Evaluation of halal assurance system (HAS) implementation on bakery products processing in small and medium enterprises (case study in X Bakery Batu, East Java)

: Halal food refers to food and beverages that are strictly prepared as per the rules emphasised by Islamic dietary law. According to the law, alcohol, blood, pork, animals that died before slaughtering, and animals that were not killed in the name of Allah are considered haram or not allowed to be eaten. In addition, halal food is packaged and stored in utensils that have been cleaned in accordance with prescribed guidelines. This study aims to investigate the importance of halal compliance and export readiness in the small and medium-sized enterprise (SME) halal food industry and its impact on business performance in the East Coast region of Malaysia. In addition, this study also tested the relationship between Halalan Toyyiban Awareness and Halal Assurance System (HAS) Practices. There are four research constructs included in this study, including halal and toyyiban awareness, HAS practice, export readiness, and business performance. The questionnaires were distributed to the SME food companies, of which 205 can be used for organisation-level analysis. The research design method used in this study is quantitative, and the main data collection method is a questionnaire survey. A simple random sampling method was used to select the sample. The data was analysed by the Statistical Package for Social Science (SPSS) version 26.0 for descriptive, reliability, correlation, and multiple linear regression analysis. The results showed a significant correlation between Halalan Toyyiban Awareness and HAS Practices. There are also noteworthy relationships between HAS Practices, export readiness, and business performance. Export readiness partially mediates the relationship between HAS Practice and business performance. In general, this shows the importance of HAS Practicess and export readiness in boosting SMEs’ business performance. It may persuade government agencies to provide more incentives or programmes in both aspects (HAS Practicess and export readiness) to assist SMEs in the halal food industry.

Smoked fish is a fishery product that is widely produced by the community. Fishery products require halal certification. Implementing a halal assurance system can start by identifying critical points. Small and medium industries widely produce smoked fish. There are still not many SMEs that carry out halal certification. The aim is to design the implementation of a halal assurance system for fish-smoking SMEs in the Bangkalan district. The halal assurance system (HAS) preparation refers to the five halal pillars listed in HAS 23000. Based on the study results, the criteria for halal commitment and responsibility and monitoring and evaluation are not by the halal assurance system. The criteria for ingredients, halal product processes, and products as a whole are by the HAS. Recommendations given to SMEs are creating and socializing halal policies, forming a halal management team, conducting regular training involving all workers, creating a material matrix and compiling halal product documents, writing procedures for critical activities, creating traceability procedures that can trace the materials and facilities used, creating procedures for handling products that are not by the halal assurance system, name the product following the product criteria, and creating procedures for conducting internal meetings for halal assurance evaluation.

This study aimed to assist Micro, Small, and Medium Enterprises (MSMEs), specifically Dakara Coffee in meeting the requirements of the Halal Assurance System (HAS) 23000. Primary and secondary identification methods were used to implement the HAS Manual in this analysis. The HAS Manual which was designed for the specific conditions of Dakara Coffee comprised 11 criteria. The results showed that several identified food and beverage ingredients did not meet the HAS 23000 criteria and lacked supporting documents. Furthermore, several improvements were recommended such as replacing materials that did not comply with HAS 23000 and completing documentation for food and beverage ingredients. By using the Analytical Hierarchy Process (AHP) method, the primary priority for the business development of Dakara Coffee was identified as location, followed by other aspects including halal management, branding strategy, product innovation, and organizational management.

Halal is currently becoming an important factor when consuming products, especially food products. For food manufacturers, being halal-certified will improve their operational and financial performance. Unfortunately, not every food manufacturers, especially food manufacturing Small Medium Enterprises (SMEs), are ready to apply the halal standard as stated in Halal Assurance System (HAS) document 23000. Therefore, it is required to design an easy-to-use but comprehensive self-assessment model to evaluate the readiness of SMEs in fulfilling HAS 23000. This paper aims to develop a measurement model of halal practice readiness of food manufacturing SMEs. The measurement model was designed based on 11 criteria of HAS 23000. The 11 criteria are grouped into four dimensions, namely technology, human resource, information, and organization. The proposed readiness assessment model covers two aspects, (i) performance, which is obtained from the halal readiness assessment, and (ii) importance of each halal dimensions which is obtained from expert judgment. The performance and importance value then analyzed using Importance-Performance Analysis (IPA). To describe the applicability of the model, the model was then applied to empirically assess the food manufacturing SMEs readiness through a case study. The result showed that the SME is not ready to implement the halal standard. The output from IPA suggests that firstly the SME must concentrate on the dimension of human resource. This measurement instrument can be used by food manufacturing SMEs as a self-assessment tool prior to and during halal practice implementation. Based on the self-assessment, the SME managers can evaluate their strength and weaknesses regarding HAS 23000 implementation in their organization.

Influence of perceived benefits and traceability system on the readiness for Halal Assurance System implementation among food manufacturers

MSMEs (Micro, Small and Medium Enterprises) are the foundation of the Indonesian economy. Indonesia is unique in its economic system, namely an economic system that is based on economic democracy or people's economy. It can be interpreted that the Indonesian economic system has unique characteristics that differentiate it from the economic systems of other countries. MSMEs have a very important role in the economy in Banda Aceh City and MSMEs also absorb a lot of labor. The city of Banda Aceh also still has homework (homework), namely to reduce the poverty rate, the existence of MSMEs can be one solution in alleviating unemployment and poverty in the city of Banda Aceh. One of the MSME locations that is currently developing is in Gampong Lampulo, Kuta Alam District, Banda Aceh City, where local residents are starting to develop MSME businesses such as wooden fish processing businesses (Keumamah), spice processing, food processing, and several other businesses. As we all know, the existence of Gampong Lampulo, which is located on the coast, is a place where fishing boats dock and is also a place for fish auctions, so that fresh fish as a basic ingredient for public affairs is always available. Bookkeeping of financial transactions is one of the important tasks in carrying out or recording business transactions. This bookkeeping is often rarely carried out by Micro, Small and Medium Enterprises (MSMEs) because of limited information in the field of accounting and Micro, Small and Medium Enterprises (MSMEs) focus only on how to do marketing. The MUI Halal Certificate is a written fatwa from the Indonesian Ulema Council which states that a product is halal in accordance with Islamic law. Keywords: Simple Bookkeeping, Halal Certification, MSMEs

Research aims: The purpose of this study was to determine the credit distribution level used as working capital assistance for Micro, Small, and Medium Enterprises (MSMEs) during the COVID-19 pandemic.Design/Methodology/Approach: This study used a sample of 8 cities/regencies in East Java. Meanwhile, the Micro, Small, and Medium Enterprises (MSMEs) credit recipients were the population of the sample areas. This research's analysis model was panel data regression (generalized least square) by considering the emergence of heteroscedasticity in cross-section data between regional objects. The control variables outside the COVID-19 were the BI rate, third-party funds (TPF), and inflation.Research findings: This study’s results showed that the COVID-19 pandemic had a significant negative impact only on medium-sized business loans, while micro and small business loans are more resilient. Besides, Micro, Small, and Medium Enterprises (MSMEs) credit was significantly positively influenced by TPF; inflation did not affect credit; the BI rate only negatively affected medium-sized business credit.Theoretical contribution/Originality: Studies on Micro, Small, and Medium Enterprises (MSMEs) credit-related to economic phenomena and monetary policy have been widely carried out. However, the catastrophic virus that causes long-term economic uncertainty and impacts banks and Micro, Small, and Medium Enterprises (MSMEs) still requires in-depth study. Also, this study employed the GLS model that considers heteroscedasticity, which is still rarely used in previous studies.Practitioner/Policy implication: This research can be essential information for the Indonesian Financial Services Authority (Otoritas Jasa Keuangan or OJK) and Bank Indonesia (BI) in policymaking, both regulatory aspects and bank liquidity provision, in stimulating Micro, Small, and Medium Enterprises (MSMEs) credit, especially in the COVID-19 pandemic era.Research limitation/implication: The impact of COVID-19 on Micro, Small, and Medium Enterprises (MSMEs) loans is still classified based on micro, small and medium. It is still not grouped based on the Micro, Small, and Medium Enterprises (MSMEs) business sector in various cities and regencies in East Java. The analysis has not been clustered based on the spatial concentration of the Micro, Small, and Medium Enterprises (MSMEs) recipient areas.

This study examines the financial management of Micro Small and Medium Enterprises (MSMEs) in Indonesia and Malaysia which are the drivers of the economy in both countries, but this sector has not been able to become an independent sector and become the foundation of the national economy in both countries. The problem is that financial management in Micro Small and Medium Enterprises (MSMEs) ignores the importance of financial management standards, the problem is that poor financial management makes Micro Small and Medium Enterprises (MSMEs) insignificant in advancing the economy. The method used is descriptive qualitative with a case study approach. Data were obtained from MSME actors by distributing questionnaires and interviews. The results of this study indicate that MSME financial management in Indonesia is not as good as Micro Small and Medium Enterprises (MSMEs) in Malaysia, meaning that Malaysia has better MSME management, this can be seen from various research indicators, namely: planning indicators, budget use, recording, reporting and controlling. Micro Small and Medium Enterprises (MSMEs) in Indonesia and Malaysia when compared to Indonesian Micro Small and Medium Enterprises (MSMEs) do not have good planning, have not carried out standard records, standardized reporting, are not concerned with standard financial statements, balance sheets, profit and loss, cash flow, do not have or install systems in their business units, such as control of systems and procedures, billing records of sales notes, it is very clear that Micro Small and Medium Enterprises (MSMEs) in Indonesia have not done so. Meanwhile, from the other side, when compared to Indonesian MSME respondents, the level is very small, more so for micro cart businesses, small shops that are not in the form of their own buildings, the context is very small. In Malaysia, micro, small and medium enterprises are not comparable to the conditions in Indonesia, while in Malaysia, the Micro Small and Medium Enterprises (MSMEs) already have a more appropriate place. Thus, it is easier for Micro Small and Medium Enterprises (MSMEs) in Malaysia to get banking support, while Micro Small and Medium Enterprises (MSMEs) in Indonesia are still difficult to upgrade and are still difficult to enter the bank compared to Malaysia.

Indonesian law obliges that all marketed, distributed, and trade products in the territory of Indonesia should have comply halal requiremnets. Small and Medium Enterprise (SME) DIA produces instant herbal drink products with the largest consumer is being Muslim. In accordance with the law, thatall products are required to halal certified and have a halal logo on the label, the SME DIA also prepares for halal certification. To certify halal, a halal assurance system must be implemented. Development of halal assurance system is required for small and medium industries in order to halal certification. Development of the halal assurance system is based on the HAS 23000 guide from LPPOM MUI. In fulfillment of HAS 23000, SME DIA has implemented 11 clausuls that are halal policy, halal management team, materials, products, production facilities, training and education, written standardoperating procedures, traceability, uncomplied halal product handling, internal audit, and management review. HCCCP analysis shows that no halal critical points in producing instant herbal drinks at SME DIA.

This study aims to determine the Determinants of the Performance of Small and Medium Enterprises (SMEs) in Barru Regency. The method used in this study is a quantitative approach and the type of research conducted is survey research. The population used is Small and Medium Enterprises in the manufacturing industry sector in Barru Regency, which is 1672 business units. The number of samples is 94 small and medium enterprises. The data sources used are primary data and secondary data. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that the aspects of finance, environment, marketing, human resources, entrepreneurial ability and economic aspects have a positive and significant effect on the performance of small and medium enterprises in Barru Regency. The greater the equity, loan capital, the level of profits and capital accumulation, the greater the performance of small and medium enterprises. The better the technology and quality control, the availability of business places, government policies, seasons and infrastructure, the better the performance of small and medium enterprises. The more market demand, the better competing pricing, promotion, distribution channels and marketing areas, the better the performance of small and medium enterprises. The better the level of formal education, leadership, experience in business and the amount of motivation and skills in the performance of small and medium enterprises. The greater the desire for achievement, personal responsibility, management ability and innovation ability, the better the performance of small and medium enterprises. the higher the level of income of the community, the availability of jobs, a business climate and good investment and the better the economic growth, the better the performance of small and medium enterprises.

Pandemi covid-19 yang terjadi saat ini telah memberikan dampak terhadap berbagai sektor. Pada tataran ekonomi global, pandemi covid-19 memberikan dampak yang sangat signifikan pada perekonomian domestik dimana kondisi tersebut telah terlihat dalam pertumbuhan ekonomi Jawa Timur yang tumbuh sebesar 3,04 persen pada triwulan I jauh dari rata-rata pada periode yang sama yang berada di angka 5 persen. Kondisi tersebut juga dialami oleh usaha mikro, kecil, dan menengah (UMKM) di Jawa Timur. Melambatnya pertumbuhan ekonomi di Jawa Timur akibat covid-19 ini sangat berdampak bagi UMKM dimana pada tahun 2016 hingga 2018 UMKM telah berkontribusi lebih dari 50 persen terhadap perekonomian Jawa Timur. Oleh karena itu, diperlukan penelitian terhadap dampak covid-19 bagi UMKM di Jawa Timur sehingga dapat diambil langkah kebijakan dalam menentukan rekomendasi program pemberdayaan di masa pandemi. Metode pengambilan data dilakukan menggunakan survei secara online kepada pelaku UMKM di Jawa Timur di berbagai sektor secara nonprobabilitas sampling. Dari hasil survei didapatkan 31.183 data dimana terdapat 4 (empat) sektor utama yang terdampak yaitu industri pengolahan, penyediaan akomodasi dan makan minum, perdagangan, serta pertanian, kehutanan, dan perikanan. Selanjutnya dilakukan identifikasi permasalahan terhadap UMKM terdampak, dimana 48 persen mengalami permasalahan pada penjualan. Hal ini dikarenakan terdapat beberapa kebijakan yang diambil Pemerintah yaitu Pembatasan Sosial Skala Besar (PSBB), Work From Home (WFH), dan School From Home (SFH) sehingga menyebabkan perubahan pada mobilitas masyarakat yang ditunjukkan oleh indeks mobilitas masyarakat yang mengalami penurunan. Oleh karena itu, rekomendasi yang dapat diberikan adalah adanya pendampingan pemasaran online bagi UMKM serta kemudahan akses pembiayaan.

Orientation: This study explored the composite business success index (CBSI), a novel framework designed to enhance small and medium enterprise (SME) competitiveness in South Africa by integrating financial and cultural metrics. Research purpose: The aim was to introduce CBSI as a tool for assessing small and medium enterprise performance, combining financial indicators like the cash conversion cycle (CCC) and Altman Z-score with cultural metrics such as the Configurational Accuracy Score for a more holistic evaluation. Motivation for the study: Small and medium enterprises in South Africa face significant challenges, including financial instability and misalignment of organisational culture. Existing performance models often fail to address these non-financial factors, which CBSI integrates into one evaluative tool to improve both financial health and cultural alignment. Research design, approach and method: A pragmatist research approach integrated quantitative and qualitative methodologies, including financial data from small and medium enterprise statements, semi-structured interviews with small and medium enterprise owners and experts and questionnaires to collect cultural data for insight into the role of culture in small and medium enterprise success. Main findings: Composite Business Success Index proved effective in predicting small and medium enterprise performance. Higher CBSI scores (> 0.65) were associated with successful small and medium enterprises, while lower scores (< 0.50) indicated areas for improvement, highlighting the link between financial stability and organisational alignment. Practical/managerial implications: The CBSI offers small and medium enterprise leaders actionable insights for enhancing financial performance and organisational culture, boosting competitiveness and long-term sustainability. Contribution/value-add: By integrating both financial and cultural metrics into a single framework, the CBSI provides a novel tool for assessing and developing small and medium enterprise performance for the small and medium enterprise managers.

A good food is a food which is good at quality, safe and halal. A system is needed to ensure that quality, the safety, and its halal labeled. In Indonesia, quality assurance system, safety assurance system, and halal assurance system have not been integrated into one system. A food assurance certification in the form of GMP certificate, HACCP certificate, and also Halal certificate is carried out individually by the authorized institution (certification body, LPPOM MUI and BPOM). An individual certification costs a separate fee. This insignificant cost is certainly burdensome for small and medium enterprises (SMEs) which have a limited fund. This will certainly hamper the development of Food SMEs to compete in national or international market. The aim of this study was to produce recommedation for an integrated food quality, safety and halal assurance system. The research method applied was review of the requirements contained in ISO 9001, ISO 22000 and HAS 23000. The quality assurance system refers to ISO 9001 and GMP, the safety assurance system refers to ISO 22000 and HACCP and the halal assurance system refers to HAS 23000. The integrated system is expected to reduce cost of food assurance certification, especially for Food SMEs.

Marketing strategy holds a very important control in the success of product acceptance in the community, but many Small and Medium Enterprise (SME) ignore this. Labels and packaging are one of the keys for Small and Medium Enterprise (SME) to further increase the selling value of their products. Empowerment activities to improve the quality of Small and Medium Enterprise (SME) are carried out through assistance in making labels on packaged products. The object of this activity is Small and Medium Enterprise (SME) actors in Besuk Village, Bantaran District, and Probolinggo Regency. One of the Small and Medium Enterprise (SME) products in this village is banana chips, cassava chips, elephant ears, and lard. The problem with these Small and Medium Enterprise (SME) is the low quality of label and packaging designs for their products, as well as the lack of supporting facilities and infrastructure for designing product packaging labels. So that the products of Small and Medium Enterprise (SME) partners are less attractive than similar competitor products. The Small and Medium Enterprise (SME) products in Besuk Village it self also do not have a broad market share, so they are constrained in increasing the number of products that will be produced. Implementation methods used include: 1) pre-activity; 2) core activities; 3) activity evaluation. Where the problem solving of the Small and Medium Enterprise (SME) constraints above is in the form of assisting in making labels on packaged products so that they can meet the existing label requirements and also look more attractive. The results of the activity are in the form of training on the manufacture of product packaging labels as well as the manufacture of ready to use designs for these Small and Medium Enterprise (SME).

Small and medium enterprises (SMEs) form an integral part of Indian economy. In India, small and medium enterprises contribute about 45 percent of the gross turnover in the manufacturing sector and 40 percent of total exports. They are source of employment to large number of people and contribute significantly to growth and GDP of an economy. Small and medium enterprises in India are adopting innovative practices and technologies to sustain competitive environment. There are many small and medium enterprises in India that are innovating and using knowledge as a source of success. But these small-scale enterprises however lose out to the big enterprises in terms of financial sustainability, range of products, marketing clout, brand and bargaining power. These barriers often act as road block for success of small and medium enterprises in India. But, it is observed that there are number of small and medium enterprises that find ways in overcoming these barriers and become innovative in the process. The present study focuses on identifying barriers that affect innovative behavior of small and medium enterprises in India. To be more specific, following research issues have been examined: understand the different barriers faced by small and medium enterprises in their innovative behavior and how small and medium enterprises overcome them? The study is an attempt to seek answer to these questions. Extensive literature review includes the concept of innovation, innovation process and barriers faced by SMEs. Different government, private associations are approached for data collection. The study is conducted on four sectors: Automotive Component, Textile (Garment manufacturing), Pharmaceutical and Information Technology. The result shows that most of the enterprises face barriers in innovating such as shortage of technical know-how, shortage of skilled manpower and high cost of innovation.