Widianti, H., Harjanti, R.S. and Rahmadiane, G.D. 2025. Ibrah Acquisition: A New Concept of Absorptive Capability Based on Islamic Value. International Journal of Economics, Management and Accounting. 33, 2 (Dec. 2025), 491–503. DOI:https://doi.org/10.31436/ijema.v33i2.1447.