Do Islamic attributes matter for all? A multi-group SEM analysis of halal tourism perceptions between Muslim and Non-Muslim tourists

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A. Zaenal Arifin, Nanang A.S, Sudrajat Sudrajat, Anik Widiastuti, Idris Idris

2026 Current Issues in Tourism Article Cited by 0

Abstract

This study aims to examine whether Islamic attributes in halal tourism function as determinants of universal or segment-specific factors by comparing Muslim and non-Muslim tourists in terms of satisfaction, intention to visit (ITV), and word of mouth (WOM). This study employed a quantitative approach with a cross-sectional survey design, using data from 378 tourists with recent travel experience in Bali. The conceptual model was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM), while structural differences between religious groups were examined through Multi-Group Analysis (PLS-MGA). The results showed that halal attributes, including general halal services (GHS), banning non-halal services (BNHS), and halal food product services (HFPS), significantly influenced tourist satisfaction among both Muslim and non-Muslim tourists. Moderation analysis indicates that religion only moderates the relationship between satisfaction and ITV, with a stronger effect observed among Muslim tourists, while other relationships were not significant. This study provides empirical support that Islamic attributes act as universal indicators of service quality for both Muslim and non-Muslim tourists, rather than being limited to religion-specific features. This finding offers cross-religious evidence within the context of non-Muslim-majority tourism. © 2026 Informa UK Limited, trading as Taylor & Francis Group.

Affiliations

Department of Social Studies Education, Faculty of Social and Political Sciences, Universitas Negeri Yogyakarta, Indonesia; Doctoral Program in Management, Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia; Department of Business and Hospitality, Vocational Faculty, Universitas Brawijaya, Indonesia; Program in Business, Chung Yuan Christian University, Taiwan; Faculty of Social Studies, Universitas Negeri Malang, Indonesia