SARININGSIH, CICIH (2025) PENGARUH SERTIFIKASI HALAL TERHADAP BALANCE SCORECARD (UMKM Sektor Makanan dan Minuman di Kota Serang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the influence of halal certification on the perspective in the balanced scorecard, which includes financial and non-financial performance in MSMEs in the food and beverage sector in Serang City. Nonfinancial performance in this study includes consumer satisfaction, internal processes, and organizational learning and growth. Halal certification is seen as a business strategy that not only meets regulations and religious values, but also has the potential to increase business competitiveness. This study uses a quantitative approach by distributing questionnaires to 38 halal-certified MSME owners or managers selected through the purposive sampling method. Data analysis was carried out using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS) with the help of SmartPLS 4.0 software. The results of the study show that halal certification is not significant to financial performance. In addition, halal certification is positive and significant for all dimensions of non-financial performance, namely consumer satisfaction, internal processes, and learning and organizational growth. However, of the three variables, only internal processes have been shown to significantly mediate the relationship between halal certification and financial performance. These findings confirm the importance of optimizing internal processes as a connecting factor between halal certification and improving the financial performance of MSMEs. This research provides strategic implications for MSME actors, regulators, and policymakers in strengthening the competitiveness of the halal industry in a sustainable manner.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh sertifikasi halal terhadap perspektif dalam balanced scorecard, yang mencakup kinerja keuangan dan non-keuangan pada UMKM sektor makanan dan minuman di Kota Serang. Kinerja non-keuangan dalam penelitian ini meliputi kepuasan konsumen, proses internal, serta pembelajaran dan pertumbuhan organisasi. Sertifikasi halal dipandang sebagai strategi bisnis yang tidak hanya memenuhi regulasi dan nilai religius, tetapi juga berpotensi meningkatkan daya saing usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 38 pemilik atau pengelola UMKM bersertifikasi halal yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan metode Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 4.0. Hasil penelitian menunjukkan bahwa sertifikasi halal tidak signifikan terhadap kinerja keuangan. Selain itu, sertifikasi halal positif dan signifikan terhadap seluruh dimensi kinerja non-keuangan, yaitu kepuasan konsumen, proses internal, serta pembelajaran dan pertumbuhan organisasi. Namun, dari ketiga variabel tersebut, hanya proses internal yang terbukti memediasi secara signifikan hubungan antara sertifikasi halal dan kinerja keuangan. Temuan ini menegaskan pentingnya optimalisasi proses internal sebagai faktor penghubung antara sertifikasi halal dan peningkatan kinerja keuangan UMKM. Penelitian ini memberikan implikasi strategis bagi pelaku UMKM, regulator, dan pembuat kebijakan dalam memperkuat daya saing industri halal secara berkelanjutan. | |||||||||
| Uncontrolled Keywords: | Halal Certification, Balanced Scorecard, Financial Performance, Consumer Satisfaction, Internal Processes, Learning and Growth, MSMEs. Sertifikasi Halal, Balanced Scorecard, Kinerja Keuangan, Kepuasan Konsumen, Proses Internal, Pembelajaran dan Pertumbuhan, UMKM. | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Cicih Sariningsih | |||||||||
| Date Deposited: | 19 Aug 2025 06:55 | |||||||||
| Last Modified: | 19 Aug 2025 06:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52138 |
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