulation with weighted integrals acknowledging the heterogeneity of historical moments; (2) path dependence with error correction mechanisms; (3) the forgetting paradox and conversion of negative memory into transformative capital, including an institutional processing capacity factor (T); and (4) temporal asymmetry where entropy rises more easily than it falls. Empirical applications of IRT to global economic paradoxes and the middle-income trap in Indonesia (Shoim & Choris, 2026; Shoim & Hwihanus, 2026) have shown that accumulated historical entropy is the primary obstacle to transformation, thus necessitating a formal model of historicity. The core IRT function Φ = (E × I / S) × C is interpreted as a Cobb-Douglas special case with unitary elasticity of substitution. The evolution exponent ν is clarified regarding normalization. This article positions IRT as a heuristic meta-framework for reading historical dynamics, not as a universal predictive model. All thresholds are proposed as exploratory hypotheses requiring empirical validation. The main contribution is a formalized architecture of historicity, tightened falsification conditions, and a bridge between process theory and econometric testing.
Positioning Spiritual Capital within The Theory of Integrated Reality as an Analytical Framework for Systemic Development: A Conceptual Synthesis La Himmah il Princess Choris; M. Shoim
Journal Research of Social Science, Economics, and Management Vol. 6 No. 2 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i2.1728

Abstract

Contemporary development theories often explain material, institutional, and technological factors separately, leaving transcendent values and collective meaning insufficiently integrated into systemic analysis. This study aimed to position Spiritual Capital (SC) within Integrated Reality Theory (IRT) and clarify its contribution to systemic development. A critical conceptual synthesis was conducted by deconstructing the assumptions underlying both theoretical traditions, comparing their ontological foundations and causal claims, integrating SC into the Consciousness variable (C), and formalizing the relevant mechanisms and propositions. The synthesis identified SC as a core component of C, expressed as C = Civic-Strategic Awareness (CSA) × SC, and explained its systemic influence through ethical, motivational, and meaning-based pathways. It also distinguished SC from social capital, moral culture, and civic virtue through four defining elements: transpersonal orientation, resilience under weak external supervision, an intergenerational horizon, and existential meaning. Four testable propositions, operational indicators, three theoretical anomalies, and boundary conditions related to spiritual authoritarianism, exclusivism, and the instrumentalization of spirituality were formulated. The findings established IRT as a formal heuristic framework for operationalizing SC while providing the Consciousness variable (C) with a stronger theoretical foundation. In conclusion, this integration supported Techno-Spiritual-Based Developmentalism as a policy-analytical framework and provided a roadmap for empirical testing through comparative, structural equation modeling, panel data, and qualitative research designs.
Co-Authors La Himmah il Princess Choris La Himmah il Princess Choris