如何实施清真认证政策?印度尼西亚中小企业的视角分析

IF 2.5 Q2 BUSINESS, FINANCE
Wahyudin Darmalaksana
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引用次数: 0

摘要

目的 本研究旨在探讨印度尼西亚中小型企业(SMEs)对清真认证政策的接受程度,旨在了解他们的观点和特点,以及企业行为者在实施该政策时的主要考虑因素。本研究旨在全面了解中小型企业参与者对清真认证政策的看法,这对于加强政府在建立健全的清真体系和提高社会意识方面所做的努力至关重要。本研究对印度尼西亚万隆的中小型企业采用随机抽样技术。共有 400 名受访者填写了研究问卷。同时,为深入了解本研究的主题,对五家中小企业的相关人员进行了访谈。研究结果表明,清真认证政策得到了企业行为者的普遍接受,但在清真认证的知识和信息方面存在批评意见。清真意识和感知效果的接受度得分最高,而清真知识和信息、宗教行为、个人背景以及个人和社会目标的接受度得分最低。所有接受度指标都符合良好拟合模型的标准,其中系统指标的影响更大。接受度不仅基于神学-宗教方面的考虑,也基于与商业运作相关的实用性考虑。首先,研究的主题和变量仅集中在清真认证政策的接受度方面。如果在相关性和隐含性研究中结合其他变量,则会更加全面。其次,本研究中使用的测量模型是从政策接受模型中修改而来的,该模型侧重于政策的规范性和系统性方面,而没有考虑清真认证政策的神学价值。本研究的意义如下:首先,清真认证政策的实施必须考虑到政策接受度的各种指标,尤其是负责实施政策的企业行为者。第二,清真认证政策的实施还必须考虑到企业参与者的不同特点。第三,认证政策应关注两个关键指标,即清真意识和对政策实施效果的感知,这两个指标可以通过其他指标得到加强。 社会影响本研究的结果证实,政府必须考虑企业参与者的反应,以确保清真认证政策的实施效果。政府可以在这方面迈出重要的一步,对参与了清真认证项目的企业参与者进行调查,了解他们从该政策中获得的益处和满意度,并找出阻碍他们接受清真认证政策的因素。本研究为中小企业接受清真认证政策提供了一个新的视角,这对未来的实施非常重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
How is the halal certification policy implemented? Perspective analysis of small and medium enterprises (SMEs) in Indonesia

Purpose

This study aims to explore small and medium enterprises (SMEs) acceptance of the halal certification policy in Indonesia, aiming to understand their perspectives and characteristics, as well as the primary considerations of business actors in implementing the policy. This study seeks to provide a comprehensive understanding of SME actors’ views toward halal certification policies, which is crucial for strengthening the government’s efforts in building a robust halal system and creating awareness in the community.

Design/methodology/approach

This study uses a mixed method. This study uses a random sampling technique on SMEs in Bandung, Indonesia. A total of 400 respondents participated in filling out the study questionnaire. Meanwhile, five SME actors were interviewed to gain deeper insight into the topic of this study. The data analysis technique used descriptive analysis and verification with confirmatory factor analysis.

Findings

The results of the study indicate that the halal certification policy is generally accepted by business actors, but there are criticisms regarding knowledge and information about halal certification. Halal awareness and perceived effectivity have the highest acceptance scores, while halal knowledge and information, religious behavior, individual background, and personal and social aims have the lowest scores. All acceptance indicators meet the criteria of a good fit model, with system indicators having a greater impact. Acceptance is based not only on theological–religious considerations but also on pragmatic considerations related to business operations.

Research limitations/implications

This study has several limitations that should be considered. First, the topics and variables studied are focused only on the dimensions of acceptance of the halal certification policy. It would be more comprehensive if integrated with other variables in correlational and implicative studies. Second, the measurement model used in this study is modified from the policy acceptance model, which focuses on normative and systemic aspects of the policy without considering theological values of the halal certification policy. A more complex model is required to measure the acceptance of a comprehensive halal certification policy that considers both normative and theological aspects.

Practical implications

The implications of this study are as follows: First, the implementation of the halal certification policy must take into account the various indicators of policy acceptance, particularly from the business actors who are responsible for implementing the policy. Second, the implementation of the halal certification policy must also take into account the heterogeneous characteristics of the business actors. Third, the certification policy should focus on two critical indicators, namely, halal awareness and the perceived effectivity of policy implementation, which can be reinforced by other indicators.

Social implications

The results of this study confirm that the government must take into account the response of business actors to ensure the effectiveness of implementing the halal certification policy. The government can take an important step in this regard by conducting a survey of business actors who have participated in the halal certification program to understand the benefits and satisfaction they receive from the policy and identify the factors that hinder them from accepting the halal certification policy.

Originality/value

This study highlights the response of SME actors regarding the acceptance of the halal certification policy. This study provides a new perspective regarding the acceptance of SMEs toward halal certification policies that are important for future implementation.

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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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