Factors influencing the behavioural intention to accept benefidonor concept among stakeholders of Waqf

Hasnah Haron, Fauzias Mat Nor, Fuadah Johari, Hanim Misbah and Zurina Shafii

Journal of Islamic Accounting and Business Research, 2023, vol. 14, issue 8, 1344-1360

Abstract: Purpose - The paper aims to examine whether attitude, subjective norm and perceived behavioural control (PBC) would influence the level of acceptance of the benefidonors concept amongst waqf stakeholders. In addition, antecedents to attitude, namely, religiosity, level of knowledge, perception of fairness and self- efficacy, were also examined, resulting in eight hypotheses of the study. Design/methodology/approach - This research used an online survey questionnaire. Respondents are waqf stakeholders comprising of donors, beneficiaries, waqf managers, activists, volunteers and the community. A total of 198 usable responses were analysed using SmartPLS version 3.0. Findings - The research model explains 57.5% of the intention to accept the benefidonors concept. Six hypotheses were accepted, which includes attitude, subjective norms and perceived behaviour control to accept the concept; perception of fairness to attitude; and self-efficacy and facilitating resources to PBC. Research limitations/implications - The study looks at six groups of waqf stakeholders but could not distinctly categorize the stakeholders into groups because of their multiple roles. Future studies can examine each of the different group. Practical implications - Waqf institutions should improve their efforts to encourage beneficiaries and donors to become benefidonors such as having an online platform and providing training for waqf stakeholders. Social implications - Benefidonors can help uplift the poverty level of the less privileged, reduce cost of service and thus assist to reduce the gap of income inequality in the community. Originality/value - To the best of the authors’ knowledge, this is the first empirical study that examines the intention of Waqf stakeholders to accept the benefidonors concept.

Keywords: Financial management; PLS-SEM; Waqf; Theory of planned behaviour (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-06-2022-0146

DOI: 10.1108/JIABR-06-2022-0146

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