Determinants of cash waqf fund collection in Malaysian Islamic banking institutions: empirical insights from employees ’ perspectives Determinantsofcashwaqffundcollection

Purpose – This paper aims to test the main factors that affect cash waqf collection among the employees of Islamic banking institutions(IBIs)in Malaysia. Design/methodology/approach – The data was gathered using a survey method from 218 employees of IBIs in Malaysia. The obtained data was analyzed using the Statistical Package for the Social Sciences software andsmartpartialleastsquares-structuralequationmodelingtoverifythehypothesisandreachconclusions. Findings – The results revealed that word of mouth and trust have signi ﬁ cant positive impacts on cash waqf collection. The outcomes also con ﬁ rmed that convenience and accessibility to cash waqf play signi ﬁ cant rolesin affecting cash waqfcollection. Originality/value – Based on the researchers ’ knowledge, there are only a few studies which focused on measuring the driver of cash waqf collection from the employees ’ perspective, particularly in the Malaysian context. This study speci ﬁ cally applies the theory of reasoned action to determine employees ’ attitudes toward cash waqf fund collections in IBIs in Malaysia. Having an understanding of the factors that in ﬂ uence employees to contribute to cash waqf would better equip IBIs in managing their cash waqf contributions and in designing theirmarketingandbrandingstrategies for promoting theirinstitutions.


Introduction
The implementation of value-based intermediation (VBI) via Islamic banks in Malaysia has strengthened the effect of Sharīʿah (Islamic law) principles on the promotion of moral values and the prevention of harm to the society (BNM, 2018). The vision for VBI concerning Islamic banking has been guided by the intention of having the industry become more impact-driven while developing and providing different products and services to customers and continuously interacting with them (BNM, 2018). Therefore, the adoption of VBI within Islamic banks is expected to strengthen their self-discipline toward serving the society. One of the key examples of actionable support provided by VBI is the authorization of national groups, including Muslims and non-Muslims, to participate in projects supporting social issues. In 2019, there were six Islamic banks that were actively involved in cash waqf collections (Mohsin, 2019). These were: (1) Bank Islam Malaysia Berhad; (2) Bank Muamalat Malaysia Berhad; (3) Affin Islamic Bank Berhad; (4) Bank Rakyat; (5) RHB Islamic Malaysia Berhad; and (6) Maybank Islamic Berhad.
The initiative taken by the stated banks enabled them to collect essential cash waqf donations from the public (Mohsin, 2015). Because of their important roles, the Islamic banks have actively become important value-based intermediaries, and the funds obtained by them can be used in Sharīʿah-compliant investments. Ultimately, the ensuing profits can be used to support a number of projects which can stimulate economic empowerment, promote education and improve the health system (Miskam and Nasrul, 2013;Abdul Aziz, 2017). Waqf is a form of Islamic charitable giving that was recommended during the early Islamic era by Prophet Muhammad (peace be upon him) as a tool for strengthening unity among Muslims (Mohsin, 2013;Pitchay et al., 2018). It is a donation made by a Muslim for supporting religious, educational and charitable causes. It is also acknowledged by the Sharīʿah as a tool of funding for improving socioeconomic development (Rizal and Amin, 2017). Waqf can be called Á sadaqah j ariyah, which refers to the fact that even after a person has passed away, he or she will continue to be rewarded from the waqf contribution. Waqf can be categorized into various forms such as: property waqf (mosques, lands, houses, hospitals, offices, buildings and other properties that can benefit the community), corporate waqf (corporate shares that are issued and managed by Islamic banks, tak aful (Islamic insurance) companies, Sharīʿah-compliant investment companies, philanthropic waqf (education, health care and elderly care) and cash waqf (such as depositing money in a particular bank account to be used for investment according to the agreement with waqf institutions and then using the revenues from investment for charities).
Earlier studies investigated some important factors such as promotion of an effective strategy for managing cash waqf funds (Haron et al., 2016;Shukor et al., 2017;Khamis and Salleh, 2018). Ahmad (2015) stated that the ability to obtain cash waqf contributions depends on several factors, such as public awareness and trust, image of the collecting organization and effective utilization of cash waqf donations. However, only a few prior studies on this topic have been directed at measuring the driver of cash waqf collection from the employees' perspective, particularly in the Malaysian context (Yusoff et al., 2018;. For instance,  focused only on three factors (ease and convenience, time efficiency and trust and security) to test their impact on cash waqf collection and recommended future studies to test other predictors. Yusoff et al. (2018) also relied only on subjective norm, attitude and perceived behavioral control to verify their effects on employees' intention to contribute to cash waqf. These studies did not examine the effect of word of mouth (WOM) despite its significance in influencing behavioral intention.
Therefore, this paper investigates the main factors that affect the ability of Islamic banking institutions (IBIs) in Malaysia to obtain cash waqf donations from their employees. The outcomes will provide noteworthy recommendations and suggestions for practitioners in the Islamic banking industry and provide them with greater understanding about the contributing factors of cash waqf and principles of its management. The results will also be beneficial for the management of IBIs in preparing their strategic plans with regard to strengthening their cash waqf funds and managing their projects and activities. The findings of this paper will also provide guidelines for IBIs to improve their cash waqf collections and understand the perceptions of their employees toward cash waqf donations.
The following sections start by reviewing the literature, then discussing the methodology used, presenting the data analysis and results, discussing the research findings and finally delineating the limitations of the current research and proposing future research topics before concluding the paper.

Literature review
Theory of reasoned action The theory of reasoned action (TRA) was proposed earlier by Fishbein (1980). It is a popular theory in the socio-psychology field that has been widely used in research concerning individual behavior to measure behavioral intentions (Bidin et al., 2009;Amin et al., 2010;Abduh et al., 2011). This theory highlights the behavioral intentions that occur before an actual behavior or action takes place. Ajzen and Fishbein (1980) established that the prominent factors which affect an individual's behavior include attitude, subjective norms and behavioral intention in relation to whether a person would take an action or not. Attitude is the function of beliefs that a person develops toward an object or event and depends on the perception of prior experiences and knowledge. The formed attitude can have a strong influence on an individual's behavior and actions (Maryam et al., 2019). Moreover, subjective norms are determined by an individual's perception of social pressure from others to act in a certain way and his/her motivation to conform to such expectations. Pitchay et al. (2018) considered subjective norms as an important determining factor of behavioral intention in TRA.
The TRA model has been applied in some prior studies that were conducted in Islamic communities and Muslim countries (Maryam et al., 2019). However, empirical investigations which relied on the TRA in IBIs are still insufficient. Abduh et al. (2011) used the TRA in examining the factors that affect the withdrawal behavior of depositors in Malaysian Islamic banks using a sample of 368 respondents. Their results revealed that subjective norms have a higher impact on an individual's decision to withdraw their deposits in comparison to the behavioral attitude. Amin et al. (2010) applied TRA for examining the acceptance of qar Á d Á hasan (benevolent loan) financing among customers of Malaysian banks and reported that price was ranked among the important factors that determine the acceptance of qar Á d Á hasan financing. Their results also showed that attitude and subjective norms have significant influences on the perceptions and behaviors of bank customers toward accepting qar Á d Á hasan financing. Overall, previous research suggests that the main elements in the TRA model that significantly affect behavioral intention and decision-making include attitude and subjective norms (Ajzen and Fishbein, 1980). However, as per the researchers' knowledge, existing empirical studies which tested the intentions of stakeholders to donate cash waqf to IBIs in Malaysia are very limited in the available literature. Hence, this study is built upon the TRA Determinants of cash waqf fund collection and suggests that perceived trust, convenience, WOM and accessibility influence an individual's behavioral intention toward cash waqf contributions. Specifically, TRA is applied to determine employees' attitudes toward cash waqf fund collections in IBIs. Using the TRA for investigating the determinants of stakeholders' intentions to donate cash waqf in their respective IBIs may help practitioners in constructing a sustainable model for cash waqf. The model is vital for banks' operations and for improving their business offerings.

Cash waqf collection
Waqf is regarded as an important nonprofit institution in Malaysia whose main objective is to provide beneficial contributions to the society through social well-being and economic development . This established institution functions based on trust. The asset and resources (tangible as well as intangible) received as waqf are directed for supporting community needs. In other words, the main foundation of waqf deals essentially with improving the living standards of society members, including Muslims and non-Muslims (Pitchay et al., 2015). Ahmed (2004) demonstrated that waqf activities have momentous effects on the enhancement of various community aspects. Moreover, Cajee (2007) outlined that "waqf is a powerful community supporting institution, for example, through the provision of infrastructure, social, health, and educational programs" (p. 9).
Waqf has been a key source of funding for Muslims over the past centuries, starting with the extensive endowments made by the Prophet Muhammad (peace be upon him) and his companions. Waqf can be classified based on its nature and purpose into different forms, such as waqf khayrī (charitable waqf), waqf al-sabīl (public endowment) and waqf al-ʿaw ari Á d (contingent endowment) (Abdullah and Ismail, 2017;Rashid, 2018;Nafar, 2019). Waqf khayrī is normally established to finance education institutions, mosques and shelters. It is mainly aimed at helping individuals and societies which suffer from financial difficulties (Mohamad, 2018). Waqf al-sabīl is typically focused on financing the construction of public utilities (e.g. mosques, water supplies, educational institutions, power plants and graveyards). On the other hand, waqf al-ʿaw ari Á d can be specifically used during emergency times or unanticipated events that could cause negative impact on the livelihood and wellbeing of a certain community. For instance, waqf al-ʿaw ari Á d could be allocated to the fulfillment of particular needs, such as treatment of sick people who do not have the ability to pay the expenses of medication and for the education of poor children. This type of waqf may also be used to fund the utility maintenance of neighborhood villages.
Waqf occurs when a property is made inalienable to its owner while confining its return and manfaʿah (benefit) to donations (Siswantoro et al., 2018). It was described by Abdullah (2020) as a tool for withholding an asset (land, money or real estate) for public interest. Kahf (2003) defined waqf as the endowment of an individual's property for the sake of charity to obtain rewards from Allah (SWT) in the hereafter. Thus, waqf, which is also known as Á sadaqah j ariyah (enduring charity), as stipulated in a Á hadīth (Prophetic saying), has received much attention from Muslims because they perceive it as a worship to obtain rewards in the afterlife. This is in contrast to conventional endowments, by which benefits can only be gained in this world. Osman et al. (2012) stated that in the recent past, waqf has been typically associated to physical assets such as land and building. However, in this form, only a few people could acquire assets to contribute as waqf. For this reason, cash waqf has become a prominent alternative for those who do not have an immovable asset but who could donate money as waqf to benefit the society. Through cash waqf, anyone in the society can participate in charity giving as long as they want to contribute voluntarily for the sake of pleasing Allah (SWT) (Sulaiman et al., 2019).
Prior literature considered cash waqf as an important approach in the economic system of Islam. It is a distinctive form of contribution which relies on cash donations and is considered a reputable tool to make charity (Shaikh et al., 2017). Çizakça (2000) described cash waqf as a generous philanthropic act whereby the donor donates an amount of cash for the sake of getting the blessings from Allah (SWT). Any individual can make contributions for helping the needy through cash giving.
It is stated that the idea of cash waqf was historically presented in the era of the Ottoman caliphate for the purpose of financing different programs related to food security, health services, education, preservation of waqf buildings and mosques, community services, waterworks and helping workers (Çizarça, 1995). Cash waqf was regarded as a key tool for increasing the funds of governments and ultimately enhancing the well-being and economic status of Muslim communities (Kachkar, 2017;Khan et al., 2020). Sadeq (2002) outlined that cash waqf is normally created through pooling a collection of donations for the purpose of building important institutions in a society; for instance, orphanages, schools and health centers.
Today, the contributions to cash waqf are still a feasible and appropriate way for improving the status of the society at large (Saduman and Aysun, 2009). As the concept of cash waqf has been accepted over the past decades as a tool for enhancing the culture of giving and fulfilling Islamic principles in diverse Muslim countries, a number of institutions relied on it for facilitating the acquisitions and distribution of collected donations to support worthy events (Çizakça, 2000). Earlier studies also suggested that cash waqf has important implications on community development and social justice (Ibrahim et al., 2013). For example, cash waqf liquidity can open opportunities for creating and obtaining additional funds which might be used for acquiring other assets such as waqf land for business and agricultural sectors (Kahf, 1999).
In Malaysia, the waqf sector has experienced rapid growth, particularly after the introduction of the cash waqf concept . The attitude toward cash waqf has improved noticeably since the establishment of Malaysia's Waqf Foundation and since the introduction of new schemes for managing waqf assets through other associations, even though it was not possible to achieve the targeted level (Zakaria and Muda, 2017). However, empirical research on managing cash waqf contributions in Malaysia is still not broadly deliberated (Sakti et al., 2016;Khan et al., 2020). With reference to the above debates and arguments, it is evident that a significant relationship exists between IBIs and waqf donations because they represent a primary medium for financing the needs of a society. The participation of Islamic banks in Malaysia in managing cash waqf contributions has thus emerged as a notable trend as a result of increasing pressure from the public for philanthropy . Consequently, Islamic banks have not only become experts in managing waqf funds but have also obtained better capabilities for enhancing and shaping their business offerings, for instance, through financing and maintaining the existing properties of waqf.
In prior literature, there are many factors which have been regarded as key determinants of cash waqf collection; however, this study focuses on examining WOM, accessibility, convenience and trust.
Word of mouth WOM has been widely viewed as one of the important drivers for promoting offerings of a new product or service for different types of customers (Bass, 1969) and for influencing their purchase behavior (Henricks, 1998). Before making any purchase decision, WOM from friends, family and colleagues has been regarded as a primary source of reference for many Determinants of cash waqf fund collection consumers because of the honest advice and recommendations received in their previous experiences (Lin et al., 2013). WOM is considered an informal method of communication delivered to or exchanged simultaneously with different customers about a particular service provider, with regard to usage experience and the characteristics of its offerings as compared to others. In particular, individuals tend to exchange their experiences with their family members and peers regarding the use of certain products and services and dealing with a service provider (Westbrook, 1987;Hossain et al., 2017). According to Kotler and Keller (2006), the members of a family represent the foremost important reference groups whereby they consult each other for most of their decisions.
Similarly, WOM is the main determinant of an individual's willingness to donate to cash waqf institutions. Loyal contributors to cash waqf funds tend to spread favorable WOM and share the experience of dealing with the institution with their peers, tell them about its programs and the services offered and recommend others to provide their support to the community and institution (Palmer, 2014). Based on the above discussions, the following hypothesis is presented: H1. WOM has a positive effect on cash waqf contributions.

Trust
Trust has been established as a key factor which influences individual behavior. Trust refers to the readiness of an individual to develop confidence toward an exchange partner in delivering the desired outcomes as expected (Moorman et al., 1993). Although there is a universal agreement with regard to the importance of trust in simplifying the collection of donations, only limited empirical studies have been conducted to test its effect on individuals' willingness to contribute cash waqf . Snip (2011) declared that a charitable organization which is known for high benevolence, faithfulness and credibility tends to enjoy a positive image as well as favorable reputation. Furthermore, Osman et al. (2012) demonstrated that the bases for attaining particularized trust from individuals in any society should be communicated through actual behavior based on their expectations to enhance economic activities. This view was also outlined by Xie and Peng (2009), who revealed that the trust of an organization can be built through public perception of its integrity, credibility, benevolence and effectiveness in managing relevant activities (Gefen and Straub, 2004). Therefore, charitable organizations that are characterized by benevolence, trustworthiness, honesty in dealing with others and that are known for providing beneficial support to beneficiaries are likely to obtain high credibility from the public. This trust will be translated into increased confidence among individuals, incentivizing them to contribute donations to the charities for supporting the community.
Prior research has also confirmed that trust has a positive impact on cash waqf collections (Melendéz, 2001;Johari et al., 2015;Shukor et al., 2017;Kassim et al., 2019;Nor and Hashim, 2020). Based on the above discussions, the following hypothesis is presented: H2. Trust has a positive effect on cash waqf contributions.

Convenience
Convenience is observed in the literature as the foremost important determinant of consumer purchase decisions because it provides an indication about the monetary cost and expenditure of time and energy needed to acquire a particular item or service. Convenience can be described in different ways, such as time, location, quantity, availability of choices, payment method and packaging, or a combination of these elements (Kelley, 1958). Seiders and Grewal (2002) added that an individual's perception of the convenience of getting a product or service influences his overall assessment of the service provider. However, individuals who wish to contribute to cash waqf institutions can easily do so because they only have to give some cash donations and are not required to provide any other physical/immovable assets (Aziz et al., 2013).
Prior research has consistently confirmed that convenience is an important factor for online shopping using mobile devices (Jih, 2007). As a result of developments in online communications and the introduction of various mobile applications, contributions to cash waqf can also be made easily through online channels at any time (Shukor et al., 2017).
Past research also found that convenience has a positive impact on cash waqf collections (Shukor et al., 2017). Hence, motivating individuals to donate cash waqf requires waqf institutions to improve their services by providing more channels for donations; for instance, through online facilities, given that convenience is considered an important determinant of individuals' donation behavior. Based on the above discussions, the following hypothesis is presented: H3. Convenience has a positive effect on cash waqf contributions.
Accessibility to cash waqf Accessibility to cash waqf is essential given the fact that individuals with different income levels are willing to donate. The payment method system is vital in simplifying the process of donation and making it convenient for others (Aziz et al., 2013). Mohsin and Mohammad (2015) illustrated that institutions can increase cash waqf collections through simplifying the donation process for donors. According to Aziz et al. (2013), easier accessibility of individuals to donate cash waqf is vital because it motivates the donors to contribute. Moreover, past studies confirm that greater accessibility to cash waqf has positive linkages with individuals' intentions to contribute (Johari et al., 2015;. They indicated that accessibility to cash waqf plays an imperative role in affecting cash waqf collection. Nowadays, as many individuals have access to the internet everywhere, providing information and advertisement about waqf via social media channels, such as YouTube, Facebook, Instagram, Twitter and blogs, is a feasible way to influence their intentions to contribute (Amin et al., 2014). For instance, Generation Y individuals are regarded as the key clients in Islamic banking and normally spend more time on Facebook and blogs as compared to those of Generation X. Therefore, tapping on the benefits of personal blogs and social media sites may inspire Generation Y to be involved in online waqf activities. With reference to the above discussions, the following hypothesis is presented: H4. Accessibility to cash waqf has a positive effect on cash waqf contributions.

Methodology
The quantitative research method was used for data collection and for fulfilling the objectives of this research. According to Saunders et al. (2012), a quantitative approach enables researchers to quantify the results and draw conclusions based on the collection of necessary information from a set of respondents. Zikmund et al. (2009) also viewed the quantitative method as an approach that is mainly adopted by researchers to have a better understanding of the different models through statistical or empirical analysis.

Determinants of cash waqf fund collection
As the quantitative research approach can encompass a wider population as compared to the qualitative approach, this has made it more suitable and effective for testing and examining the hypotheses of this study, besides confirming the established theories. Through this approach, the collected data is mainly described based on statistical or numerical results, such as frequency tables and cumulative percentages. This research was conducted by collecting necessary data via a survey tool that was distributed to 218 employees in IBIs in Malaysia during the months of June and July 2018 using the convenience sampling technique. This group of respondents was selected because they are regarded as the main stakeholders of cash waqf.
The questionnaire for this paper was developed based on various scales used in previous studies by a number of researchers. It comprised two sections: section A dealt with information about demographic data: gender, age, professional experience, monthly income and job title; section B consisted of questions for measuring the constructs of this study. Specifically, WOM was measured through four items developed previously by Lin et al. (2013). The measurement scales for accessibility and trust were taken from the study of Johari et al. (2015). To measure convenience, five items were taken from the study of Shukor et al. (2017). Finally, cash waqf collection was measured using four items taken from the study of Johari et al. (2015). The developed survey is based on close-ended questions because they allow the respondents to provide more accurate information and select the best answers from available options (Zikmund et al., 2009). A five-point Likert scale ranging from "strongly disagree" to "strongly agree" was used on all of the measurement items for the ease of collecting the data from the participants.
Prior to conducting the actual research, a pretest of the questionnaire, known as a pilot study, was performed (Polit et al., 2001). The key purpose of the pilot test was to determine the accuracy of the designed questionnaire, identify any errors and validate it (Baker, 1994). Baker (1994) demonstrated that a proper test for the pilot study should consider the involvement of approximately 10% to 20% of actual respondents from the total sample size. Consequently, the pilot test involved 28 respondents being randomly selected to participate in the current research. The data obtained was analyzed using the Statistical Package for the Social Sciences software version 22.0. At first, Cronbach's alpha was used for testing the reliability of the measurement scales and for ensuring that the constructs are suitable for the actual study. The instrument was improved and amended based on the feedback received from the involved participants to ensure that they could clearly understand the questions and that the instrument was free of errors.

Data analysis and results
Based on the demographic results as presented in Table 1, the participating males' in this study consisted of 101 (46.3%) employees, whereas females accounted for 117 (53.7%) of total responses. Thus, the number of participating females is marginally greater than that of males. The participants were categorized into different age groups: less than 20 years, from 20 to 30 years, between 31 and 40 years and more than 40 years. The largest segment of participants (35.6%) are 40 years old or above. Those from 31 to 40 years old represented 35% of total respondents, whereas those whose ages ranged from 20 to 30 years accounted for 29.4% of total responses. Only 10% of the participants had less than one year of professional work experience, whereas 25% had greater than 20 years of experience. In assessing the respondents' monthly income, the result showed that most of them (36.3%) earned between RM3,001 and RM5,000. This is followed by 34.4% whose monthly income ranged from RM5,001 to RM10,000. Those whose monthly income was below RM3,000 accounted for 20%. Finally, the descriptive results showed that 44.8% of the participants were senior executives, 30.1% were executives and 13.4% had managerial positions, whereas 11.7% had other positions.
To analyze the reliability of the variables used in this study, Cronbach's alpha was calculated. All the variables attained a Cronbach alpha value of above 0.7. The repetitions in the survey instrument might make the respondents feel frustrated. However, to solve this issue, the measurement scales were adopted, tested and proven beforehand, and thus, the remaining items are considered reliable. Additionally, the composite reliability for measurement scales was evaluated. It can be seen in Table 2 that the composite reliability values fall in the range between 0.882 and 0.950. Therefore, these values achieved adequate fit as they exceeded the minimum acceptable range of 0.6 as suggested by Hair et al. (2010) and Fornell and Larcker (1981). Moreover, the generated values for average variances extracted (AVE) ranged from 0.715 to 0.841, which is higher than the acceptable minimum value of 0.5 as endorsed by Hair et al. (2016). Based on these results, it can be said that the validity of constructs related to the employed measures achieved a reasonable fit for the data (Barclay et al., 1995). Consequently, the findings verified the existence of convergent validity that is allied to the outer model.
As all of the measurement items were adapted from prior studies, it was not necessary to conduct exploratory factor analysis; instead, confirmatory factor analysis (CFA) was executed. The items were properly allocated to the exact construct as a result of CFA. The validity for the constructs was confirmed using smart partial least squares-structural equation modeling (smart PLS-SEM) through two ways. In the first phase, the measurement Determinants of cash waqf fund collection items showed high factor loadings for their respective constructs while they were discriminated from the other constructs. Moreover, in the second phase, the factor loadings were highly significant in relation to their assigned constructs according to the suggestions of Chow and Chan (2008). The study finds that all the factor loadings for the measurement items exceeded 0.50, which means that CFA is verified.
To verify the hypotheses, the bootstrapping method was used after ensuring the reliability and validity of the measures and generating the structural model via smart PLS-SEM. In general, the findings supported all of the proposed hypotheses (Table 3). Specifically, it was found that WOM has a significant and positive effect on cash waqf contributions (b = 0.131, t = 2.449, p < 0.05); therefore, H1 is accepted. Trust also has a significant as well as positive impact upon cash waqf contributions (b = 0.123, t = 2.235, p < 0.05); thus, H2 is supported. Moreover, convenience was found to be significant and positively affect cash waqf contributions (b = 0.466, t = 8.288, p < 0.05); consequently, H3 is confirmed. Finally, the results revealed that accessibility had a direct and significant effect on cash waqf contributions (b = 0.318, t = 4.687, p < 0.05), which means that H4 is supported. All the factors collectively explain about 85% of the variance in cash waqf contributions. The outcomes of this research reveal that the proposed model provides a better understanding of the key factors that affect an individual's intention to contribute to cash waqf, specifically in Malaysia.

Discussion
The motive for conducting this research was to examine whether accessibility to cash waqf, WOM, trust and convenience exert any impact on cash waqf collection in Malaysian IBIs. The findings confirmed that WOM represents an important determinant of cash waqf collection. This result was confirmed by prior studies that depicted positive linkages between WOM (either through personal communication or online) and cash waqf collection (Faradis, 2015;Shukor et al., 2017;Anwar et al., 2019). Further support was showed by Abdelhady (2012), who concluded that WOM can be built through trust, which ultimately results in the enhancement of cash waqf collection. According to Palmer (2014), loyal givers tend to disseminate positive WOM and inform others about waqf institutions, their programs and services and recommend them to support these institutions. The finding suggests that IBIs could consider marketing communication programs to promote cash waqf if they are interested in maximizing the amount of cash fund contributions. Increasing the collections for cash waqf is not limited to just growing the extrinsic values but also can take place through bringing intrinsic values to the Islamic business organizations to build more business ventures in their future plans.
The outcomes also showed that trust represents a key factor for increasing cash waqf collections, and this is in agreement with prior research (Shih and Fang, 2004;Johari et al., 2015;Osman et al., 2016;Kassim et al., 2019). Trust can be gained when the institutions which collect the funds share information about the way the funds are distributed and the benefits provided to the society. Individuals are usually keen to know where their money goes when they donate. As a result, they expect that the beneficiaries, including those who are in need and poor families, as well as the general public could have a greater quality of life through cash waqf collections. Sargeant and Lee (2004) stated that trust represents the key determinant of public goodwill. They added that when the general public does not have enough confidence in their charity giving, they tend to be less willing to provide resources to support it. Greater support to the existing linkages between cash waqf contributions and trust was observed in the study of Shukor et al. (2017), who specified that trust determines the willingness of Muslims to donate cash waqf. Therefore, waqf institutions should have positive reputations and gain public trust to attract important contributors in Muslim communities in Malaysia and proliferate the giving intention levels among potential donors.
Furthermore, this paper found that convenience has a positive impact on the enhancement of cash waqf collection. Further support was documented in the prior literature. Several studies confirmed that cash waqf collection can be leveraged through convenience (Baqutayan et al., 2018;Anwar et al., 2019;. More support was seen in the study of Jih (2007), who verified that convenience and an individual's decisionmaking are highly correlated. If an individual who wishes to contribute cash waqf recognizes that several channels exist that can enable him/her to contribute to cash waqf collection, it will ultimately lead to a favorable attitude to participating in donations. Shukor et al. (2017) investigated the factors that affect the attitudes of Muslims in Malaysia toward contributing to cash waqf and confirmed that donation convenience was a significant predictor of cash waqf collection, which as a result influenced individuals' willingness to take part in the donation. In this paper, cash waqf contributors revealed that the existence of several channels for contributing to cash waqf such as the availability of an online waqf Determinants of cash waqf fund collection system could attract them to be involved in cash contributions (Yusof et al., 2014). Thus, the management of waqf institutions should improve the promotion programs with respect to cash waqf and design diverse channels for facilitating the process of involvement in cash waqf donations.
Finally, the findings concluded that accessibility to cash waqf exerts a positive impact on the ability to collect waqf funds. This was verified by previous research which illustrated that cash waqf collection can be maximized through accessibility and a simplified process (Johari et al., 2015;. These studies proved that larger and easier access to the online services of waqf institutions represent valuable mechanisms in the promotion of cash waqf collection. Meanwhile, the improved facilities for internet banking and the increased access to different online transactions are regarded as effective approaches for leveraging cash waqf collections (Amin et al., 2014). In addition, banks should regularly publish important information about online waqf through the commonly accessible channels for the purpose of attracting several individuals to try the system. The highly accessible mediums include short message service (SMS) and the internet. Taking into consideration SMS and the internet for designing, advertisements could enable waqf institutions to disseminate information more broadly. It should be noted that, before introducing online waqf, managers are required to learn about the mechanisms for managing customers' databases with regard to information efficiency and effectiveness, and the way banks provide information about waqf could determine the acceptance.
A few limitations are found throughout this study. First, only four factors were examined to explore their effect on cash waqf fund collection. Hence, future studies may test the impact of social media marketing and knowledge sharing about fund usage on cash waqf collection, as many individuals are interested in knowing how the money will be used. Another limitation can be observed in the sampling method and population, which was limited only to IBIs and their staff for taking part in answering the survey. The questionnaire covered only the perceptions of employees and did not involve the larger public. Future research should focus on involving larger number of samples from diverse categories because their opinions could yield different outcomes, and thus, IBIs can better understand the actual perception of the public toward them. Additionally, a quantitative survey was adopted for collecting the needed information; for this reason, future studies are encouraged to rely on longitudinal data to verify the findings and ensure greater generalizability. Finally, this study was conducted in Kuala Lumpur and did not target other regions in Malaysia. Thus, further studies are encouraged to consider other locations in Malaysia to identify the important factors that can encourage them to participate in cash waqf contributions.

Conclusion
The paper provided some useful insights with regard to employees' perceptions about cash waqf donations and the major variables that can affect them to donate. The findings indicated that all of the selected factors, namely, trust, accessibility to cash waqf, WOM and convenience positively affect cash waqf contributions in Malaysian IBIs. The results can be a valuable source of reference for the management of Islamic banks to understand how to enhance cash waqf collection. It was also found in this study that the participants appreciate different means or tools that could help them to donate to cash waqf institutions. These results may enable waqf institutions to develop better strategies for attracting givers, besides promoting and enhancing their cash waqf budget. Furthermore, IBIs still need to improve their branding and communication strategies to the public to show how they manage cash waqf donations. Islamic institutions that are involved in cash waqf management can emphasize development of their marketing strategies in an attempt to grow and sustain cash waqf funds. For instance, a detailed marketing plan should be formulated and executed to promote cash waqf by IBIs. In addition to advertising and promotion, these institutions could nurture their customer services and enhance their information technology infrastructure to support the public when they intend to participate in donations. Such factors not only influence the existing customers or contributors but also attract new ones. Therefore, understanding what factors can motivate individuals to participate in cash waqf donations provides the IBIs in Malaysia with sustainable competitive advantages. Future research may examine other antecedents of cash waqf collection from different perspectives to gain further insights about the key factors that motivate donors to contribute cash waqf.