Ilomata International Journal of Tax and Accounting
Vol. 7 No. 4 (2026): October 2026

Modeling City Image Through Sharia Economic Ecosystems in West Java’s Regional Governments

Agus Wahyudin (Universitas Pendidikan Indonesia)
Agus Rahayu (Universitas Pendidikan Indonesia)
Lili Adi Wibowo (Universitas Pendidikan Indonesia)
Kartawan (Universitas Pendidikan Indonesia)
Ihda Farhatun Nisak (Universitas Pendidikan Indonesia)
Ahmad Hidayat Sutawidjaya (Universitas Esa Unggul)



Article Info

Publish Date
02 Oct 2026

Abstract

Introduction: Public sector place branding in Muslim-majority developing countries remains under-researched from a theoretical perspective, particularly regarding the mechanisms by which religiosity-based values ​​transform into institutionally recognized city image capabilities. This study examines the relationships between the Religiosity Climate and Religiosity-based Leadership and City Image, and whether Sharia Economic Strategies and Halal Product Support Processes mediate these relationships. The study’s novelty lies in modeling city branding as value co-creation within a religiously oriented public sector service ecosystem. Methods: Using a census of the Regional Development Planning Agencies of all 27 regencies and cities in West Java, Indonesia, with one purposively selected key informant per agency, data were collected through a structured 5-point questionnaire administered from September to December 2023 and analyzed with structural equation modeling–partial least squares (SEM-PLS) using SmartPLS. Results: Religiosity Leadership significantly affected Sharia Economic Strategy, the Halal Product Supporting Process, and City Image, and Religiosity Climate significantly affected Sharia Economic Strategy, the Halal Product Supporting Process, and City Image. The Halal Product Supporting Process was the strongest direct driver of City Image, and both mediators carried significant indirect effects, including a serial pathway from Religiosity Climate through Sharia Economic Strategy and the Halal Product Supporting Process to City Image. Conclusion: Religious values ​​shape the city's image—both directly and indirectly—through operational mechanisms such as a coherent Sharia economic strategy and an effective halal product support system. Consequently, local governments can actively shape a "place brand" grounded in religious values, rather than merely communicating it.

Copyrights © 2026






Journal Info

Abbrev

ijtc

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...