Behaviour determinants of two Muslims classes towards cashwaqffor productive purposes: explanation from Indonesia

Rindawati Maulina, Wawan Dhewanto and Taufik Faturohman

Journal of Islamic Accounting and Business Research, 2023, vol. 16, issue 5, 990-1013

Abstract: Purpose - This paper aims to investigate the behaviour determinants towards cashwaqffor productive purposes between two different classes of Muslims: the upper-middle class and the lower-middle class. Design/methodology/approach - Under the Theory of Planned Behavior framework, this study modified previous literature to investigate the determinants of two Muslim classes’ behaviour towards cashwaqffor productive purposes. A structural equation model was applied to test the hypothesis, and an in-depth interview was conducted to explain the findings further. Findings - The behaviour of participating in cashwaqffor productive purposes differs between the two Muslim segments. Upper-middle-class Muslims’ intentions will not necessarily consider subjective norms, even though they will consider religiosity as their deciding factor. Meanwhile, this study found different results on the influence of attitude, religiosity and subjective norms to intention in the lower-middle-income group. Other attributes such as perceived behaviour control, knowledge, trust and perceived benefits show positive and significant effects on the intention for both income classes of Muslims. Research limitations/implications - The current findings may not accurately reflect ideal conditions due to the low level ofwaqfliteracy and actual participation of Muslims in cashwaqffor productive purposes. Researchers can conduct further studies based on other criteria, such as gender, age, education level or area of residence, using experimental or simulation methods to complement the research. Practical implications - This study’s findings can support policymakers and relatedwaqfstakeholders to set strategies for cashwaqfliteracy and participation by providing more detailed information about the differences in Muslims characteristics based on the income classes. Originality/value - This study specifically modifies the behavioural framework to investigate differences in the behaviour of two classes of Muslims towards their participation in cashwaqffor productive purposes in Indonesia.

Keywords: Muslim’s intentional behaviour; Cash waqf for productive purposes; Upper-middle-class Muslim; Lower-Middle-class Muslim (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-04-2023-0139

DOI: 10.1108/JIABR-04-2023-0139

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