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All Journal Niqosiya: Journal of Economics and Business Research Falahiya
Khoirun Nisak
Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo
Economics, Econometrics & Finance Social Sciences

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Halal Critical Points and Consumer Trust in Halal Supply Chain Management: Evidence from a Traditional Tofu Factory in Indonesia Firnanda Amalia Putri Herianti; Khoirun Nisak
Niqosiya: Journal of Economics and Business Research Vol. 6 No. 1 (2026): January-June 2026
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/niqosiya.v6i1.5507

Abstract

Although halal certification has become mandatory in Indonesia, many micro, small, and medium enterprises (MSMEs) have not formally implemented Halal Supply Chain Management (HSCM), creating challenges in ensuring halal integrity throughout the supply chain. Previous studies have mainly focused on HSCM implementation, with limited attention to halal critical points and stakeholder perceptions in relation to consumer trust. This study aims to analyze the implementation of HSCM at the Rembukidul Tofu Factory in Mojokerto Regency, identify halal critical points, examine stakeholder perceptions, and assess their implications for product quality and consumer trust. A qualitative case study approach was employed using semi-structured interviews with nine purposively selected informants and direct field observations. Data were analyzed based on four HSCM dimensions: halal procurement, halal manufacturing, halal distribution, and halal logistics, using the Halal Assurance System (HAS 23000) as the analytical framework. The findings indicate that HSCM implementation remains informal and does not fully comply with formal halal assurance standards. Three halal critical points were identified: the use of homemade fermented vinegar without laboratory verification, inadequate pest control, and the use of open containers during distribution. Despite these shortcomings, consumer trust remains strong, primarily driven by consistent product quality, long-term purchasing experience, and the factory's reputation rather than formal halal certification. This study contributes to the HSCM literature by highlighting the gap between informal halal practices and formal halal assurance while explaining how consumer trust is sustained in a community-based food MSME despite the absence of formal halal certification.
The Impact of Mudharabah, Musyarakah, and Istishna Financing on the Profitability of Bank Muamalat Indonesia: An Empirical Analysis of Quarterly Data (2016–2023) Puput Ratna Sari; Khoirun Nisak
Falahiya Journal of Islamic Banking and Finance Vol. 5 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/fbcma124

Abstract

Introduction: This study examined the effects of mudharabah, musyarakah, and istishna financing on the profitability of Bank Muamalat Indonesia during the 2016–2023 period. The study was motivated by fluctuations in the bank's profitability and the need to better understand how different Islamic financing contracts contribute to financial performance. Research Methods: A quantitative approach with a causal associative research design was employed. Secondary data were collected from the quarterly financial statements of Bank Muamalat Indonesia, covering 32 observations from 2016 to 2023. The data were analyzed using multiple linear regression with EViews 12 after satisfying the classical assumption tests. Profitability was measured using Return on Assets (ROA), while mudharabah, musyarakah, and istishna financing served as the independent variables. Results: The results indicate that mudharabah financing had no significant effect on profitability. In contrast, musyarakah financing exerted a positive and statistically significant effect on profitability, whereas istishna financing had a significant negative effect. Simultaneously, the three financing contracts significantly influenced profitability, suggesting that the composition of Islamic financing portfolios plays an important role in determining the financial performance of Islamic banks. Conclusion: Unlike most previous studies that investigated multiple Islamic banks or focused on a limited number of financing contracts, this study simultaneously examined the effects of mudharabah, musyarakah, and istishna financing within a single pioneer Islamic bank in Indonesia over an observation period that captured the pre-pandemic, pandemic, and post-pandemic economic conditions. The findings provide empirical evidence to support more effective financing portfolio management for improving the profitability and sustainability of Islamic banks.
Co-Authors Firnanda Amalia Putri Herianti Puput Ratna Sari