Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal KEUNIS
Warno Warno
Universitas Islam Negeri Walisongo
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of CSR as a Moderating Variable in Optimizing The Performance of The Halal Cosmetics Industry Warno Warno
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7364

Abstract

This quantitative study examines the effects of management, internal control systems (ICS), and QRIS-based digital payments on the performance of MSMEs operating in the Indonesian halal cosmetics industry, involving Corporate Social Responsibility (CSR) as a moderating variable. Data were collected using the survey technique from 300 halal cosmetics MSMEs across various regions in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that management has a significant positive effect on MSME performance, ICS has no direct effect on MSME performance, while QRIS adoption has a significant negative effect on MSME performance. CSR significantly strengthens the relationship between ICS and MSME performance, but it does not moderate the effects of management or QRIS on MSME performance.
Co-Authors