THE MUSLIM AS CONSUMER AND THE RETAILER AS CUSTODIAN: INTERNALISED THEOLOGICAL COMMITMENT AND THE ADOPTION OF HALAL RETAIL OBLIGATIONS UNDER MS 2400-3:2019
DOI:
https://doi.org/10.24191/ejitu.v9i2.12630Keywords:
Halal supply chain management, MS 2400-3:2019, Maqasid al-Shariah, Amanah, Retail governanceAbstract
Malaysian Standard MS 2400-3:2019 prescribes a management system for preserving halal integrity at the retail node, yet operational uptake among mixed-assortment retailers remains low even as Malaysia pursues leadership under the Halal Industry Master Plan 2030. Explanations from the Technology–Organisation–Environment view, institutional theory, and resource dependence theory each capture part of the problem, but they treat the standard as a quality-management overlay and leave unexamined the jurisprudential architecture that constitutes the retailer’s role in Muslim commerce. Working within a Sunni jurisprudential horizon, this theory-synthesis article develops the Theological–Operational Integration Framework (TOIF). It organises the relevant doctrines into a telos (Maqasid al-Shariah, with hifz al-din as the master objective); an internalised commitment that serves as the predictor, namely Amanah as fiduciary identity and Wara’ with its precautionary rule Ihtiyat as disposition, operationalised jointly as the Islamic Ethical-Institutional Commitment (IEIC) construct; and the compliance outcomes that commitment should produce through Sadd al-Dhara’i and the prohibition of Tadlis. A clause-by-clause mapping translates the standard into source doctrines, graded as fiqh-direct or analogical, and six propositions are stated in falsifiable form within an explicit nomological network. The central claim is bounded and untested: internalised theological role-construction is proposed to explain adoption variance that economics leaves unexplained, and its non-redundancy is put to ungameable tests that separate it from both myopia and far-sighted reputational hedging. The framework contributes a theology-grounded explanatory layer, the IEIC research agenda, and a dual-labelling and tiered-certification reform for policy.
References
Ab Talib, M. S., & Abdul Hamid, A. B. (2014). Halal logistics in Malaysia: A SWOT analysis. Journal of Islamic Marketing, 5(3), 322–343. https://doi.org/10.1108/JIMA-03-2013-0018
Ab Talib, M. S., Md. Sawari, S. S., Abdul Hamid, A. B., & Chin, T. A. (2016). Emerging Halal food market: An institutional theory of Halal certificate implementation. Management Research Review, 39(9), 987–997. https://doi.org/10.1108/MRR-06-2015-0147
Alam, S. S., & Sayuti, N. M. (2011). Applying the theory of planned behavior (TPB) in halal food purchasing. International Journal of Commerce and Management, 21(1), 8–20. https://doi.org/10.1108/10569211111111676
Al-Ghazali, A. H. (1997). Al-Mustasfa min ’Ilm al-Usul (M. A. Khan, Trans.). Dar al-Kutub al-’Ilmiyyah. (Original work c. 1109 CE)
Al-Nawawi, Y. (2003). An-Nawawi’s Forty Hadith (E. Ibrahim & D. Johnson-Davies, Trans.). Islamic Texts Society.
Al-Qaradawi, Y. (2013). The lawful and the prohibited in Islam (K. El-Helbawy, Trans.). American Trust Publications.
Al-Shatibi, A. I. (2011). Al-Muwafaqat fi Usul al-Shari’ah (I. Nyazee, Trans.). Garnet Publishing. (Original work c. 1388 CE)
Alzeer, J., Rieder, U., & Abou Hadeed, K. (2018). Rational and practical aspects of halal and tayyib in the context of food safety. Trends in Food Science & Technology, 71, 264–267. https://doi.org/10.1016/j.tifs.2017.10.020
Arli, D., & Pekerti, A. (2016). Who is more ethical? Cross-cultural comparison of consumer ethics between religious and non-religious consumers. Journal of Consumer Behaviour, 16(1), 82–98. https://doi.org/10.1002/cb.1607
Arocena, P., Orcos, R., & Zouaghi, F. (2020). The impact of ISO 14001 on firm environmental and economic performance: The moderating role of size and environmental awareness. Business Strategy and the Environment, 30(2), 955–967. https://doi.org/10.1002/bse.2663
Auda, J. (2008). Maqasid al-Shariah as philosophy of Islamic law: A systems approach. International Institute of Islamic Thought.
Auda, J. (2021). Re-envisioning Islamic scholarship: Maqasid methodology as a new approach. Claritas Books & Maqasid Institute.
Aziz, Y. A., & Chok, N. V. (2013). The role of halal awareness, halal certification, and marketing components in determining halal purchase intention among non-Muslims in Malaysia: A structural equation modeling approach. Journal of International Food and Agribusiness Marketing, 25(1), 1–23. https://doi.org/10.1080/08974438.2013.723997
Bagheri, P., & Hassan, K. H. (2015). The application of the Khiyar al-Tadlis (option of deceit) principle in online contracts and e-consumer rights. Mediterranean Journal of Social Sciences, 6(4), 313–319. https://doi.org/10.5901/mjss.2015.v6n4p155
Bashir, A. M. (2019). Effect of halal awareness, halal logo and attitude on foreign consumers’ purchase intention. British Food Journal, 121(9), 1998–2015. https://doi.org/10.1108/BFJ-01-2019-0011
Bevan, G., & Hood, C. (2006). What’s measured is what matters: Targets and gaming in the English public health care system. Public Administration, 84(3), 517–538. https://doi.org/10.1111/j.1467-9299.2006.00600.x
Bothello, J., Ioannou, I., Porumb, V., & Zengin-Karaibrahimoglu, Y. (2023). CSR decoupling within business groups and the risk of perceived greenwashing. Strategic Management Journal, 44(13), 3217–3251. https://doi.org/10.1002/smj.3532
Bromley, P., & Powell, W. W. (2012). From smoke and mirrors to walking the talk: Decoupling in the contemporary world. Academy of Management Annals, 6(1), 483–530. https://doi.org/10.5465/19416520.2012.684462
Department of Standards Malaysia (DSM). (2019). MS 2400-3:2019 Halal Supply Chain Management System, Part 3: Retailing, General Requirements. SIRIM Berhad.
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
Dimic, N., Fatmy, V., & Vähämaa, S. (2023). Religiosity and corporate social responsibility: A study of firm-level adherence to Christian values in the United States. Corporate Social Responsibility and Environmental Management, 31(1), 396–413. https://doi.org/10.1002/csr.2576
Grabiński, K., & Wójtowicz, P. (2021). The impact of Catholic religion on earnings management: A case of Poland. Journal of International Financial Management & Accounting, 33(1), 18–56. https://doi.org/10.1111/jifm.12141
Habib, A., D’Costa, M., & Al-Hadi, A. K. (2022). Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. Accounting & Finance, 63(1), 3–45. https://doi.org/10.1111/acfi.13034
Halal Development Corporation (HDC). (2020). Halal Industry Master Plan 2030. HDC Malaysia. https://www.hdcglobal.com
Hassan, R., & Mustaffa, M. F. (2023). Application of Sadd al-Dhara’i’ theory in curbing climate change and environmental crisis in Malaysia in parallel to the demands of Maqasid Shariah. International Journal of Academic Research in Business and Social Sciences, 13(4), 1393–1408. https://dx.doi.org/10.6007/IJARBSS/v15-i3/25099
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Ibn al-Qayyim al-Jawziyyah. (2000). I’lam al-Muwaqqi’in ’an Rabb al-’Alamin (M. A. Hakeem, Trans., Vol. 3). Dar al-Hadith. (Original work c. 1348 CE)
Jaakkola, E. (2020). Designing conceptual articles: Four approaches. AMS Review, 10, 18–26. https://doi.org/10.1007/s13162-020-00161-0
Kamali, M. H. (2003). Principles of Islamic jurisprudence (3rd ed.). Islamic Texts Society.
Kamali, M. H. (2008). Shari’ah law: An introduction. Oneworld Publications.
Khan, M. I., Haleem, A., & Khan, S. (2018). Defining Halal supply chain management. Supply Chain Forum: An International Journal, 19(2), 122–131. https://doi.org/10.1080/16258312.2018.1476776
Li, Y. (2021). Religious founders and employee welfare. Accounting & Finance, 61(5), 6037–6067. https://doi.org/10.1111/acfi.12840
Li, Y., & Zhu, D. (2021). Investigating when religious culture increases trade credit: A signaling theory approach. Business Ethics, the Environment & Responsibility, 30(4), 738–757. https://doi.org/10.1111/beer.12365
Lukka, K., & Vinnari, E. (2014). Domain theory and method theory in management accounting research. Accounting, Auditing & Accountability Journal, 27(8), 1308–1338. https://doi.org/10.1108/AAAJ-03-2013-1265
MacInnis, D. J. (2011). A framework for conceptual contributions in marketing. Journal of Marketing, 75(4), 136–154. https://doi.org/10.1509/jmkg.75.4.136
MacLean, T. L., & Behnam, M. (2010). The dangers of decoupling: The relationship between compliance programs, legitimacy perceptions, and institutionalized misconduct. Academy of Management Journal, 53(6), 1499–1520. https://doi.org/10.5465/amj.2010.57319198
Madichie, N. O., & Yamoah, F. A. (2016). Revisiting the European horsemeat scandal: The role of power asymmetry in the food supply chain crisis. Thunderbird International Business Review, 59(6), 663–675. https://doi.org/10.1002/tie.21841
Manning, L. (2020). Moving from a compliance-based to an integrity-based organizational climate in the food supply chain. Comprehensive Reviews in Food Science and Food Safety, 19(3), 995–1017. https://doi.org/10.1111/1541-4337.12548
Mat Aris, A. I., Soon, J. M., & Ukuku, D. O. (2014). Investigation of traceability and recall plans of food processing plants and small and medium enterprises in Kelantan, Malaysia. Journal of Food Processing, 2014, 421648. https://doi.org/10.1155/2014/421648
Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. https://doi.org/10.1086/226550
Ministry of Investment, Trade and Industry Malaysia (MITI). (2023). New Industrial Master Plan 2030: Halal Industry Sectoral Plan. MITI. https://www.nimp2030.gov.my/.
Mohd Sirajuddin, M. D. (2025). Cross-contamination with impurity in wet, moist, and liquid conditions: Critical insights from al-Shafi’i’s fiqh discourse and the Malaysian halal standard requirements. International Journal of Academic Research in Business and Social Sciences. https://dx.doi.org/10.6007/IJARBSS/v15-i12/27161
Muhsin, S. M., Hashi, A. A., Gounjaria, N., Alashaikh, M. H., & Chin, A. H. (2025). Can global bioethics benefit from Islamic jurisprudential principles? Bioethics, 40(1), 35–44. https://doi.org/10.1111/bioe.70035
Ngah, A. H., Zainuddin, Y., & Thurasamy, R. (2017). Applying the TOE framework in the Halal warehouse adoption study. Journal of Islamic Accounting and Business Research, 8(2), 161–181. https://doi.org/10.1108/JIABR-04-2014-0014
Nik Mohamad Ridhwan, & Samsi, A. H. (2025). Halal retail governance through MS 2400-3:2019: Structure, implementation, and global benchmarks. International Journal of Humanities Technology and Civilization, 10(1), 1–18. https://journal.ump.edu.my/index.php/ijhtc/article/view/12269
Pfeffer, Jeffrey and Salancik, Gerald R., The External Control of Organizations: A Resource Dependence Perspective (1978). University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship, Available at SSRN: https://ssrn.com/abstract=1496213
Putra, P. A. A. (2024). Application of the rules of al-Mubashir and al-Mutasabbib in Islamic economic law (muʻamalah maliyyah). Indonesian Journal of Multidisciplinary Science. https://doi.org/10.55324/ijoms.v3i6.847
Rejeb, A., Rejeb, K., Zailani, S., Treiblmaier, H., & Hand, K. J. (2021). Integrating the Internet of Things in the halal food supply chain: A systematic literature review and research agenda. Internet of Things, 13, 100361. https://doi.org/10.1016/j.iot.2021.100361
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Soon, J. M., Chandia, M., & Regenstein, J. M. (2017). Halal integrity in the food supply chain. British Food Journal, 119(1), 39–51. https://doi.org/10.1108/BFJ-04-2016-0150
Testa, F., Boiral, O., & Heras-Saizarbitoria, I. (2018). Improving CSR performance by hard and soft means: The role of organizational citizenship behaviours and the internalization of CSR standards. Corporate Social Responsibility and Environmental Management, 25(5), 853–865. https://doi.org/10.1002/csr.1502
Tieman, M. (2011). The application of Halal in supply chain management: In-depth interviews. Journal of Islamic Marketing, 2(2), 186–195. https://doi.org/10.1108/17590831111139893
Tieman, M. (2015). Halal clusters. Journal of Islamic Marketing, 6(1), 2–21. https://doi.org/10.1108/JIMA-05-2014-0034
Tieman, M., & Che Ghazali, M. (2013). Principles in halal purchasing. Journal of Islamic Marketing, 4(3), 281–293. https://doi.org/10.1108/JIMA-01-2012-0004
Torraco, R. J. (2005). Writing integrative literature reviews: Guidelines and examples. Human Resource Development Review, 4(3), 356–367. https://doi.org/10.1177/1534484305278283
Valero-Gil, J., Daddi, T., Scarpellini, S., & Marrucci, L. (2024). Determinants and benefits of over-certification: A signaling theory perspective. Corporate Social Responsibility and Environmental Management, 31(6), 5984–5999. https://doi.org/10.1002/csr.2901
Weaver, G. R., & Agle, B. R. (2002). Religiosity and ethical behavior in organizations: A symbolic interactionist perspective. Academy of Management Review, 27(1), 77–97. https://doi.org/10.2307/4134370
White, G. R., Samuel, A., Zhou, P., Razak, A. A., & Thomas, S. (2017). Religious heterogeneity of food consumers: The impact of global markets upon methods of production. Journal of Consumer Behaviour, 17(1), 3–12. https://doi.org/10.1002/cb.1658
Zailani, S., Iranmanesh, M., Aziz, A. A., & Kanapathy, K. (2017). Halal logistics opportunities and challenges. Journal of Islamic Marketing, 8(1), 127–139. https://doi.org/10.1108/JIMA-04-2015-0028
Zulfakar, M. H., Anuar, M. M., & Ab Talib, M. S. (2014). Conceptual framework on halal food supply chain integrity enhancement. Procedia - Social and Behavioral Sciences, 121, 58–67. https://doi.org/10.1016/j.sbspro.2014.01.1108
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Nik Ridhwan, Abdul Hadi Samsi, Tuan Sidek Tuan Muda

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.








