Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

Waktu Yang Mengendap: Formalisasi Historisitas, Path Dependence, dan Asimetri Temporal dalam Teori Realitas Terintegrasi (IRT)

M. Shoim (Universitas 17 Agustus 1945 Surabaya)
La Himmah il Princess Choris (Universitas Airlangga)



Article Info

Publish Date
01 Sep 2026

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.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...