The influence of spiritual intelligence, spiritual congruence, and accounting literacy on attitude toward purchasing halal products and intention to purchase among generation alpha

Authors

  • Azreen Jihan Mohd Hashim Fakulti Ekonomi dan Muamalat Universiti Sains Islam Malaysia (USIM), Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia.
  • Nurul Nazlia Jamil Fakulti Ekonomi dan Muamalat Universiti Sains Islam Malaysia (USIM), Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia.
  • Muhamad Azrin Nazri Fakulti Ekonomi dan Muamalat Universiti Sains Islam Malaysia (USIM), Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia.
  • Muhammad Majid Fakulti Pengurusan dan Perniagaan, Universiti Teknologi MARA (UiTM), Cawangan Johor, Kampus Segamat, 85000 Segamat, Johor, Malaysia.
  • N Alia Fahada W Ab Rahman Fakulti Perniagaan, Ekonomi dan Pembangunan Sosial, Universiti Malaysia Terengganu (UMT), 21300, Terengganu, Malaysia.

DOI:

https://doi.org/10.24200/jonus.vol8iss2pp73-94

Abstract

Background and Purpose: In recent years, there has been a growing interest in understanding human behaviour in the halal industry. Deciphering the factors influencing behavioural intention, particularly in the context of purchasing decisions, remains a complex challenge. Intentions are shaped by individual attitudes, which in turn influence pre-purchase decisions. The complexity of human behaviour often leads to contradictions in attitudes. This study aims to examine the relationship between Spiritual Intelligence (SQ), Spiritual Congruence (SC), and Accounting Literacy (AL) on attitudes and the intention to purchase halal products among Generation Alpha.

Methodology: A survey was conducted among students from the Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia (USIM), across five academic programmes. The sample consisted of 181 respondents with prior experience consuming halal products. The research instrument, comprising 31 Likert-scale items, was administered through a questionnaire and analysed using SPSS.

Findings: The findings reveal that SQ and SC have a positive and significant relationship with attitude, with p-values of 0.006 and 0.022, respectively. However, AL does not demonstrate a significant relationship with attitude.

Contributions: The findings suggest that an education structure incorporating Islamic elements can positively influence students’ attitudes towards halal products. These insights could be valuable for authorities and organisations within the halal industry to foster greater awareness and engagement among Generation Alpha.

Keywords: Spiritual intelligence, spiritual congruence, accounting literacy, halal, generation alpha.

Author Biographies

  • Azreen Jihan Mohd Hashim, Fakulti Ekonomi dan Muamalat Universiti Sains Islam Malaysia (USIM), Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia.

    Azreen Jihan is currently a Marketing senior lecturer at the Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia (USIM). She revolves in Consumer Behavior, Digital Media and Social media in Business Communication. She  completed her PhD by conducting her research on how consumer purchase behavior towards Halal skin care products. She has presented his research at local and international conferences.

  • Nurul Nazlia Jamil, Fakulti Ekonomi dan Muamalat Universiti Sains Islam Malaysia (USIM), Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia.

    Nurul Nazlia is currently an accounting senior lecturer at the Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia (USIM). Her area of expertise and interest cover areas such as Accounting, Financial Reporting, Corporate Governance and Auditing. She has published in refereed journals including International Journal of Law and Management, International Journal Finance and Banking, International Journal of Business and Applied Social Science and Gadjah Mada International Journal of Business.

  • Muhamad Azrin Nazri, Fakulti Ekonomi dan Muamalat Universiti Sains Islam Malaysia (USIM), Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia.

    Muhamad Azrin is a Marketing senior lecturer at the Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia (USIM). His research covers other topics such as Corporate Social Responsibility (CSR) and Halal. Apart from that, he involves in many entrepreneurship and marketing programs and has presented his research at local and international conferences.

  • Muhammad Majid, Fakulti Pengurusan dan Perniagaan, Universiti Teknologi MARA (UiTM), Cawangan Johor, Kampus Segamat, 85000 Segamat, Johor, Malaysia.

    Muhammad presently, he is a senior lecturer at UiTM Johor and his research interests include non-financial organizational performance, service quality, leadership, job satisfaction and human capital.

  • N Alia Fahada W Ab Rahman, Fakulti Perniagaan, Ekonomi dan Pembangunan Sosial, Universiti Malaysia Terengganu (UMT), 21300, Terengganu, Malaysia.

    N Alia Fahada is a senior lecturer at the Tourism Department, Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Malaysia. She holds a PhD in Tourism, from Flinders University, Australia. Her key research interests include tourist experience, tourism marketing and tourist behaviour with a focus on social media engagement.

References

Ajayi, T. A., Ugwoke, O. V., Onyeanu, E. O., Ugwoke, R. O., & Onuorah, A. R. (2022). Investigation of financial literacy and money attitudes among first-year undergraduate accounting students: A rational emotive behavior therapy-based coaching intervention. SAGE Open, 12(3), 21582440221117795.

Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhi & J. Beckmann (Eds.), Action - Control: From cognition to behavior
(pp. 11-39). Springer.

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.

Bearden, W. O., Netemeyer, R. G., & Tell, J. E. (1989). Measurement of consumer susceptibility to interpersonal influence. Journal of Consumer
Research, 15(1), 473-481.

Ben-Caleb, E., Ademola, A. O., Adegboyegun, A. E., Olowookere, J. K., & Oladipo, O. A. (2021). Perception of undergraduate accounting students
towards professional accounting career in Nigeria. International Journal of Higher Education, 10(3), 107–118.

Ezenwoke, O. A., Efobi, U. R., Asaleye, A. J., & Felix, D. E. (2020). The determinants of undergraduate accounting students’ early participation in
professional examinations. Cogent Education, 7(1), 1818411.

Fishbein, M., & Ajzen, I. (1975). Belief attitude intention & behavior. Addison Wesley.

Haisara, L., & Ali, M. (2015). Intelligence, attitude, and behavior of apparatus in implementing financial accounting of regional government at Buton
Regency. International Journal of Business and Behavioral Science, 5(5), 1-18.

Hashim, A. J., Musa, R., Nazri, M. A., & W Ab Rahman, N. A. F. (2020). Roles of spiritual intelligence and spiritual congruence in purchasing halal skin
care products among adult urban Muslim career woman. Journal of Fatwa Management and Research, 19(1), 59-77.

Hashim, A. J. (2016). Modelling the predictors of attitude and behavioural intention for Halal skin care products. (Unpublished doctoral dissertation).
Universiti Teknologi MARA (UiTM), Malaysia.

Jamal, A., & Goode, M. M. H. (2001). Consumers & Br&s: A study of the impact of self image congruence on Br& preference & satisfaction. Marketing
Intelligence and Planning, 19(7), 482-492.

Jihan, A., Musa, R., & Hassan, F. (2016). Factorial validation predictors of attitude among user and nonuser of halal skin care product. Procedia
Economics and Finance, 37(1), 239-244.

King, M., Jones, L., Barnes, K., Low, J., Walker, C., Wilkinson, S., & Tookman, A. (2006). Measuring spiritual belief: Development & standardization of a
beliefs and values scale. Psychological Medicine, 36(03), 417-425.

Kitipattarapoomikul, Y. (2013). A relationship between perceived behavioral control, customer satisfaction, subjective norm, belief, attitude and
repurchase intention toward wine consumption of generation Y. International Conference on Business, Economics, and Accounting, 8(14), 1–11.

Kotler, P., Kartajaya, H., & Setiawan, I. (2016). Marketing 4.0: Moving from traditional to digital. John Wiley & Sons.

Levy, J. (1981). Interpreting consumer methodology: A structural approach to consumer behaviour. Journal of Marketing, 45(1), 49-61.

Lissitsa, S., & Kol, O. (2016). Generation X vs. Generation Y - A decade of online shopping. Journal of Retailing and Consumer Services, 31(1), 304–312.

Paul, J., & Bhakar, S. (2018). Does celebrity image congruence influences brand attitude and purchase intention? Journal of Promotion Management,
24(2), 153-177.

Pradhan, D., Duraipandian, I., & Sethi, D. (2016). Celebrity endorsement: How celebrity–brand–user personality congruence affects brand attitude and
purchase intention. Journal of Marketing Communications, 22(5), 456-473.

Quester, P. G, Karunaratna, A, & Goh, L. K. (2000). Self-congruity and product evaluation: A cross-cultural study. The Journal of Consumer Marketing,
17(6), 525-537.

Schafer, J. L., & Graham, J. W. (2002). Missing data: Our view of the state of the art. Psychological Methods, 7(2), 147-177.

Ugwu, I. V., Ezeabii, I. C., & Ugwunwoti, P. E. (2020). Challenges of teaching and learning of accounting education in tertiary institutions in Enugu state
of Nigeria. International Journal of Vocational and Technical Education Research, 6(2), 1–10.

Viksne, K., Salkovska, J., Gaitniece, E., & Puke, I. (2016). Comparative analysis of customer behaviour models. In Proceedings of the 2016 International
conference on Economic Science for Rural Development (pp. 231-238). LLU ESAF.

Downloads

Published

2023-06-30

Issue

Vol. 8 No. 2: Journal of Nusantara Studies (JONUS)

Section

Articles

How to Cite

The influence of spiritual intelligence, spiritual congruence, and accounting literacy on attitude toward purchasing halal products and intention to purchase among generation alpha. (2023). Journal of Nusantara Studies (JONUS), 8(2), 73-94. https://doi.org/10.24200/jonus.vol8iss2pp73-94