Ekalaya : Jurnal Ekonomi Akuntansi
Vol. 4 No. 1 (2026): Ekalaya : Jurnal Ekonomi Akuntansi

Kerangka Holistik Kinerja Industri Halal : Menghubungkan Profitabilitas, Inovasi, Efisiensi, dan Tanggung Jawab Berbasis Maqasid Syariah

Mochamad Iqbal Wahyudin (Universitas Islam Negeri Sunan Gunung Djati, Bandung, Indonesia)
Halimah Nurlatifah (Universitas Islam Negeri Sunan Gunung Djati, Bandung, Indonesia)
Endang Jumali (Universitas Islam Negeri Sunan Gunung Djati, Bandung, Indonesia)



Article Info

Publish Date
31 Mar 2026

Abstract

The global halal industry has evolved from merely fulfilling religious ritual requirements into a strategic pillar of the global economy, with a market value projected to reach USD 2.3 trillion. Despite its rapid growth, a comprehensive theoretical framework that integrates both financial and non-financial performance dimensions within the halal ecosystem remains limited. This article aims to develop a theoretical framework for halal industry performance by emphasizing four key dimensions: profitability, efficiency, innovation, and social responsibility. Using a Systematic Literature Review (SLR) approach, this study synthesizes several major theoretical perspectives, including the Resource-Based View (RBV) and Maqasid Shariah, to construct an integrative conceptual model. The findings suggest that halal industry performance should not be assessed solely through traditional financial metrics, but also through supply chain integrity, digital innovation capabilities (such as blockchain and the Internet of Things), and spiritual accountability manifested in maslahah-oriented corporate social responsibility. The proposed framework provides guidance for practitioners and policymakers to enhance the global competitiveness of the halal industry through strengthened governance and sustainability.

Copyrights © 2026






Journal Info

Abbrev

ekalaya

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi ...