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Modeling City Image Through Sharia Economic Ecosystems in West Java’s Regional Governments Agus Wahyudin; Agus Rahayu; Lili Adi Wibowo; Kartawan; Ihda Farhatun Nisak; Ahmad Hidayat Sutawidjaya
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2538

Abstract

Introduction: Public sector place branding in Muslim-majority developing countries remains under-researched from a theoretical perspective, particularly regarding the mechanisms by which religiosity-based values ​​transform into institutionally recognized city image capabilities. This study examines the relationships between the Religiosity Climate and Religiosity-based Leadership and City Image, and whether Sharia Economic Strategies and Halal Product Support Processes mediate these relationships. The study’s novelty lies in modeling city branding as value co-creation within a religiously oriented public sector service ecosystem. Methods: Using a census of the Regional Development Planning Agencies of all 27 regencies and cities in West Java, Indonesia, with one purposively selected key informant per agency, data were collected through a structured 5-point questionnaire administered from September to December 2023 and analyzed with structural equation modeling–partial least squares (SEM-PLS) using SmartPLS. Results: Religiosity Leadership significantly affected Sharia Economic Strategy, the Halal Product Supporting Process, and City Image, and Religiosity Climate significantly affected Sharia Economic Strategy, the Halal Product Supporting Process, and City Image. The Halal Product Supporting Process was the strongest direct driver of City Image, and both mediators carried significant indirect effects, including a serial pathway from Religiosity Climate through Sharia Economic Strategy and the Halal Product Supporting Process to City Image. Conclusion: Religious values ​​shape the city's image—both directly and indirectly—through operational mechanisms such as a coherent Sharia economic strategy and an effective halal product support system. Consequently, local governments can actively shape a "place brand" grounded in religious values, rather than merely communicating it.