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All Journal Journal of Islamic Monetary Economics and Finance Indonesian Journal of Halal Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam Mazahib: Jurnal Pemikiran Hukum Islam Journal of Indonesian Economy and Business Muslim Business and Economic Review Journal of Accounting Inquiry Aktiva: Journal Of Accountancy and Management Journal of Accounting and Finance
Galuh Tri Pambekti
Islamic State University Of Sunan Kalijaga Yogyakarta
Religion Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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MUSLIM WOMEN SWITCHING INTENTION TO HALAL COSMETIC: PUSH-PULL-MOORING MODEL APPLICATION Pambekti, Galuh Tri; Nugraha, Septy Setia; Yusfiarto, Rizaldi
Journal of Islamic Monetary Economics and Finance Vol. 9 No. 2 (2023)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v9i2.1633

Abstract

This study focuses on the factors that contribute to switching intentions from non-halal cosmetics to halal cosmetics by Muslim women in Indonesia. Using a questionnaire and purposive sampling, we compile data from a total of 236 women who use halal cosmetics and then apply the SEM-PLS for data analysis. The results show that the pull effect significantly affects Muslim women's intention to switch to halal cosmetics and is moderated negatively by switching costs. By contrast, the push effect doesn’t significantly affect the intention to switch to halal cosmetics. In addition, halal awareness and switching costs directly affect Muslim women's switching intentions from non-halal to halal cosmetics. Acknowledgment The authors would like to thank Bank Indonesia Institute, Bank Indonesia, for the funding that made this study possible.
Cash Waqf Behavior: Explaining Financial Consciousness and The Moderating Role of Religiosity Lestari, Irna Puji; Pambekti, Galuh Tri; Annisa, Arna Asna
Muslim Business and Economics Review Vol. 2 No. 1 (2023)
Publisher : Universitas Islam Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56529/mber.v2i1.155

Abstract

The role of cash waqf in empowering the economy of Muslims needs to be continuously improved. This study assesses individuals’ behavior towards cash waqf from a behavioral finance perspective by proposing four elements of financial consciousness: financial locus of control, financial capability, financial willingness, and financial sophistication in encouraging cash waqf behavior. This study also investigates the moderating role of religiosity as a Muslim-specific internal factor. Data was collected from a questionnaire of 337 Muslim government employees in the Ministry of Religious Affairs of Indonesia. The Partial Least Square was used to analyze the data. The findings show that financial locus of control, financial capability, financial willingness, financial sophistication, and religiosity have a significant positive influence on individual behavior towards cash waqf. The findings also suggest that religiosity moderates the financial locus of control, as well as financial sophistication, on cash waqf. This implies that initiatives to increase Muslim participation in cash waqf should be embedded in behavioral finance patterns through a combination of financial consciousness and religiosity.
From Social Trust to Halal Industry Dynamic: The Synergy of Islamic Social Capital and Financial Capability in Small Enterprises Sectors Afdawaiza, Afdawaiza; Yusfiarto, Rizaldi; Pambekti, Galuh Tri; Al Ghunaimi, Hisham; Febriyanto, Ahmad
Mazahib Vol 24 No 2 (2025): VOLUME 24, ISSUE 2, 2025
Publisher : Fakultas Syariah UINSI Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v24i2.11318

Abstract

This study aims to examine the determinants of performance in Halal micro, small, and medium enterprises (MSMEs) by positioning Islamic Social Capital (ISC) as the primary explanatory construct. To provide a more comprehensive framework, Islamic Financial Literacy (IFL) and Islamic Financial Inclusion (IFI) are integrated into the model to capture the knowledge and financial accessibility dimensions essential for Halal MSME development. A quantitative approach was employed, utilizing partial least squares structural equation modeling (PLS-SEM) on survey data from 242 Muslim-owned Halal MSMEs in Indonesia. The results reveal that ISC significantly enhances IFL, which in turn promotes IFI and ultimately strengthens MSME performance. These findings highlight the pivotal role of cohesive and ethically grounded social networks in facilitating financial literacy and access to Sharia-compliant financial services. The novelty of this study lies in integrating ISC with IFL and IFI within a single model, a relationship that has not been comprehensively explored in prior research. By bridging Islamic social capital with financial capability from an Islamic legal-ethical perspective, this study contributes new insights into how community-based mechanisms can drive the growth and resilience of Halal MSMEs.
Necessary and Sufficient Conditions for Purchasing Halal Skincare: Extending the Theory of Planned Behavior Khoirunnisa, Annes Nisrina; Ohgata, Satomi; Khoirunisa, Kharisa Rachmi; Pambekti, Galuh Tri; Yusfiarto, Rizaldi
Indonesian Journal of Halal Research Vol. 7 No. 1 (2025): February
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v7i1.39556

Abstract

This study aims to comprehensively analyze the factors influencing the purchasing intentions and attitudes of Indonesian Muslim youth toward halal skincare products. Utilizing the Theory of Planned Behavior (TPB), it integrates both external and internal components, including halal certification, halal literacy, and religiosity. Data were gathered from 233 Muslim adolescents, and the proposed model was evaluated using partial least squares structural equation modeling (PLS-SEM) to analyze net effect factors, followed by necessary condition analysis (NCA) to identify critical components. The outer loading values of PLS-SEM range from 0.736 to 0.945, indicating that the indicators used have a strong and reliable contribution to the constructs they represent. The research results indicate that the net effect analysis demonstrates that the dimensions of TPB and halal literacy significantly influence the purchase intention of halal skincare products. The NCA results indicate that Attitude (9.4%) and Perceived Behavioral Control (65.3%) play a crucial role in influencing consumers' purchase decisions for halal skincare products, with PBC being the most significant determinant. Halal Certification (16.5%-25.6%) serves as a key prerequisite for fostering a positive attitude, while Subjective Norms (5.8%-45.5%) become more influential once a fully established positive attitude is achieved.
ESG Disclosure and Sustainability Risk Governance in the Non-Financial Sector: Regulatory Perspectives and Policy Prioritisation Galuh Tri Pambekti
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2026.5.1.051-073

Abstract

Purpose: This study examines whether Environmental, Social, and Governance (ESG) disclosure in Indonesia’s non-financial sector functions as an effective instrument for sustainability risk governance or remains largely a compliance-oriented reporting practice. Methodology: A qualitative policy research design is employed, integrating document analysis, policy-oriented Focus Group Discussions (FGDs) with senior officials from the Otoritas Jasa Keuangan, and the Analytic Hierarchy Process (AHP). Regulatory frameworks, corporate sustainability reports, and global ESG standards are analysed to assess the extent of risk integration, while FGD insights are prioritised using AHP to identify key policy interventions. Findings: Findings indicate a persistent gap between the growing volume of ESG disclosure and its limited functionality as a sustainability risk governance tool. Disclosures remain largely narrative, fragmented, and weakly embedded within enterprise risk management systems. Critical sustainability risks, including climate-related physical and transition risks, social conflicts, and governance failures, are insufficiently incorporated into supervisory assessments. AHP results identify the integration of ESG risks into risk-based supervision as the highest policy priority, followed by standardisation aligned with International Sustainability Standards Board (ISSB) and Task Force on Climate-Related Financial Disclosures (TCFD) frameworks, mandatory independent assurance, and capacity-building initiatives.  Novelty: A reconceptualisation of ESG disclosure is proposed, positioning it as a core instrument of risk governance within a risk-based supervisory architecture to strengthen early warning systems, mitigate greenwashing, and reinforce financial stability in emerging markets.
Co-Authors Afdawaiza Afdawaiza, Afdawaiza Al Ghunaimi, Hisham ANANDA SETIAWAN Anggita Syahrani Arna Asna Annisa Enggar Wulandari Febriyanto, Ahmad Khoirunisa, Kharisa Rachmi Khoirunnisa, Annes Nisrina Laela Sa'bana Rani Lestari, Irna Puji Noverina Pretty Afrida Nugraha, Septy Setia Ohgata, Satomi Puspita, Nindy Akbar Lintang Rizaldi Yusfiarto Yusfiarto, Rizaldi