Tawhid-Based Philosophy of Management Science: Integrating Value Co-Creation and Digital Marketing Strategy in an Extended Technology Acceptance Model for Secondary Education

Wijoyo, Agung
Nu'man, Harits
Aspirati, Tasya
Suwarsi, Sri
Nurhayati, Nunung
Amaliah, Ima
Muhardi
Lestari, Rini
Oktini, Dede R

Jurnal Manajemen Bisnis dan Kesehatan
Vol. 2 No. 3 (2026): Volume 2 No 3 2026

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.