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Article
Publication date: 30 May 2023

Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the…

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Abstract

Purpose

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.

Design/methodology/approach

This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.

Findings

The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.

Research limitations/implications

This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.

Practical implications

This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.

Originality/value

Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 5 May 2023

Muhamad Nafik Hadi Ryandono, Tika Widiastuti, Eko Fajar Cahyono, Dian Filianti, A. Syifaul Qulub and Muhammad Ubaidillah Al Mustofa

Zakat is an important Islamic economic instrument that plays significant role in Sustainable Development Goals. Accordingly, Zakat Institutions must manage zakat in a proper and…

Abstract

Purpose

Zakat is an important Islamic economic instrument that plays significant role in Sustainable Development Goals. Accordingly, Zakat Institutions must manage zakat in a proper and efficient manner. This study aims to examine the efficiency of Zakat Institutions based on their clusters which are government, business and social organizations.

Design/methodology/approach

This study uses three quantitative methods: data envelopment analysis (DEA), free disposal hull and super-efficiency DEA. The analytical method is based on production approach, variable return to scale assumption and output orientation. The sample consists of 14 Zakat Institutions from three clusters: Zakat Institutions managed by government, Zakat Institutions managed by corporation and Zakat Institution managed by social organizations.

Findings

The results revealed that all of three techniques culminate the same ranking order of efficiency. Zakat Institution managed by the government is the most efficient Zakat Institution, with the average value of 0.87 by using three approaches combined. Meanwhile, Zakat Institutions owned by company and social institutions cluster are in second and third position, with the average value of 0.65 and 0.4, respectively, based on the results of the three approaches. This study contends that the level of efficiency of Zakat Institutions may be supported by clusters (affiliations) in their management.

Research limitations/implications

This study’s limitation is the inadequacy of the required data. Nonetheless, this study provides insights to improve the efficiency of Zakat Institutions based on their clusters. Zakat Institutions in each cluster can improve their efficiency by optimizing inputs to produce multiple outputs.

Originality/value

This study enhances research on the efficiency of Zakat Institutions using three methods to assess the consistency and strength of Zakat Institutions’ efficiency values. In addition, this study examines the efficiency level of Zakat Institutions based on their clusters.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 15 December 2022

Tika Widiastuti, Sulistya Rusgianto, Imron Mawardi, Sunan Fanani, Mohammad Mahbubi Ali, Muhammad Ubaidillah Al Mustofa and Aufar Fadlul Hady

This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.

Abstract

Purpose

This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.

Design/methodology/approach

The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.

Findings

The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.

Originality/value

This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 21 May 2024

Dewie Saktia Ardiantono, Gde Dharma Ardyansyah, Mushonnifun Faiz Sugihartanto, Muhammad Ubaidillah Al Mustofa and Netty Lisdiantini

This study aims to identify the challenges, promote respective solutions and construct strategies for the implementation of the halal supply chain in Indonesia’s small and…

Abstract

Purpose

This study aims to identify the challenges, promote respective solutions and construct strategies for the implementation of the halal supply chain in Indonesia’s small and medium-sized enterprises (SMEs).

Design/methodology/approach

This research used the analytic network process in nine respondents categorised into three groups of relevant stakeholders: government, academia and industry.

Findings

Seven essential criteria for the implementation of a halal supply chain in SMEs were identified, namely, the process, packaging, storage, transportation, fundamental aspects, supporting policy and technology. Notably, the high cost of adopting blockchain technology was the most crucial issue, particularly in SMEs.

Practical implications

Through the findings, several critical factors to consider in the implementation of halal supply chains for SMEs were identified. The investment in halal supply chain technology, which incurs a high cost carried by entrepreneurs, is a burden for SMEs. For this reason, further studies are required to formulate and develop cost-effective halal supply chain technology for SMEs.

Originality/value

To the best of the authors’ knowledge, this research is the first attempt of comprehensively mapping the barriers and developing strategic solutions to implement the halal supply chain by Indonesia’s SMEs.

Details

Journal of Islamic Marketing, vol. 15 no. 7
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 10 May 2023

Sri Herianingrum, Indri Supriani, Raditya Sukmana, Effendie Effendie, Tika Widiastuti, Qudsi Fauzi and Atina Shofawati

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

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Abstract

Purpose

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

Design/methodology/approach

This study used a qualitative method based on library research sourced from books, financial reports and another previous research.

Findings

The results show that the empowerment programs conducted by Zakat institutions in Indonesia are based on the scale of priorities and the potential of Mustahik. Zakat management considers the level of productivity and long-term impacts that improve Mustahik Economy. Thus, the empowerment programs lead to the reduction of Mustahik living below poverty line.

Research limitations/implications

This study contributes in two ways: first, it analyzes a model to identify the Mustahik’s potential for the Zakat institution in Indonesia. Second, it encourages the awareness of Muzakki and Mustahik regarding the role of Zakat in the Indonesian economy. This is expected to prompt their level of participation in optimizing the potential of Zakat in Indonesia.

Originality/value

Given the scarce literature that provide qualitative and critical reviews of the implementation Zakat empowerment programs to alleviate poverty conducted by the Zakat institutions in Indonesia, this research can act as a bridge for future research in performing empirical studies regarding the impact of a Zakat empowerment program on society.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

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