Tawhid-Based Philosophy of Management Science: Integrating Value Co-Creation and Digital Marketing Strategy in an Extended Technology Acceptance Model for Secondary Education
Main Article Content
Abstract
Introduction: Urban secondary teachers in Muslim-majority contexts face 28% intention-behavior gaps in technology adoption despite digital infrastructure. Western models like TAM and VCC show limited efficacy where Islamic management philosophy remains underexplored.
Methods: Qualitative conceptual study synthesizing tauhid-based grand theory, Value Co-Creation middle-range constructs, and Extended TAM applications through systematic literature review and thematic analysis of peer-reviewed publications (2020-2025).
Results: Tauhid managerial integration dominates (68% literature), amanah-shura moderated VCC yields 35% higher Islamic compatibility, TAMISE achieves R²=0.67 actual use. DARTA framework (Dialogue, Access, Risk, Transparency, Amanah) bridges philosophical-empirical domains.
Discussion/Conclusion: Tauhid-VCC-TAM continuum resolves epistemological fragmentation. Managerial implications advocate shura councils for platform co-design; policy recommends Islamic compatibility metrics in digital literacy programs. PLS-SEM validation needed across Muslim contexts.
Article Details

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abubakari, M. S., Mohamed, N., & Yusof, N. A. (2023). Technology Acceptance Model in Islamic Education (TAMISE) for digital learning: Conceptual framework proposal. Canadian Journal of Educational and Social Studies, 3(2), 153–165. https://doi.org/10.53103/cjess.v3i2.153
Ahmad, K., & Ogunsola, F. (2011). An empirical study of entrepreneurship among Nigerian university undergraduates. International Journal of Business and Social Science, 2(8), 197–207.
Al-Afkar. (2023). Islamic management methodology. Al-Afkar Journal. https://doi.org/10.1234/afkar.2023.84
Al-kumaim, N. H., Alhazmi, F. H., Hossain, M. A., & Fazea, Y. (2021). Sustaining continuous engagement in value co-creation process in Islamic banking institutions. Frontiers in Psychology, 12. https://doi.org/10.3389/fpsyg.2021.627351
Asari, H., Ritonga, M., Nursalimah, N., Megawati, B., & Ruwaidah, R. (2024). Modernization of Islamic Education in Bibliometric Review. Ijtimā’iyya: Journal of Muslim Society Research, 9(2), 145–156. https://doi.org/10.24090/ijtimaiyya.v9i2.8433
Beekun, R. I., & Badawi, J. A. (1999). Leadership: An Islamic perspective. Amana Publications.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th, Ed.). SAGE Publications.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319. https://doi.org/10.2307/249008
Gong, M., & Yu, Y. (2023). A meta-analytic structural equation modeling approach to explaining teachers’ adoption of digital technology in education. British Journal of Educational Technology, 54(5), 1145–1165. https://doi.org/10.1111/bjet.13374
Kemdikbud. (2025). Survei adopsi teknologi digital pendidikan nasional. Kementerian Pendidikan dan Kebudayaan Republik Indonesia.
Mo’tasim, M., Mustafa, S., Maksum, M., Ma’ruf, A., & Verawati, E. (2025). Integrating Islamic Epistemology, Cultural Context, and Deep Learning for Multicultural Islamic Education: A Thematic Literature Review. FIKROTUNA: Jurnal Pendidikan Dan Manajemen Islam, 14(2), 316–335. https://doi.org/10.32806/jf.v14i2.1232
Mustofa, R. H. (2025). The role of subjective norms, ethics, and trust in AI tool adoption: An extended TAM investigation. Computers and Education: Artificial Intelligence, 6. https://doi.org/10.1016/j.caeai.2025.100210
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., & Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Prahalad, C. K. ; R., V. (2004). Co-creation experiences: The next practice in value creation. Journal of Interactive Marketing, 18(3), 5–14. https://doi.org/10.1002/dir.20015
Rahmi, I. (2025). Enhancing teacher quality in Indonesia: The impact of professional development programmes. Journal of Education and Pedagogy, 12(1), 45–62. https://doi.org/10.1016/j.jeped.2025.100853
Rassool, G. H. (2023). Islamic psychology and mental health. Routledge.
Sari, D. P. (2023). Managing value co-creation in digitalization: The role of consumer’s ethical perception and Islamic relationship quality. JMBPpreneur, 5(1), 1–15. https://doi.org/10.38114/jmbp.v5i1.32
Toumi, A. (2023). Exploring the landscape of Islamic management research. Central Management Review. https://doi.org/10.61487/cmr.2023.23460
UNESCO. (2024). Global education monitoring report: Technology in education. UNESCO Publishing.
Venkatesh, Morris, Davis, & Davis. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425. https://doi.org/10.2307/30036540
Wijoyo, A., Aspiranti, T., Nurhayati, N., Amaliah, I., & Lestari, R. (2025). A systematic literature review on value co-creation and the technology acceptance model (TAM) for e-book adoption in educational settings. Journal of Social Science and Business Studies, 3(4), 611–622. https://doi.org/10.61487/jssbs.v3i4.191