Digital-Halal Economy in Marketing Finance as The Embodiment of Spiritual Responsibility Strategic Behavioral Accounting
DOI:
https://doi.org/10.22219/jrak.v15i3.39089Keywords:
Digital-Halal, Marketing Finance, Spiritual Responsibility, Strategic Behavioral AccountingAbstract
Purpose: This study aims to examine the role of the artificial intelligence-based application digital-halal as a catalyst in financial management. The application represents a form of spiritual corporate responsibility, emphasizing the delivery of added value to consumers. This consumer value reflects the implementation of strategic behavioral accounting principles rooted in digital-halal practices, particularly within the marketing finance context of food and beverage products in Indonesia.
Methodology/approach: A quantitative causality design was employed to analyze the relationship between digital-halal marketing finance practices and spiritual responsibility. The study operationalized specific criteria for the utilization of the digital-halal economy as a measurable construct in corporate financial strategies. Data were collected from 25 food and beverage companies listed on the Indonesian Stock Exchange.
Findings: The study reveals a two-way causal relationship between the digital-halal economy and spiritual responsibility among food and beverage companies listed on the Indonesia Stock Exchange. This reflects the application of strategic behavioral accounting in marketing finance, where digital-halal practices embody consumer-driven values and reinforce spiritual responsibility as a foundation for core advantage.
Practical implications: Integrating digital-halal aspects into product marketing reflects strategic behavioral accounting that enhances consumer value. These aspects highlight the benefits of food and beverage products while reinforcing spiritual responsibility as a basis for achieving core advantage.
Originality/value: This study offers originality by framing product marketing as a core value within strategic behavioral accounting, guided by digital-halal principles as a form of spiritual responsibility. This connection enhances consumer value and strengthens the link between accounting and marketing in achieving core advantage.
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