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Journal of Management, Finance and Accounting Research
Published by Yayasan Abdurrauf Cendekia Nusantara
ISSN : 31241638     EISSN : 31247164     DOI : 10.70742/jmfar
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Journal of Management, Finance, and Accounting Research (p-ISSN: 3124-1638; e-ISSN: 3124-7164) is published by Yayasan Abdurrauf Cendekia Nusantara and is a fully referenced, double-blind peer-reviewed, open-access journal intended for academics, researchers, postgraduate students, early-career researchers, and university students. The journal is published by ACN Publisher, Aceh, Indonesia. The Journal of Management, Finance, and Accounting Research is a biannual publication, released in October and April. Its primary objective is to disseminate scholarly articles in the fields of management, finance and accounting. The journal accepts manuscripts written in either Indonesian or English. Without compromising its scientific rigor, the journal welcomes original contributions that have not been published elsewhere and also accepts advertisements.
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Articles 10 Documents
 1 
The Impact Of Social Media On Online Consumer Behavior: An Islamic Economic Perspective Khairul Anwar; Pardi Setiawan; Siti Darma Mar’atus Solihah
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.491

Abstract

The development of digital technology and social media has changed consumer behavior patterns in online shopping activities. This study aims to examine the impact of social media on Muslim consumer behavior and analyze online consumer behavior from an Islamic economic perspective. This is a library research study with a descriptive qualitative approach. Data was collected through literature studies and analysis of various relevant previous research findings. The results show that online consumers tend to prioritize convenience, speed, competitive prices, and reviews from other users when deciding on a product. Social media plays a significant role as a source of information, a means of promotion, and a shaper of brand perception that influences the interests and purchasing decisions of Muslim consumers. In addition, trust and previous shopping experiences also strengthen consumer loyalty to certain platforms. The behavior of Muslim online consumers is driven by a combination of material and spiritual needs, where they not only seek shopping convenience but also ensure sharia compliance, such as the principles of halal and thayyib, the prohibition of tabzir, avoidance of gharar, and clarity of contracts. This study is expected to contribute to business actors in designing effective digital marketing strategies oriented towards the needs and preferences of Muslim online consumers.
An Influence Analysis Of Website Service Quality Based On Webqual Version 4.0 Toward Customer Satisfaction Dewi Insyirahti Salsabilla; Embun Duriany Soemarso; Suko Raharjo
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.498

Abstract

This research aims to analyze the significance of the effect of Usability (US), Information Quality (IQ), Service Interaction Quality (SIQ) on Customer Satisfaction (CS) of PT BTN (Persero) Sharia Semarang Branch Office, both simultaneously and partially. The population in this study is all customers of PT BTN (Persero) Sharia Semarang Branch Office who used website, while the samples in this study were 75 customers of PT BTN (Persero) Sharia Semarang Branch Office who were selected using accidental sampling (haphazard sampling) sampling and purposive sampling (judgment sampling). The data used in this study are primary data collected using a questionnaire. The analysis model used in this study is a multiple linear regression analysis model, while the analysis technique uses the simultaneous significance test (F-test), the coefficient of determination test (R2), and the partial significance test (t-test) which is processed with the SPSS 25.00 program. The results of the hypothesis verification and discussion indicate that Usability (US), Information Quality (IQ), and Service Interaction Quality (SIQ) simultaneously have a significant effect on Customer Satisfaction (CS). Furthermore Information Quality (IQ) and Service Interaction Quality (SIQ) partially related positively and significantly to Customer Satisfaction (CS) while Usability (US) partially proved positive and not significantly to Customer Satisfaction (CS) of PT BTN (Persero) Sharia Semarang Branch Office.
Reconstruction Of Islamic Accounting Theory: A Philosophical Approach Towards the Concepts of Value And Justice Nehayatul Najwa; Gunawan Aji
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.500

Abstract

This study aims to reconstruct Islamic accounting theory based on the principles of maqashid sharia through a philosophical approach that encompasses ontological, epistemological, and axiological dimensions. Using a conceptual-philosophical method, this study analyzes classical Islamic sources such as the works of Al-Ghazali and Ash-Syatibi, and integrates them with modern accounting theory. The results show that conventional accounting focuses too much on material gain and ignores moral and spiritual accountability, thus losing its ethical orientation. This study produces the Islamic Accounting Maqashid Framework (IAMF) as a conceptual model that places justice (al-‘adl) at the core of accounting practice. The IAMF integrates moral, social, and spiritual dimensions in financial reporting to ensure horizontal accountability to society and vertical accountability to Allah SWT. This framework offers a transformative paradigm for Islamic accounting and provides theoretical and practical implications for financial institutions, auditors, and educational institutions in strengthening ethical and spiritual awareness in accounting practice.
Exploring The Role Of Sharia Fintech In Supporting The Islamic Economy In The Era Of Financial Digitalization Alifa Rahma Oktantia; Hendri Hermawan Adinugraha
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.502

Abstract

Financial digitalization has brought significant changes to the modern economic system through the emergence of various financial technology innovations. In countries with predominantly Muslim populations, sharia fintech has emerged as a digital financial solution that integrates Islamic principles with technological advancement. This study aims to explore the role of sharia fintech in supporting economic growth in the era of financial digitalization and to identify its contributions, opportunities, and challenges. This research employs a qualitative approach through a literature review and descriptive analysis of academic journals, industry reports, and regulations related to sharia fintech and the digital economy. The analytical framework is based on financial inclusion, technological innovation, and maqashid sharia as the foundation of Islamic financial development. The findings indicate that sharia fintech plays a crucial role in enhancing financial inclusion, particularly for underserved communities, and in expanding access to financing for micro, small, and medium enterprises through sharia-compliant digital platforms. Moreover, sharia fintech supports economic stability and growth by offering a more transparent, ethical, and equitable financial system. However, the development of sharia fintech still faces several challenges, including low levels of digital sharia financial literacy, infrastructure limitations, and the need for more adaptive regulations and stronger sharia supervision. Therefore, collaboration among governments, regulators, and industry stakeholders is essential to ensure that sharia fintech can optimally contribute to sustainable economic development in the digital era.
The Role of Artificial Intelligence in Modern Accounting: A Systematic Literature Review Nayla Safarah; Gunawan Aji
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.510

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to accounting and auditing practices, particularly in automating processes and supporting data-driven decision-making. This study aims to analyze the role of AI in improving the effectiveness and efficiency of the auditing process and to identify the ethical implications arising from its use. The method used is a Systematic Literature Review (SLR) with a qualitative approach, using the PRISMA protocol to screen 24 journal articles from 2015 to 2024. The results of the study show that AI can improve accuracy, efficiency, and support real-time risk-based auditing. However, ethical challenges such as lack of transparency, algorithmic bias, and threats to professional independence remain important issues. Therefore, the successful application of AI in auditing is not only determined by technological sophistication, but also by the ethical readiness and digital literacy of auditors. This study confirms that the integration of AI in modern auditing has great transformative potential if balanced with responsible governance and oversight.
Reconfiguring Urban Halal Creative Ecosystems: Overcoming Structural Barriers through Community-Driven Triple Helix Innovation in Emerging Global Cities Dwi Yoga Prasetyo; Hendri Hermawan Adinugraha; Bilyaminu Yusuf
Journal of Management, Finance, and Accounting Research Vol. 1 No. 2 (2026): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i2.979

Abstract

This research is motivated by the enormous potential of Pekalongan City as a global creative city currently facing the urgency of integrating global halal standards. The main issue studied is the formation of a halal creative ecosystem amidst structural bureaucratic barriers and limited urban infrastructure. Using a qualitative case study approach, data was collected through in-depth interviews, field observations, and documentation studies of regulations and MSME statistics to ensure validity through triangulation. The results show a significant empirical disparity between the regulatory mandate and MSME readiness, evidenced by the exceptionally low halal certification rate in the fashion (batik) sector, which stands at only 6.1%. This gap is further exacerbated by the lack of standardized urban facilities and limited access to formal sharia capital. As a solution, this study formulates a community-based acceleration strategy and a Triple Helix synergy model (Government, Academics, Community). These findings contribute to the development of a more inclusive, adaptive, and sharia-compliant creative economy policy model in urban areas. [Penelitian ini dilatarbelakangi oleh potensi strategis Kota Pekalongan sebagai bagian dari jejaring kota kreatif dunia UNESCO yang kini menghadapi tantangan besar dalam upaya integrasi standar halal global ke dalam industri lokal. Masalah utama yang dieksplorasi adalah proses pembentukan ekosistem kreatif halal di tengah berbagai hambatan institusional, birokrasi, serta keterbatasan infrastruktur fisik perkotaan yang tersedia. Dengan menggunakan pendekatan kualitatif studi kasus, data dikumpulkan secara sistematis melalui teknik wawancara mendalam dengan pemangku kepentingan terkait, observasi lapangan di berbagai sentra industri, serta studi dokumentasi terhadap regulasi pemerintah dan data statistik UMKM untuk menjamin validitas melalui metode triangulasi. Hasil penelitian mengungkapkan adanya disparitas empiris yang cukup tajam antara mandat regulasi sertifikasi halal dengan realitas kesiapan teknis para pelaku UMKM di lapangan. Hal ini dibuktikan dengan rendahnya tingkat sertifikasi halal pada sektor unggulan fesyen batik yang baru menyentuh angka 6,1%. Kesenjangan tersebut diperburuk oleh minimnya ketersediaan fasilitas urban yang terstandarisasi serta keterbatasan akses terhadap skema permodalan syariah formal yang fleksibel bagi pelaku usaha mikro. Sebagai solusi strategis, penelitian ini merumuskan model akselerasi berbasis komunitas melalui sinergi Triple Helix yang mengintegrasikan peran aktif pemerintah, akademisi, dan komunitas praktisi lokal. Temuan ini diharapkan mampu memberikan kontribusi teoritis maupun praktis pada pengembangan model kebijakan ekonomi kreatif yang lebih inklusif, adaptif, dan patuh syariah di wilayah perkotaan yang memiliki karakteristik padat industri.]
Collaborative Strategic Model of Creative Economy Actors and the Halal Industry in Accelerating International Market Penetration in Pekalongan Salma Nabila; Moses Adeolu AGOI; Kuat Ismanto
Journal of Management, Finance, and Accounting Research Vol. 1 No. 2 (2026): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i2.981

Abstract

The global halal industry has shifted towards fashion, offering vast opportunities for Pekalongan's creative economy. However, despite its status as a UNESCO Creative City, the export of Pekalongan's creative products (crafts and batik) is hindered by MSMEs' low literacy regarding halal value chain standards and critical contamination risks during production. Previous studies have mostly treated the creative economy and halal industry separately, leaving a significant gap in integrative frameworks. Addressing this research gap, this study aims to construct a strategic collaboration model among stakeholders to overcome these export barriers. Using an exploratory qualitative case study method, primary data were gathered through in-depth interviews with key Pentahelix elements—namely government, academia, business, community, and media. The results indicate that integrating comparative cultural advantages with competitive halal compliance through the Pentahelix model triggers value co-creation. This synergy empowers the government as a regulatory catalyst, academia in material innovation, businesses as export aggregators, communities as ethical supervisors, and media for digital branding. This collaboration fosters the "Halal and Ethical Modest Fashion" concept, effectively increasing global market competitiveness. Theoretically, this study contributes to the strategic management literature within the halal ecosystem. Practically, it contributes by recommending local governments to establish a dedicated task force integrating halal certification into the creative economy export roadmap. [Industri halal global telah merambah sektor fesyen, menawarkan peluang besar bagi ekonomi kreatif Pekalongan. Namun, meskipun berstatus sebagai Kota Kreatif UNESCO, ekspor produk kreatif Pekalongan (kriya dan batik) terhambat oleh rendahnya literasi UMKM mengenai standar rantai nilai halal serta adanya risiko kontaminasi kritis pada proses produksi. Penelitian-penelitian sebelumnya sebagian besar masih memisahkan kajian ekonomi kreatif dan industri halal, sehingga menyisakan celah penelitian (research gap) pada kurangnya kerangka kerja integratif. Berangkat dari kesenjangan tersebut, penelitian ini bertujuan untuk mengkonstruksi model kolaborasi strategis antar pemangku kepentingan guna mengatasi hambatan ekspor tersebut. Menggunakan metode studi kasus kualitatif eksploratif, data primer dikumpulkan melalui wawancara mendalam dengan elemen kunci Pentahelix—yakni pemerintah, akademisi, bisnis, komunitas, dan media. Hasil penelitian menunjukkan bahwa integrasi keunggulan komparatif (budaya) dengan keunggulan kompetitif (kepatuhan halal) melalui model Pentahelix mampu memicu penciptaan nilai bersama (value co-creation). Sinergi ini memberdayakan pemerintah sebagai katalisator regulasi, akademisi dalam inovasi material, bisnis sebagai agregator ekspor, komunitas sebagai pengawas etika, dan media untuk branding digital. Kolaborasi ini mendorong lahirnya konsep "Halal and Ethical Modest Fashion" yang secara efektif meningkatkan daya saing pasar global. Secara teoretis, penelitian ini berkontribusi pada literatur manajemen strategis dalam ekosistem halal. Secara praktis, penelitian ini berkontribusi dengan merekomendasikan pemerintah daerah untuk membentuk satuan tugas khusus guna mengintegrasikan sertifikasi halal ke dalam peta jalan ekspor ekonomi kreatif.]
The Impact of Digitalization on the Creative Economy Chain Management Strategy and the Halal Industry in the Sambal Ambruk MSME in Darmayasa Village, Pejawaran, Banjarnegara M. Fathrezza Imani; Muhammad Ghoitsun Nada; M. Rizky Andrean
Journal of Management, Finance, and Accounting Research Vol. 1 No. 2 (2026): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i2.991

Abstract

Product sales by MSMEs in Indonesia often encounter obstacles due to a lack of digital literacy in their management, including those faced by the Sambal Ambruk MSME. This study aims to help address the root causes of the implementation of digitalization and Sharia economic principles in the management of the Sambal Ambruk MSME using a qualitative descriptive method with a case study approach through observation, interviews, and documentation. Informants were selected based on their roles directly related to the business management process: Mr. Tumar (Head of Darmayasa Village), Ms. Haryanti (Member of the Darmayasa Village Youth Organization), Ms. Turiyah (Middleman and Farmer in Darmayasa Village), and Ms. Eni Khayatun (Activist and resident of Darmayasa Village). The study found that the Sambal Ambruk MSME, located in Darmayasa Village, Pejawaran District, Banjarnegara Regency, has implemented Sharia economic principles and digitalization within its premises. The implementation of this program offers numerous benefits, including: operational efficiency, increased market access and wider consumer reach, reduced promotional costs, increased profits, more attractive packaging, and the display of product identity and characteristics, thus distinguishing MSMEs from competitors. However, contributions from various parties are needed to develop the Creative Economy in Darmayasa Village, including the Village Government, Youth Organization members, middlemen, farmers, and villagers themselves, so that Sambal Ambruk can remain competitive and become a unique attraction amidst today's digital economy. [Penjualan produk pada UMKM di Indonesia kerap mengalami kendala dikarenakan kurangnya literasi akan Digitalisasi pada pengelolaannya, termasuk yang dihadapi oleh UMKM Sambal Ambruk. Penelitian ini bertujuan untuk membantu penyelesaian akar masalah akan implementasi Digitalisasi dan pronsip Ekonomi Syariah terhadap manajemen dan pengelolan UMKM Sambal Ambruk dengan metode deskriptif kualitatif dengan pendekatan Studi Kasus melalui observasi, wawancara dan dokumentasi. Informan ditentukan berdasarkan peran yang berhubungan langsung dengan proses pengelolaan usaha, yaitu Bapak Tumar (Kepala Desa Darmayasa), Ibu Haryanti (Anggota Karang Taruna Desa Darmayasa), Ibu Turiyah (Tengkulak dan Petani Desa Darmayasa), Ibu Eni Khayatun (Aktivis dan warga Desa Darmayasa). Hasil penelitian menyatakan bahwa UMKM Sambal Ambruk terletak di desa Darmayasa, Kecamatan Pejawaran, Kabupaten Banjarnegara, dan telah menerapkan prinsip ekonomi Syariah serta implementasi Digitalisasi dialamnya. Banyak sekali manfaat yang didapatkan dengan penerapan tersebut, diantaranya : Efisiensi kegiatan operasional, Peningkatan akes pasar dan konsumen yang lebih luas, Penekanan biaya promosi yang lebih rendah, Keuntungan semakin meningkat, Pengemasan semakin menarik serta Menampilkan identitas dan ciri khas produk sehingga membedakan produk UMKM dari pesaing. Namun perlu adanya kontribusi dari berbagai pihak akan pengembangan Ekonomi Kreatif yang ada di desa Darmayasa seperti peran dari Pemerintah Desa, Anggota Karang Taruna, Tengkulak dan para Petani serta warga desa sendiri agar Sambal Ambruk tetap eksis dan tidak kalah saing serta menjadi daya tarik tersendiri ditengah perkembangan ekonomi digital saat ini.]
The Role of Creative Economy Actors in Integrating Islamic Economic Values into Products and Design Yulada Syurfa; Syamsuddin Syamsuddin; Uthman Shehu Lawal
Journal of Management, Finance, and Accounting Research Vol. 1 No. 2 (2026): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i2.996

Abstract

The batik industry has experienced significant growth. However, there are still issues within the batik industry that require attention. The aims of this study is to examine how Islamic values can be integrated to enhance the creative economy through the batik industry, covering the production process, product design, as well as product distribution and marketing. In addition, this study includes an analysis of the potential of the batik industry in the global halal market. The method used in this research is a qualitative approach. The findings indicate that the integration of Islamic values has been implemented through the application of Islamic economic principles in the production process, including the use of halal raw materials, a fair wage system, and a commitment to environmental sustainability. Avoiding inappropriate motifs and not copying other people's work are two ways that Islamic economic values are put into practice in product design. Meanwhile, transparency and honesty demonstrate the implementation of Islamic economic values in product distribution and marketing. Indonesian batik has strong potential in the global halal fashion market due to rising global interest, a growing Muslim population, increased purchasing power, and supportive halal certification policies. [Industri batik telah mengalami pertumbuhan yang signifikan.  Namun, masih ada masalah dalam industri batik yang memerlukan perhatian. Tujuan penelitian ini yaitu untuk mengetahui bagaimana nilai-nilai Islam dapat diintegrasikan dalam rangka peningkatan ekonomi kreatif melalui industri batik mulai dari proses produksi, desain produk, hingga distribusi dan pemasaran produk. Selain itu, penelitian ini menambahkan analisis potensi industri batik dalam pasar halal global. Metode yang digunakan pada penelitian ini adalah metode kualitatif. Hasil penelitian menunjukkan bahwa integrasi nilai-nilai Islam telah dilakukan melalui implementasi nilai ekonomi islam dalam proses produksi yaitu penggunaan bahan baku yang halal, sistem upah yang adil, dan komitmen terhadap pelestarian lingkungan. Implementasi nilai ekonomi islam dalamdesain produk ditunjukkan dengan menghindari motif yang tidak pantas dan tidak menjiplak karya orang lain. Implementasi nilai ekonomi islam dalam distribusi dan pemasaran produk tercermin melalui transparansi dan kejujuran. Batik Indonesia memiliki potensi besar di pasar fashion halal global karena meningkatnya minat global, pertumbuhan populasi Muslim, daya beli yang meningkat, serta kebijakan sertifikasi halal yang mendukung]
From Local Heritage to Global Market: Reframing Digital Halal Branding through Storytelling in Batik Pesisir SMEs Pekalongan Alya Falasifah; Aditya Agung Nugraha
Journal of Management, Finance, and Accounting Research Vol. 1 No. 2 (2026): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i2.997

Abstract

In Indonesia, the halal creative industry has experienced significant growth; however, SMEs in this sector face unique challenges in adopting digital marketing, particularly for products rooted in cultural heritage with deep philosophical significance. This study aims to analyze the digital marketing strategies employed by Batik Pesisir Pekalongan SMEs in building their brands amidst the dominance of mass e-commerce. The phenomenon of rising Muslim consumer awareness regarding the halal status of creative products has not been matched by optimal digital branding efforts by the majority of halal SMEs. This study employs a qualitative approach using the case study method; data was collected through in-depth interviews with the owners and managers of Batik Pesisir Pekalongan, participatory observation of social media activities, and analysis of relevant documents. The research findings indicate that Batik Pesisir employs a selective, storytelling-based digital marketing strategy. Unlike other SMEs that rely on direct transactions via e-commerce, Batik Pesisir utilizes social media as a means to build brand awareness, convey the philosophy of batik, and foster an emotional connection with consumers. This study contributes to the development of digital marketing theory for heritage-based halal products and provides practical implications for halal creative SMEs in designing digital strategies tailored to the characteristics of their respective products. The research findings indicate that strengthening a halal brand does not solely depend on formal certification but is shaped through the consistent communication of Islamic values, trust, and transparency on social media. [Di Indonesia, industri kreatif halal telah mengalami pertumbuhan yang signifikan; namun, UMKM di sektor ini menghadapi tantangan unik dalam mengadopsi pemasaran digital, terutama untuk produk-produk yang berakar pada warisan budaya dengan makna filosofis yang mendalam. Penelitian ini bertujuan untuk menganalisis strategi pemasaran digital yang diterapkan oleh UMKM Batik Pesisir Pekalongan dalam membangun merek mereka di tengah dominasi e-commerce skala besar. Fenomena meningkatnya kesadaran konsumen Muslim mengenai status halal produk-produk kreatif belum diimbangi dengan upaya branding digital yang optimal oleh sebagian besar UMKM halal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus; data dikumpulkan melalui wawancara mendalam dengan pemilik dan manajer Batik Pesisir Pekalongan, observasi partisipatif terhadap aktivitas media sosial, serta analisis dokumen-dokumen yang relevan. Hasil penelitian menunjukkan bahwa Batik Pesisir menerapkan strategi pemasaran digital yang selektif dan berbasis narasi. Berbeda dengan UMKM lain yang mengandalkan transaksi langsung melalui e-commerce, Batik Pesisir memanfaatkan media sosial sebagai sarana untuk membangun kesadaran merek, menyampaikan filosofi batik, dan menumbuhkan ikatan emosional dengan konsumen. Studi ini berkontribusi pada pengembangan teori pemasaran digital untuk produk halal berbasis warisan budaya dan memberikan implikasi praktis bagi UMKM kreatif halal dalam merancang strategi digital yang disesuaikan dengan karakteristik produk masing-masing. Temuan penelitian menunjukkan bahwa penguatan merek halal tidak hanya bergantung pada sertifikasi formal, tetapi juga dibentuk melalui komunikasi yang konsisten mengenai nilai-nilai Islam, kepercayaan, dan transparansi di media sosial.]

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