Perbandingan Profitabilitas UMKM Pengolahan Hasil Perikanan yang Telah Mendapatkan Sertifikasi Halal dan Belum
Abstract
The study aims to compare the profitability analysis between MSMEs of processed fishery products that have Halal certification and MSMEs that do not have Halal certification. Data collection was carried out by conducting a study of 12 MSMEs of fishery product processing determined purposively through research instruments in the form of questionnaires, interviews, and documentation of sources. The data collected was a general description of the company and its components in the financial statements. Components in the financial statements include the balance sheet and the company's profit and loss statement. MSMEs of fishery product processing that already have halal certification have a greater net profit margin and gross profit margin than those that have not been certified. The efficiency of MSMEs of fishery product processing that have halal certification in generating net profit from total revenue is better than that of MSMEs of fishery product processing that have not been halal certified.
References
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Zulkfli, N., Abdullah, N., & Mat, I. Z. (2023). The moderating effect of halal certification on the purchase intention of halal bakery products in Petaling district, Selangor, Malaysia. Food Research, 7(4), 137–145. https://doi.org/10.26656/fr.2017.7(4).865
Bustani, B., Kurniaty, K., & Widyanti, R. (2021). The Effect of Earning Per Share, Price to Book Value, Dividend Payout Ratio, and Net Profit Margin on the Stock Price in Indonesia Stock Exchange. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(1), 1. https://doi.org/10.30588/jmp.v11i1.810
Charity, M. L. (2017). Jaminan produk halal di Indonesia. Jurnal Legislasi Indonesia, 14(1), 99–108.
Ery Yanto, Irene Christy, & Pandu Adi Cakranegara. (2021). The Influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio Toward Stock Price. International Journal of Science, Technology & Management, 2(1), 300–312. https://doi.org/10.46729/ijstm.v2i1.155
Maghfira, N. P., Aini, N., Arsil, P., & Arsyistawa, H. S. (2024). Quality assurance systems in the development of fishery product processing MSME. Jurnal Teknolodi Dan Industri Pangan UNISRI, 9(2), 154–167.
Salahudin, A., Ramli, M. A., Zulkepli, M. I. S., & Razak, M. I. A. (2018). Issues in Halal Meat Product and Authentication Technology from Islamic Perspectives. International Journal of Academic Research in Business and Social Sciences, 7(12), 1305–1315. https://doi.org/10.6007/ijarbss/v7-i12/3768
Septiani, D., & Ridlwan, A. A. (2020). The Effects of Halal Certification and Halal Awareness on Purchase Intention of Halal Food Products in Indonesia. Indonesian Journal of Halal Research, 2(2), 55–60. https://doi.org/10.15575/ijhar.v2i2.6657
Setyaningsih, E. D., & Marwansyah, S. (2019). The Effect of Halal Certification and Halal Awareness through Interest in Decisions on Buying Halal Food Products. Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking, 3(1), 65. https://doi.org/10.35448/jiec.v3i1.5515
Silva-Villacorta, D., Lopez-Villalobos, N., Blair, H. T., Hickson, R. E., & MacGibbon, A. K. (2017). Production and profitability of dairy farms producing milk with different concentrations of unsaturated fatty acids: a simulation study. New Zealand Journal of Agricultural Research, 60(1), 32–44. https://doi.org/10.1080/00288233.2016.1238396
Sompolgrunk, A., Banihashemi, S., & Mohandes, S. R. (2023). Building information modelling (BIM) and the return on investment: a systematic analysis. Construction Innovation, 23(1), 129–154. https://doi.org/10.1108/CI-06-2021-0119
Sumarno, T., Agustini, T. W., & Bambang, A. N. (2020). Strategi pengembangan mutu ikan asin jambal roti (ikan manyung) di Karangsong Kabupaten Indramayu. Jurnal Pengolahan Hasil Perikanan Indonesia, 23(2), 196–205. https://doi.org/10.17844/jphpi.v23i2.32040
Supriyadi, T. (2021). Effect of Return on Assets (Roa), Return on Equity (Roe), and Net Profit Margin (Npm) on the Company’S Value in Manufacturing Companies Listed on the Exchange Indonesia Securities Year 2016-2019. International Journal of Economics, Business and Management Research, 5(04), 219–228.
Vizano, N. A., Khamaludin, K., & Fahlevi, M. (2021). The Effect of Halal Awareness on Purchase Intention of Halal Food: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(4), 441–453. https://doi.org/10.13106/jafeb.2021.vol8.no4.0441
Wicaksari, E. A., Abiprayu, K. B., & Wijaya, A. P. (2024). Maximizing Profit Growth : How Net Profit Margin And Return On Assets Interact With Firm Size. Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(4), 4143–4154.
Zulkfli, N., Abdullah, N., & Mat, I. Z. (2023). The moderating effect of halal certification on the purchase intention of halal bakery products in Petaling district, Selangor, Malaysia. Food Research, 7(4), 137–145. https://doi.org/10.26656/fr.2017.7(4).865
Published
2025-04-18
How to Cite
MAGHFIRAH, Nadya Permata; AINI, Nur; ARSIL, Poppy.
Perbandingan Profitabilitas UMKM Pengolahan Hasil Perikanan yang Telah Mendapatkan Sertifikasi Halal dan Belum.
Hakikat: Journal of Halal Studies, [S.l.], v. 1, n. 1, p. 32-40, apr. 2025.
Available at: <https://jos.unsoed.ac.id/index.php/jhs/article/view/15002>. Date accessed: 15 may 2025.
doi: https://doi.org/10.20884/1.hakikat.2025.1.1.15002.
Section
Articles
