<![CDATA[Purpose: This study examines how destination-level strategic capabilities shape Muslim-friendly tourism in Indonesia through analytical comparison with Singapore and the United Kingdom.Design/Methodology: A qualitative multiple-case design draws on 32 semi-structured interviews, three focus group discussions involving 20 participants, and a secondary documentary review conducted between May and August 2024. Interview and FGD data were coded by the second and third authors and interpreted through reflexive thematic and cross-case analysis.Findings: Indonesia possesses substantial Muslim-friendly tourism resources, but resource abundance does not consistently translate into destination capability. The main constraints concern uneven halal assurance, inconsistent service readiness, fragmented practical digital information, limited operational coordination, and gaps between general investment promotion and project-specific investment requirements. Singapore illustrates an integrated service-reliability pathway, while the United Kingdom demonstrates a decentralized pathway mediated by community networks, market mechanisms, and digital platforms.Practical Implications: Destination managers should focus on minimum service reliability, visible assurance, searchable information, operational stakeholder routines, and credible investment preparation while preserving destination diversity.Originality: The study reframes Muslim-friendly tourism as a destination-level strategic capability and specifies a resource-conversion mechanism linking governance, readiness, assurance, digital usability, visitor confidence, and market value.]]>
