Factors influencing the behavioural intention to accept benefidonor concept among stakeholders of Waqf
Journal of Islamic Accounting and Business Research
ISSN: 1759-0817
Article publication date: 10 February 2023
Issue publication date: 22 November 2023
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
Acknowledgements
This research is benefited from the funding of the Research Excellence Consortium (Konsortium Kecemerlangan Penyelidikan or KKP) and Ministry of Higher Education (MOHE) (Synergyzing Waqf Ecosystem in Malaysia Islamic Social Finance: Measuring the Impact of “Benefidonors” Utilising the Digital Platform in Enhancing Sustainable Community Development) (USIM/KKP-101/IFWMI/FEM/LUAR-K/43920). The funders had no role in study design, data collection and analysis, decision to publish or preparation of the manuscript.
Citation
Haron, H., Mat Nor, F., Johari, F., Misbah, H. and Shafii, Z. (2023), "Factors influencing the behavioural intention to accept benefidonor concept among stakeholders of Waqf", Journal of Islamic Accounting and Business Research, Vol. 14 No. 8, pp. 1344-1360. https://doi.org/10.1108/JIABR-06-2022-0146
Publisher
:Emerald Publishing Limited
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