<![CDATA[This study examines the effects of halal certification, Sharia accounting record-keeping, and Islamic branding on the financial performance of halal micro, small, and medium-sized enterprises (MSMEs). The study is motivated by the rapid development of the halal industry and the important role of MSMEs as drivers of community economic activity, which need to be supported by compliance with halal principles, orderly financial governance, and an Islamic-oriented brand identity strategy. The financial performance of halal MSMEs depends not only on production and marketing capabilities but also on institutional and managerial factors, particularly the possession of halal certification, the implementation of Sharia accounting record-keeping, and the strengthening of Islamic branding. A quantitative survey approach was employed by distributing questionnaires to 67 halal MSME owners and operators. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to examine relationships among constructs and assess the validity and reliability of the measurement model. The findings show that halal certification has a positive effect on the financial performance of halal MSMEs. Sharia accounting record-keeping and Islamic branding were likewise found to exert positive effects on the financial performance of halal MSMEs.]]>
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