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

JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH(2023)

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摘要
PurposeThe 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/approachThis 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. FindingsThe 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/implicationsThe 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 implicationsWaqf 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 implicationsBenefidonors 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/valueTo the best of the authors' knowledge, this is the first empirical study that examines the intention of Waqf stakeholders to accept the benefidonors concept.
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关键词
Financial management,PLS-SEM,Waqf,Theory of planned behaviour
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