International Journal of Academic Research in Business and Social Sciences

search-icon

Thematic Analysis of Interview Insights: Challenges in Halal Auditing Practices in Malaysia

Open access
This study examines challenges faced by Halal auditors in Malaysia, focusing on their vital role in ensuring compliance with Halal standards in organisations. Using qualitative content analysis (QCA) and structured interviews, this study investigates issues including management, human factors, process complexities, and technology gaps. This research fills a critical gap by exploring the challenges internal Halal auditors encounter within their own companies, given their essential role in maintaining Halal certification integrity. Key findings highlight the absence of digital tools for managing Halal audit checklists and reports, leading to prolonged audits. Delays in checklist preparation, often due to inexperienced auditors, and time-consuming report generation were also noted. Incomplete documentation practices and a lack of structured filing systems compound these issues, affecting audit efficiency and alignment with Halal standards. To address these challenges, this study recommends implementing a digital Halal audit application to enhance efficiency, encourage accurate documentation, and maximise technology utilisation. Embracing digitalisation and tailored interventions can collectively strengthen Halal certification integrity, benefiting Muslim consumers and the industry.
Albersmeier, F., Schulze, H., & Spiller, A. (2010). Food quality certifications an Audit integrity system. Int. J. Food System Dynamics, 1, 69–81. www.centmapress.org
Department of Standards Malaysia. (2015). Malaysian Standard MS ISO 9000:2015. In MS ISO 9000:2015 (Issue Second revision). http://www.jsm.gov.my
Department of Standards Malaysia. (2019). Malaysian Standard 1500:2019. Malaysian Standard, Third revision, 23. http://www.jsm.gov.my/
Haleem, A., Khan, M. I., & Khan, S. (2020). Halal certification, the inadequacy of its adoption, modelling and strategising the efforts. Journal of Islamic Marketing, 11(2), 393–413. https://doi.org/10.1108/JIMA-05-2017-0062
Husny, Z. J. M., Tan, M. I. I., Sulong, N., Yusof, N. S., & Mazlan, M. N. A. (2018). Technology requirement for Halal quality control. Journal of Fundamental and Applied Sciences, 10(2S), 399–412.
Irfan, A., & Iskandar, M. (2017). Implementation of halal auditing using progressive web application. 2–6. https://comp.utm.my/proceeding/files/2018/04/Implementation-of-Halal-Audition-Using-Progressive-Web-APplication.pdf
JAKIM-MHMS. (2020). Malaysian Halal Management System (MHMS) 2020. Department of Islamic Development Malaysia.
https://smarthalal.com.my/MHMS_2020.pdf
JAKIM-MPPHM. (2020). Manual prosedur pensijilan halal Malaysia (DOMESTIK) 2020. In Department of Islamic Development Malaysia (pp. 15–66).
Kadir Arifin, Jamaluddin MD. Jahi &, & Abd Rahim MD.Nor. (2006). Perlaksanaan ISO 14000 dan Kesannya Terhadap Peningkatan. Malaysian Journal of Environmental Management, 7, 77–92.
Karaman, A. D., Cobanoglu, F., Tunalioglu, R., & Ova, G. (2012). Barriers and benefits of the implementation of food safety management systems among the Turkish dairy industry: A case study. Food Control, 25(2), 732–739.
https://doi.org/10.1016/j.foodcont.2011.11.041
Malaysian Standard ISO 19011. (2020). Guidelines for auditing management systems (Second revision) (ISO 19011:2018, IDT). In Department of Standards Malaysia (Vol. 2, pp. 1–56). http://www.jsm.gov.my
Mohamad, M. N., & Othman, N. (2009). Audit pengesahan halal - kajian di Jabatan Kemajuan Islam Malaysia. Jurnal Penyelidikan Islam, 22, 19–54.
http://www.myjurnal.my/public/article-view.php?id=83210
Muhammad, M. A., Elistina, A. B., & Ahmad, S. (2020). The challenges faced by halal certification authorities in managing the halal certification process in Malaysia. Food Research, 4(February), 170–178. https://doi.org/10.26656/fr.2017.4(S1).S17
Noordin, N., Noor, N. L. M., & Samicho, Z. (2014). Strategic approach to halal certification system: An ecosystem perspective. Procedia - Social and Behavioral Sciences, 121(9), 79–95. https://doi.org/10.1016/j.sbspro.2014.01.1110
Othman, R., Saffinee, S. S., Hashim, K. S. H.-Y. Y., Baharuddin, Z. M., Mahamod, L. H., & Ibrahim, M. (2015). Shariah compliant audit checklist for tourism accommodation premises. Advanced Science Letters, 21(6), 1721–1724.
https://doi.org/10.1166/asl.2015.6147
Rahman, A. A., & Abdul, M. (2017). Establishment of traceability practices through Halal Assurance System (HAS) implementation. International Journal of Academic Research in Business and Social Sciences, 7(6), 130–139. https://doi.org/10.6007/ijarbss/v7-i6/2951
Safiani, Y. H. M., Salleh, A. Z., Jamaluddin, M. A., & Jamil, M. H. (2020). Halal governance in Malaysia Companies. Journal of Fatwa Management and Research, 20(1), 40–52. https://doi.org/10.33102/jfatwa.vol20no1.3
Schreier, M. (2012). Introduction: What is qualitative content analysis? Qualitative Content Analysis in Practice, 1–19.
Sulaiman, M. Z. M., Noordin, N., Noor, N. L. M. M., Suhaimi, A. I. H., & Isa, W. A. R. W. M. W. A. R. W. M. W. (2018). Halal inspection process at federal and state level: A case study of Halal Certification system in Malaysia. 2017 IEEE Conference on Open Systems, ICOS 2017, 2018-Janua, 65–70. https://doi.org/10.1109/ICOS.2017.8280276
Sulaiman, M. Z. M., Noordin, N., Noor, N. L. M., Suhaimi, A. I. H., & Isa, W. A. R. W. M. (2019). A comparison of halal inspection process between federal and state halal certification body in Malaysia. International Journal of Digital Enterprise Technology, 1(4), 349. https://doi.org/10.1504/ijdet.2019.103359
Sulaiman, M. Z. M., Noordin, N., Noor, N. L. M., Suhaimi, A. I. H., & Isa, W. A. R. W. M. (2016). A Preliminary study of halal virtual inspection: A case of halal certification in Malaysia. 2016 6th International Conference on Information and Communication Technology for The Muslim World (ICT4M), 93–98. https://doi.org/10.1109/ICT4M.2016.030
Sunaryo, E. S., Mardiah, & Rahmawati, S. I. (2019). Review article: The importance of halal validation of ingredients as critical parameter during halal audits. J. Ilm. PANGAN HALAL, 1(April), 33–38. https://doi.org/http://dx.doi.org/10.30997/jiph.v1i1.2003
Vanany, I., Maftuhah, D. I., Soeprijanto, A., & Arifin, F. R. (2018). Development of Halal Audit Information System (HAIS) and its implementation evaluation based on time-cost trade-off using Integer Linear Programming (ILP). 2018 IEEE International Conference on Industrial Engineering and Engineering Management (IEEM), 2019-Decem, 859–863. https://doi.org/10.1109/IEEM.2018.8607470
Winosa, Y., & Alim, E. A. (2019). Indonesia’s state-owned Sucofindo hopes to double halal testing lab business using Singapore-made blockchain. SalaamGateway.Com. https://www.salaamgateway.com/story/indonesias-state-owned-sucofindo-hopes-to-double-halal-testing-lab-business-using-singapore-made-blo
Yusuf, A. H., Abdul, S., & Salwa, U. (2015). Issues and challenges of halal implementation in food industry in Malaysia. Third International Conference on Advances in Economics, Management and Social Study - EMS 2015, 2(2), 6–10. https://doi.org/10.15224/978-1-63248-058-3-53