Human Resource Management in Sharia Accounting Reporting Within Indonesia’s Halal Industry: A Literature Review
DOI:
https://doi.org/10.28918/jhc.v1i1.14188Keywords:
Human Resource Management, Sharia Accounting, Halal Industry, Indonesia.Abstract
This research aims to examine the role of human resource management in supporting Sharia accounting reporting within Indonesia’s halal industry through a systematic literature review. It addresses the growing concern that weaknesses in Sharia financial reporting are closely linked to inadequate human resource integration rather than technical accounting limitations alone.
This research employs a literature review approach by systematically analysing peer-reviewed articles, policy reports, and academic publications related to human resource management, Sharia accounting, and halal industry governance in Indonesia. Relevant studies published within the last decade were reviewed to identify dominant themes, gaps, and conceptual linkages. The review reveals that ineffective human resource practices, particularly in recruitment, training, and performance evaluation, significantly undermine the quality and consistency of Sharia accounting reporting. The literature consistently indicates that firms treating human resource management and Sharia accounting as separate functions tend to experience compliance inconsistencies and reduced stakeholder trust. The findings underscore the need for halal industry stakeholders to adopt integrated human resource strategies that align with Sharia values, thereby strengthening financial transparency, organisational credibility, and long-term competitiveness. This research contributes to the literature by synthesising fragmented research and positioning human resource management as a strategic driver of Sharia accounting integrity in the non-banking halal industry context.
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