Halal Ecosystem Micro Small and Medium Enterprises Through The Integration of Value Chain and Green Strategies

Rofik Efendi; Sri Anugrah Natalina Natalina; Fani Ma’sumatul Maghfiroh; Wiwik Kusumaning Asmoro

doi:10.30762/istithmar.v9i2.1272

Authors

Rofik Efendi FEBI IAIN Kediri
Sri Anugrah Natalina Natalina FEBI IAIN KEDIRI
Fani Ma’sumatul Maghfiroh IAIN KEDIRI
Wiwik Kusumaning Asmoro Politeknik Negeri Malang PSDKU Kediri

DOI:

https://doi.org/10.30762/istithmar.v9i2.1272

Keywords:

Halal Ecosystem, Halal Supply Chain, Green Accounting

Abstract

The halal lifestyle has become relevant for many people, not only for Muslims, but also for those who are not Muslims. The creation of the halal industrial area is a manifestation of the government’s seriousness in creating a halal-based and environmentally friendly business climate. The government facilitates the halal guarantee financing component, for example, there are subsidies and financial support for MSMEs in the halal product certification process. Infrastructure is prepared in the form of logistics and halal supply chains which are different in each sector. Infrastructure as a preparation for raw material logistics and the chain sector to support industrial strengthening, among others; food, pharmaceuticals, tourism, cosmetics and finance. Optimizing green halal products with the concept of halal supply chain in developing a halal ecosystem for MSMEs in Indonesia is by strengthening the four pillars of the halal industry. MSME actors already know the existence of the environmental cost account component as a form of implementing green accounting, but the problem is the truth or suitability and accuracy of the sacrifices made by the business unit with the characteristics of the definition of environmental costs.

References

Adham, M. (2020). Tingkat Kepedulian Dan Pengetahuan Umkm DalamMengimplementasikan Green Accounting Di Kota Samarinda. Prosiding Seminar Nasional Terapan Riset …, 6(2), 181–188.

Almunawwaroh, Medina. Green Accounting: Akuntansi dan Lingkungan. Bandung: Media SAINS Indonensia, 2022.

Ambali, A. R., & Bakar, A. N. (2013). Ḥalāl food and products in Malaysia: People’s awareness and policy implications. Intellectual Discourse, 21(1).

Arifin, Samsul. "Pengaruh halal green packaging, green halal product, halal green perceived value Terhadap green purchase intention." Jurnal Ilmiah Ekonomi Islam 8.2 (2022): 1411-1424.

Bayana, Misdal, and Riza Praditha. "Green Accounting pada UMKM Tahu Takalar (sebuah tinjuan fenomenologi)." Tangible Journal 8.1 (2023): 1-9.

Chairia, C., Ginting, J. V. B., Ramles, P., & Ginting, F. (2022). Implementasi green accounting (akuntansi lingkungan) di Indonesia. Studi Literatur. Financial: Jurnal Akuntansi, 8(1), 40-49.

Dewi, Santi Rahma. "Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu di Sidoarjo." (2016): 497-511.

Ghazali, Ihwan, et al. "Green product preferences concerning cultural influences: an empirical study in Indonesia." International Journal of Automation Technology 12.6 (2018): 842-852.

Gillani, Syeda Hameeda Batool, Farrukh Ijaz, and Muhammad Mahmood Shah Khan. 2016. “Role of Islamic Finance Institutions in Promotion of Pakistan Halal Food Industry.” Islamic Banking and Finance Review3(3(1)):29–49

Ginting, P. (2007). Sistem Pengelolaan Lingkungan Dan Limbah Industri. Cetakan Pertama. Bandung: Yrama Widya. Hal 37-200.

Gunawan, Michelle, Riri Asyahira, and Filson M. Sidjabat. "Environmental management system implementation in MSMEs: a literature review." Jurnal Serambi Engineering 5.2 (2020).

Hasanah, Nadia Nurul, and Titik Agus Setiyaningsih. "Environmental Accounting, Strategy, Sustainability Development Goals, and Process Innovation." KnE Social Sciences (2019): 676-685.

Indriastuti, Maya, and Mutamimah Mutamimah. "Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation." The Indonesian Journal of Accounting Research 26.2 (2023): 249-272.

Jahamani. Green Accounting in Developing Countries: The Case of U.A.E. and Jordan. Managerial Finance 29.8 (2003): 37-45

Junior, A. A., & Broday, E. E. (2019). Adopting PDCA to Loss Reduction: A Case Study in Food Industry in Southern Brazil. International Journal for Quality Research, Vol. 13 (2), 335-348.

Kurniawan & Azwir (2018). Penerapan Metode PDCA untuk Menurunkan Tingkat Kerusakan Mesin pada Proses Produksi Penyalutan. Jurnal Teknik Industri Vol. 3 (2): 104- 117

Lestari, Ayu Putri, Titin Agustin Nengsih, and Neneng Sudharyati. "Pengaruh Green Product Dan Label Halal Terhadap Minat Beli Produk Kecantikan Kedas Beauty Masyarakat Muslim Kota Jambi." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 1.3 (2023): 45-60.

Lestari, Kurnia Cahaya, dan Arni Muarifah Amri. Sistem Informasi Akuntansi (Beserta Contoh Penerapan Aplikasi Sia Sederhana Dalam UMKM). Yogyakarta: Deepublish, 2020.

Lindrianasari. Hubungan antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia. JAAI. Vol 11. No2. 2007.

Maghfiroh, Fani Ma’sumatul, et al. "The Concept of Collaboration of the Triple Bottom Line Method in Measuring the Implementation of Green Accounting and Corporate Social Responsibility (CSR) in the MSME Industry." Proceedings of Islamic Economics, Business, and Philanthropy 2.2 (2023): 252-272.

Mošnja, L., & Gržinić, J. (2019). Environmental Accounting In Function Of Sustainable Development Of Highly Touristic Region Of Istria. 650– 689.

Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2018). Managerial accounting is the cornerstone of business decision-making. Cengage Learning

Mubarok, F. K., & Imam, M. K. Halal Industry in Indonesia; Challenges and Opportunities. Journal of Digital Marketing and Halal Industry, 2.1 (2020) 55–64.

Natalina, Sri Anugrah, Arif Zunaidi, and Fani Ma’sumatul Maghfiroh. "Integration Of Halal Product Certification and Green Marketing as A Survival Strategy for Msme’s In Indonesia." International Collaboration Conference on Islamic Economics. Vol. 1. No. 01. 2023.

Pentiana, Destia. "Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung." Jurnal Ilmiah ESAI 13.1 (2019): 38-50.

Pujayanti, Difa Ameliora. 2020. “Industri Halal Sebagai Paradigma Bagi Sustainable Development Goals Di Era Revolusi Industri 4.0.” Youth & Islamic Economic Journal1(1):1–14

Purnomo, Rochmat Aldy. 2016. Analisis Statistik Ekonomi Dan Bisnis Dengan SPSS. Cv. Wade Group.

Rachman, M.A., & Syamsuddin. (2019). Halal industry in Indonesia: the role of Sharia financial institution in driving industrial and halal ecosystem. Al-Iqtishad, Journal of Islamic Economics, Vol. 11, No. 1, pp. 35-58

Raffles Ginting, S. E., et al. Kajian Isu Riset Akuntansi Terkini. Penerbit Lakeisha, 2023.

Sari, N. R., & Wahyuningtyas, E. T. W. E. T. (2020). Studi penerapan green accounting dan pengungkapan sustainability reporting terhadap profitabilitas. In National Conference for Ummah (NCU) 2020 1, (1).

Soesanto, Slamet. "Akuntansi Lingkungan Menuju Ekonomi Hijau Perspektif Relasi Natural Suistanibility Dengan Keberlanjutan Bisnis." Account: Jurnal Akuntansi, Keuangan dan Perbankan 9.1 (2022).

Subianto, P. (2018). Rantai Nilai Dan Perspektif Kesadaran Masyarakat Muslim Akan Makanan Halal. Conference on Islamic Management, Accounting, and Economics (CIMAE) Proceeding. Vol. 2,141-146.

Suhartanto, Dwi, et al. "Attitude formation towards green products evidence in Indonesia: integrating environment, culture, and religion." Asia Pacific Business Review 30.1 (2024): 94-114.

Yuwana, Siti Indah Purwaning, and Hikmatul Hasanah. "Literasi produk bersertifikasi halal dalam rangka meningkatkan penjualan pada UMKM." Jurnal Pengabdian Masyarakat Madani (JPMM) 1.2 (2021): 104-112.

Yuwanti, Destiyana, et al. "Green Product Quality, Green Brand Image, E-Wom Terhadap Green Customer Loyalty Trust Strategi Marketing." Jurnal Impresi Indonesia 2.9 (2023): 871-883.

Tjiptono, F., & Diana, A. (2003). Perbaikan Berkesinambungan. In F. Tjiptono, & A. Diana, Total Quality Management (TQM) – Edisi Revisi (pp. 277-279). Yogyakarta: CV Andi Offset (Penerbit Andi).

Zed, Mestika. Metode penelitian kepustakaan. Yayasan Pustaka Obor Indonesia, 2008.

https://www.thomsonreuters.com/en/press-releases/2020/february/thomson-reuters-reports-fourth-quarter-and-full-year-2019-results.html

https://www.bi.go.id/id/edukasi/Documents/EKOSISTEM%20HALAL%202020.pdf