Modeling City Image Through Sharia Economic Ecosystems in West Java’s Regional Governments

Authors

  • Agus Wahyudin Universitas Pendidikan Indonesia
  • Agus Rahayu Universitas Pendidikan Indonesia
  • Lili Adi Wibowo Universitas Pendidikan Indonesia
  • Kartawan Universitas Pendidikan Indonesia
  • Ihda Farhatun Nisak Universitas Pendidikan Indonesia
  • Ahmad Hidayat Sutawidjaya Universitas Esa Unggul

DOI:

https://doi.org/10.61194/ijtc.v7i4.2538

Keywords:

city image, halal product supporting process, public-sector marketing, religiosity leadership, service-dominant logic, sharia economic strategy, stakeholder engagement

Abstract

Introduction: Public sector place branding in Muslim-majority developing countries remains under-researched from a theoretical perspective, particularly regarding the mechanisms by which religiosity-based values ​​transform into institutionally recognized city image capabilities. This study examines the relationships between the Religiosity Climate and Religiosity-based Leadership and City Image, and whether Sharia Economic Strategies and Halal Product Support Processes mediate these relationships. The study’s novelty lies in modeling city branding as value co-creation within a religiously oriented public sector service ecosystem. Methods: Using a census of the Regional Development Planning Agencies of all 27 regencies and cities in West Java, Indonesia, with one purposively selected key informant per agency, data were collected through a structured 5-point questionnaire administered from September to December 2023 and analyzed with structural equation modeling–partial least squares (SEM-PLS) using SmartPLS. Results: Religiosity Leadership significantly affected Sharia Economic Strategy, the Halal Product Supporting Process, and City Image, and Religiosity Climate significantly affected Sharia Economic Strategy, the Halal Product Supporting Process, and City Image. The Halal Product Supporting Process was the strongest direct driver of City Image, and both mediators carried significant indirect effects, including a serial pathway from Religiosity Climate through Sharia Economic Strategy and the Halal Product Supporting Process to City Image. Conclusion: Religious values ​​shape the city's image—both directly and indirectly—through operational mechanisms such as a coherent Sharia economic strategy and an effective halal product support system. Consequently, local governments can actively shape a "place brand" grounded in religious values, rather than merely communicating it.

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Published

2026-10-02

How to Cite

Wahyudin, A., Rahayu, A., Wibowo, L. A., Kartawan, Nisak, I. F., & Sutawidjaya, A. H. (2026). Modeling City Image Through Sharia Economic Ecosystems in West Java’s Regional Governments. Ilomata International Journal of Tax and Accounting, 7(4), 1–10. https://doi.org/10.61194/ijtc.v7i4.2538