Analisis Institusional Atas Sertifikasi Makanan Halal dan Kinerja Keuangan UMKM di Banyumas

Wita Ramadhanti (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Pusat Unggulan Ipteks (PUI) Integrated Technology And Management Halal Based on Local Resources LPPM Unsoed)
Nur Aini
Dian Purnomo Jati (3Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman Pusat Unggulan Ipteks (PUI) Integrated Technology And Management Halal Based on Local Resources LPPM Unsoed)
Triani Arofah (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman)
Oman Rusmana (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman)
Poppy Arsil (Jurusan Teknologi Pertanian, Fakultas Pertanian, Universitas Jenderal Soediman Pusat Unggulan Ipteks (PUI) Integrated Technology And Management Halal Based on Local Resources LPPM Unsoed)

Hakikat: Journal of Halal Studies
Vol 1 No 2 (2025): Hakikat : Journal of Halal Studies Oktober 2025

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.