The Association between Halal Assurance System and Risk of Product Material on Financial Performance

DOI

10.2991/aebmr.k.201222.023How to use a DOI?

Keywords

Halal, Assurance System, Financial Performance

Abstract

The purpose of this study is to see the association between Halal Assurance Systems (HAS) and risk of product material on a company’s financial performance. The focus of this research is on the level of HAS implementation and product risk categories which is audited by The Assessment Institute of Food, Drug, and Cosmetics - Indonesian Council of Ulama (LPPOM-MUI). The study uses data from listed manufacturing companies in Indonesia from 2014-2018 after the issuance of Law Number 33 of 2014 concerning Halal Product Assurance. This study shows that the products with low risk category of halal material traceability and HAS implementation have an influence on company earnings.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Herwindo Hadi Wibowo
AU  - Evony Silvino Violita
PY  - 2020
DA  - 2020/12/23
TI  - The Association between Halal Assurance System and Risk of Product Material on Financial Performance
BT  - Proceedings of the International Conference on Business and Management Research (ICBMR 2020)
PB  - Atlantis Press
SP  - 157
EP  - 162
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201222.023
DO  - 10.2991/aebmr.k.201222.023
ID  - Wibowo2020
ER  -