ISSN: 0186-1042 ISSN-e: 2448-8410
Islamic collaborative agility capital; Development & validation of measurement

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Keywords

collaborative learning
knowledge creation
Islamic perspective

How to Cite

Wikaningrum, T., Sulistyo, H., & Farhan, M. (2026). Islamic collaborative agility capital; Development & validation of measurement. Accounting & Management, 71(2). https://doi.org/10.22201/fca.24488410e.2026.5358

Abstract

Learning should not only be about developing individual competencies but also collaborative learning and focusing on creating knowledge that supports the needs of organizational adaptation. The creation of expertise backed by knowledge sharing refers to the social exchange theory, which prioritizes material interests and transactional motives not based on the Islamic perspective. Currently, no concept of collaborative learning is centered on followers, oriented towards creating organizational knowledge, and in line with Islamic values. Therefore, this study aims to develop and validate a new concept of collaborative learning competency from an Islamic perspective. Data collection methods used FGD, in-depth interviews, and surveys using questionnaires. The subjects of the study were Islamic banking practitioners. Data analysis used qualitative descriptive and CFA. The results of this study were Islamic Collaborative Agility Capital concept and 27 measurement indicators. The concept is expected to support learning organizations and develop the focus area of Sharia management.

https://doi.org/10.22201/fca.24488410e.2026.5358
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Copyright (c) 2026 Accounting & Management

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