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p-Index From 2021 - 2026
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All Journal International Journal of Accounting & Finance in Asia Pasific
Selamah Maamor
Islamic Business School, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Technology Adoption and Business Performance: Evidence from Halal MSMEs in Indonesia Tikawati Tikawati; Norvadewi Norvadewi; Fitria Rahmah; Arista Wibowo; Selamah Maamor; Shahid Manalundong
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4420

Abstract

Digital transformation is essential for improving the competitiveness of halal MSMEs. This study aims to examine the effect of technology adoption (TA) and halal certification on business performance (BP) and to test whether halal certification moderates the relationship between TA and BP among halal micro, small, and medium enterprises (MSMEs) in Indonesia. This quantitative survey study employed purposive sampling and collected data from 110 halal MSMEs through a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that TA has a positive and significant effect on BP (b = 0.710, t = 13.168, p 0.001), halal certification also has a positive and significant effect on BP (b = 0.196, t = 2.458, p = 0.014), the model explains 65.3% of the variance in BP (R² = 0.653), and the moderating effect of halal certification is not significant (b = 0.029, t = 0.886, p = 0.376). The results indicate that halal certification and TA are crucial for improving BP. These findings imply that digital TA is the main driver of halal MSME performance, while halal certification functions as a complementary source of legitimacy and consumer trust.
Co-Authors Arista Wibowo Fitria Rahmah Norvadewi Shahid Manalundong Tikawati Tikawati