Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Hakikat: Journal of Halal Studies
Oman Rusmana
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

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

Found 1 Documents
Search

 1 
Analisis Institusional Atas Sertifikasi Makanan Halal dan Kinerja Keuangan UMKM di Banyumas Wita Ramadhanti; Nur Aini; Dian Purnomo Jati; Triani Arofah; Oman Rusmana; Poppy Arsil
Hakikat: Journal of Halal Studies Vol 1 No 2 (2025): Hakikat : Journal of Halal Studies Oktober 2025
Publisher : LPPM Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.hakikat.2025.1.2.15013

Abstract

This research intended to study perception of MSMEs (Micro, Small, and Medium Enterprises) about Halal certification and company’s financial performance in Banyumas, Central Java, Indonesia. Analysis will be based on Institutional Theory. This study is qualitative. Informants are MSMEs owner in Banyumas, Central Java, Indonesia. Data are collected using Focus Group Discussion and open questionnaire. Data analyses are performed with process data condensation, data display, and conclusion drawing as well as verification. The result confirm that halal foods and beverages certification is consistent with Institutional Theory’s 3 components. First, coercive isomorphism that happened with the obligation of obtaining halal certificate for halal food and beverage products by Indonesian government. Second, normative isomorphism happens when halal certification is important for selling food and beverages in muslim majority environment. Third, mimetic isomorphism can be seen when manufacturers want to obtain halal certificates because seeing other competitors having higher financial performance after halal certification.
Co-Authors Dian Purnomo Jati NUR AINI Poppy Arsil Triani Arofah Wita Ramadhanti