Impact of internal factors on halal food business performance: the mediating effects of halal critical point

Purpose This study aims to investigate the correlation between internal factors such as halal executive competencies and commitment, management commitment, training and development, technology capabilities, cooperation and coordination, customer and supplier support and the performance of halal food businesses, focusing on financial and operational aspects. This study also examines the mediating effect of halal critical points (HCP) on internal factors and halal food business performance. Design/methodology/approach This study analyses 156 survey responses from halal audit management stakeholders, such as halal executives, food firm management and Department of Islamic Development Malaysia (JAKIM) auditors, using Smart partial least squares. Findings According to this study, the operational and financial performance of halal food businesses is significantly improved by internal factors such as halal executive competencies and technological capabilities, rather than aspects of customer and supplier support. In addition, the study found no evidence to suggest that HCP played a role in mediating the relationship between internal factors and halal food business performance. Originality/value This study reveals the links between internal factors and halal food business performance, which would help organizations improve operational efficiency and financial performance via halal food management systems.

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Publication Details

Journal
Journal of Islamic accounting and business research
Published
2026-01-02
DOI
https://doi.org/10.1108/jiabr-04-2024-0140
Primary Topic
Halal products and consumer behavior
Type
article
Field-Weighted Citation Impact
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article

Impact of internal factors on halal food business performance: the mediating effects of halal critical point

Yazkhiruni Yahya, Ibrahim Mohd-Sabrun, Zalina Zakaria, Noor Adwa Sulaiman
Journal of Islamic accounting and business research
Halal products and consumer behavior
article

Impact of internal factors on halal food business performance: the mediating effects of halal critical point

Yazkhiruni Yahya, Ibrahim Mohd-Sabrun, Zalina Zakaria, Noor Adwa Sulaiman
article en

Abstract

Purpose This study aims to investigate the correlation between internal factors such as halal executive competencies and commitment, management commitment, training and development, technology capabilities, cooperation and coordination, customer and supplier support and the performance of halal food businesses, focusing on financial and operational aspects. This study also examines the mediating effect of halal critical points (HCP) on internal factors and halal food business performance. Design/methodology/approach This study analyses 156 survey responses from halal audit management stakeholders, such as halal executives, food firm management and Department of Islamic Development Malaysia (JAKIM) auditors, using Smart partial least squares. Findings According to this study, the operational and financial performance of halal food businesses is significantly improved by internal factors such as halal executive competencies and technological capabilities, rather than aspects of customer and supplier support. In addition, the study found no evidence to suggest that HCP played a role in mediating the relationship between internal factors and halal food business performance. Originality/value This study reveals the links between internal factors and halal food business performance, which would help organizations improve operational efficiency and financial performance via halal food management systems.

Journal of Islamic accounting and business research
University of Malaya (MY), Universiti Malaysia Sarawak (MY)
Openalex Percentile: Top 99%
Halal products and consumer behavior
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Impact of internal factors on halal food business performance: the mediating effects of halal critical point — Yazkhiruni Yahya, Ibrahim Mohd-Sabrun, et al. · Journal of Islamic accounting and business research (2026) | TGRS Research Map | TGRS