THE INFLUENCE OF SPIRITUAL INTELLIGENCE, SPIRITUAL CONGRUENCE AND ACCOUNTING LITERACY ON ATTITUDE OF PURCHASING HALAL PRODUCT TOWARDS INTENTION TO PURCHASE AMONG GENERATION ALPHA

Background and Purpose: In recent years, studies and interest in human behaviour in relation to the halal industry have been growing. The process of understanding the reasons for planning behaviour intention is not an easy path. Intentions are provoked by an individual’s attitude which effect on how individuals making per purchase decision (Blackwell, Miniard, & Engel, 2001; Viksne, Salkovska, Gaitniece, & Puke, 2016). Human beings are complex and this complexity helps in having contradictions in an individual’s attitude.   Theory Planned Behavior (TPB) was created based on the theory of social psychology, and congruity theory was used as a theoretical framework for creating the current conceptual model.   The main objective of the study is to examine the relationship between Spiritual intelligence (SQ), Spiritual Congruence (SC) and Accounting Literacy (AL) towards attitude and intention to purchase Halal product among the Generation Alpha. Methodology: To provide insight from this generation, the current study conducted a survey within the students of Faculty Economics and Muamalat, USIM for five programs offered. The survey reached 181 respondents, those who had experience in consuming halal products. The research instrument which consists of 31 scale items were utilized using a Likert scale and were then administered via questionnaire administered approach of using SPSS.   Findings: Based on the finding it indicates that only SQ and SC have positive and significant relationship towards attitude which is represented by 0.006 for SQ and 0.022 for SC. However, AL does not reflect significant relationship with attitude.   Contributions: The implication of the finding indicates that the education structure which embedded the Islamic elements could influence the attitude of the students towards Halal products. The finding could be the interest of the authorities and bodies related to Halal industry to create awareness among Alpha generation.   Keywords: Spiritual intelligence, spiritual congruence, accounting literacy, halal, generation alpha.   Cite as:  Azreen Jihan, M. H., Nurul Nazlia, J., Muhamad Azrin, N., Muhammad, M., & N Alia Fahada, W. A. R. (2023). The influence of spiritual intelligence, spiritual congruence and accounting literacy on attitude of purchasing halal product towards generation alpha. Journal of Nusantara Studies, 8(2), 73-94. http://dx.doi.org/10.24200/jonus.vol8iss2pp73-94