Agus Gunawan, Mas Findi Mulya Saputra, Fadjar Muliawan, Arrum Fathia Sari, Suhendar Suhendar
This study aims to examine 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). This inquiry is motivated by the rapid growth of the halal industry and the important role of MSMEs as drivers of community economic development, which need to be supported by compliance with halal principles, sound financial governance, and an Islamic-oriented brand identity strategy. The financial performance of halal MSMEs depends not only on their 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. This study employed a quantitative approach using a survey method, with questionnaires distributed to 67 halal MSME owners and operators. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software to examine the relationships among the constructs and assess the validity and reliability of the measurement model. The findings indicate that halal certification has a positive effect on the financial performance of halal MSMEs. Furthermore, Sharia accounting record-keeping and Islamic branding were also found to have positive effects on the financial performance of halal MSMEs.