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All Journal Formosa Journal of Science and Technology (FJST)
Rahmawati Umar
Sekolah Tinggi Ilmu Ekonomi YPUP
Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Social Sciences

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The Existence of Business Entities as Instruments of the Caliph: An Ontological Approach to Organizations in Islam Rahmawati Umar; Wahyuddin Abdullah; Sumarlin Sumarlin
Formosa Journal of Science and Technology Vol. 4 No. 6 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i6.138

Abstract

This study proposes an ontological approach to organizations based on Islamic principles, which positions business entities as instruments of human caliphate on earth. Through qualitative-conceptual methods and Islamic epistemological approaches (bayani, irfani, and burhani), this study examines the Shari'ah Enterprise Theory (SET) and Waqf Entity Theory (WET) as alternative conceptual frameworks. The findings suggest that Islamic organizations function not only economically, but also as a means of worship and public welfare. Value-added statements are proposed to replace conventional income statements to emphasize moral and spiritual accountability. This framework has important implications for the reform of organizational theory, financial reporting, and managerial practices in the Islamic context.
A Risk-Based Auditing Framework for Halal Certification Systems: Bridging Gaps in the Current Halal Assurance Practices Rahmawati Umar; Idris Parakkasi
Formosa Journal of Science and Technology Vol. 4 No. 6 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i6.137

Abstract

As the global halal industry expands across food, pharmaceuticals, and cosmetics, the need for credible, efficient, and scalable halal certification systems has become increasingly urgent. Central to these systems is the halal audit, which verifies compliance with religious and regulatory standards. However, current halal auditing practices remain uniform and checklist-based, lacking differentiation based on the relative risk of ingredients, processes, or suppliers. In contrast, risk-based auditing has become a key component in modern quality and management systems such as ISO 9001, ISO 31000, and ISO 22000. Despite this trend, risk-based methodologies have yet to be formally integrated into halal certification protocols. This conceptual study addresses that gap by proposing a risk-based halal auditing framework grounded in international risk management principles and tailored to the operational and religious realities of halal certification. The framework incorporates risk identification, evaluation, classification, and prioritization mechanisms, enabling auditors to allocate resources strategically. By aligning audit intensity with assessed risk levels, the model promotes greater efficiency and maintains—if not enhances—the integrity of halal assurance systems. The study contributes to both theoretical discourse and practical applications in halal governance and offers regulators, certifying bodies, and industry stakeholders a tool for optimizing certification practices. Limitations and opportunities for empirical validation are also discussed.
Co-Authors Idris Parakkasi Sumarlin Sumarlin Wahyuddin Abdullah