The Role of CSR as a Moderating Variable in Optimizing The Performance of The Halal Cosmetics Industry

Authors

  • Warno Warno Universitas Islam Negeri Walisongo

DOI:

https://doi.org/10.32497/keunis.v14i2.7364

Keywords:

Corporate Social Responsibility, Digital Payments, Halal Industry, Internal Control, Management

Abstract

This quantitative study examines the effects of management, internal control systems (ICS), and QRIS-based digital payments on the performance of MSMEs operating in the Indonesian halal cosmetics industry, involving Corporate Social Responsibility (CSR) as a moderating variable. Data were collected using the survey technique from 300 halal cosmetics MSMEs across various regions in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that management has a significant positive effect on MSME performance, ICS has no direct effect on MSME performance, while QRIS adoption has a significant negative effect on MSME performance. CSR significantly strengthens the relationship between ICS and MSME performance, but it does not moderate the effects of management or QRIS on MSME performance.

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Published

2026-07-02

How to Cite

Warno, W. (2026). The Role of CSR as a Moderating Variable in Optimizing The Performance of The Halal Cosmetics Industry. KEUNIS, 14(2), 140–153. https://doi.org/10.32497/keunis.v14i2.7364

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Vol. 14 No. 2 (2026): JULY 2026

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