본문 바로가기
KERD
논문KCI 등재

Civil Servant Commitment on Giving Cash Waqf: Does Trust Matter?

0

조회

0

다운로드

0

인용

0

참고문헌

키워드

초록

Purpose: This study analyzes civil servants' trust in cash waqf institution and their relationship with commitment. We use Key Mediating Variables (KMV) Theory with variables such as board benevolence, board integrity, board ability, board opportunism, communication, and accountability to predict the trust and commitment of civil servants in providing cash waqf. Research design, data and methodology: We used a quantitative research approach and an online questionnaire distributed to civil servants in Gorontalo Province; 410 respondents were obtained. Structural Equation Modeling (SEM) was used, utilizing the SEM-PLS software to analyze the data. Result: This study found that the variables board benevolence, board ability, board integrity, board opportunism, communication, and accountability affected trust. As for the variable of accountability, the hypothesis was rejected Conclusion: The communication variable of cash waqf institutions has a strong influence in increasing the confidence of civil servants in providing cash endowments. However, trust in waqf institutions may diminish due to low accountability and poor governance of cash waqf institutions. The trust of civil servants in cash waqf institutions in the future will increase their commitment to waqf.

Abstract

Purpose: This study analyzes civil servants' trust in cash waqf institution and their relationship with commitment. We use Key Mediating Variables (KMV) Theory with variables such as board benevolence, board integrity, board ability, board opportunism, communication, and accountability to predict the trust and commitment of civil servants in providing cash waqf. Research design, data and methodology: We used a quantitative research approach and an online questionnaire distributed to civil servants in Gorontalo Province; 410 respondents were obtained. Structural Equation Modeling (SEM) was used, utilizing the SEM-PLS software to analyze the data. Result: This study found that the variables board benevolence, board ability, board integrity, board opportunism, communication, and accountability affected trust. As for the variable of accountability, the hypothesis was rejected Conclusion: The communication variable of cash waqf institutions has a strong influence in increasing the confidence of civil servants in providing cash endowments. However, trust in waqf institutions may diminish due to low accountability and poor governance of cash waqf institutions. The trust of civil servants in cash waqf institutions in the future will increase their commitment to waqf.

참고문헌 (57)

  1. Abosag, I., "The Commitment-Trust Theory: The British and Saudi Arabian Cross-National Perspective", pp.1~24 (2006)
  2. Ahmad, M., "A Proposed Integrated Temporary Cash Waqf and Salam for Agri-Financing for Rice Farmers in Indonesia", International Journal of Islamic Economics and Finance Research, 1(2), pp.31~43 (2018)
  3. Aldeen, K. N., "Contemporary Issues on Cash Waqf : A Thematic Literature Review", International Journal of Islamic Economics and Finance(IJIEF), 3(3), pp.119~144 (2020)[DOI]
  4. Amaliyah, H., "Impact of Digital Shariah Banking Systems on Cash-Waqf amongst Muslim Millennials", Budapest International Research and Critics Institute(BIRCIJournal), 5(1), pp.3212~3225 (2022)[DOI]
  5. Badan Wakaf Indonesia, "Mengenal Wakaf Uang", Badan Wakaf Indonesia, ~ (2020)
  6. Bakar, A., "Sustainable poverty alleviation through integration of waqf and microfinance : a case study of Sokoto State, Nigeria", International Journal of Business and Technopreneurship, 7(3), pp.273~306 (2017)
  7. Bennett, R., "Causes and consequences of donor perceptions of the quality of the relationship marketing activities of charitable organisations", Journal of Targeting, Measurement and Analysis for Marketing, 13(2), pp.122~139 (2005)[DOI]
  8. Berakon, I., "Impact of digital Sharia banking systems on cash-waqf among Indonesian Muslim youth", Journal of Islamic Marketing, 13(7), pp.1551~1573 (2022)
  9. BKN, "Statistik ASN Desember 2021", BKN, ~ (2021)
  10. Daud, D., "Waqf Reporting to Fulfil Stakeholder Attribution in Waqf Islamic Councils", Business Management Quarterly Review, 2, pp.38~53 (2011)
  11. Fama, E., "Agency Problem and Residual Claims", Journal of Law and Economics, 26(2), pp.327~329 (1983)
  12. Fathurrahman, R. M.S., "Factors That Influence Students ’ Awareness in Participating of Cash Waqf", Islamic Business and Management Journal, 1(2), pp.1~10 (2018)
  13. Fauziah, N. N., "Developing Cash Waqf Model as an Alternative Financing for Social Enterprises to Support Decent Work and Economic Growth in Indonesia", Turkish Journal of Islamic Economics, 8(Special Issue), pp.195~217 (2021)[DOI]
  14. Fauziah, N. N., "An Analysis of Cash Waqf Linked Sukuk for Socially Impactful Sustainable Projects in Indonesia", Journal of Islamic Finance, 10(1), pp.001~010 (2021)
  15. Fornell, C., "Evaluating structural equation models with unobservable variables and measure-ment error", Journal of Marketing Research, 18(1), pp.39~50 (1981)[DOI]
  16. Hair, J. F., "Multivariate data analysis" (2014)
  17. Hair, J. F., "PLS-SEM : Indeed a silver bullet", The Journal of Marketing Theory and Practice, 19(2), pp.139~152 (2011)
  18. Hamdan, N., "Transforming Islamic Philanthropy for Ummah Excellence" (2013)
  19. Hanesti, E. M., "Cash Waqf as A Solution of Food Need Probelm in Indonesia", Management and Economics Journal, 3(3), pp.201~216 (2018)[DOI]
  20. Hardy, L., "Accountability and Giving Accounts: Informal Reporting Practices in a Religious Corporation", Accounting, Auditing & Accountability Journal, 26(4), pp.539~566 (2013)[DOI]
  21. Hasan, R., "Revitalization of Waqf for Socio-Economic Development, Volume II: Vol. II" (2019), Springer International Publishing
  22. Ho, P. L., "Corporate governance and different types of voluntary disclosure : Evidence from Malaysian listed firms", Pacific Accounting Review, 25(1), pp.4~29 (2013)[DOI]
  23. Holdford, D., "Testing Commitment-Trust Theory in Relationships Between Pharmacy Schools and Students", American Journal of Pharmaceutical Education, 61, pp.249~256 (1997)
  24. Hidayatul Ihsan, "WAQF accounting and management in Indonesian WAQF institutions", Humanomics, 27(4), pp.252~269 (2011), Emerald[DOI]
  25. James L. Perry, "The Motivational Bases of Public Service", Public Administration Review, 65(4), pp.390~395 (1990)[DOI]
  26. Johari, Fuadah, "Factors that influence repeat contribution of cash waqf in Islamic philanthropy", Malaysian Accounting Review, 14(2), pp.55~78 (2015)
  27. Kamil, M., "Motivation for Charitable Act  : A Case Study of Cash Waqf dur ing Pandemic in Indonesia", Journal of Contemporary Business and Islamic Finance, 1(1), pp.32~49 (2021)
  28. Kasri, R. A., "The role of knowledge, trust, and religiosity in explaining the online cash waqf amongst Muslim millennials", Journal of Islamic Marketing, 13(6), pp.1334~1350 (2022)[DOI]
  29. "Wakaf Uang dari, oleh, dan untuk Masyarakat" (2021)[URL]
  30. Dana L. Knoll, "Antecedents of trust in supervisors, subordinates, and peers", Journal of Managerial Psychology, 26(4), pp.313~330 (2011), Emerald[DOI]
  31. Komite Nasional Ekonomi dan Keuangan Syariah, "Pengembangan Digitalisasi dan Integrasi Data Wakaf Nasional", KNEKS, ~ (2021)
  32. Masruki, R., "The Development of Waqf Accounting in Enhancing Accountability", Middle-East Journal of Scientific Research, 13, pp.1~6 (2013), Research in Contemporary Islamic Finance and Wealth Management
  33. Masyita, D., "A dynamic model for cash waqf management as one of the alternative instruments for the poverty alleviation in Indonesia", The 23rd International Conference of The System Dynamics Society Massachussets Institute of Technology (MIT), pp.1~29 (2005)
  34. Mayer, R. C., "An Integrative Model of Organisational Trust", Academy of Management Review, 20(3), pp.709~734 (1995)[DOI]
  35. Mayer, R., "The effect of the performance appraisal system on trust for management : A field quasiexperiment", Journal of Applied Psychology, 84(1), pp.123~136 (1999)
  36. Medina, C., "Transparency policy and students’satisfaction and trust", Transforming Government: People, Process and Policy, 9(3), pp.309~323 (2016)
  37. Morgan, R., "The Commitment-Trust Theory of Relationship Marketing", Journal of Marketing, 58, pp.20~38 (1994)
  38. Mustafa, M. O. A., "Antecedents of Zakat Payers’ Trust in An Emerging Zakat Sector : An Exploratory Study", Journal of Islamic Accounting and Business Research, 4(1), pp.4~25 (2013)
  39. Mustofa, I., "the Implementation of the Regulation of Cash Waqf Management in Higher Educational Institution in Indonesia and Malaysia(a Study of Legal System Theory)", Humanities & Social Sciences Reviews, 8(4), pp.69~77 (2020)[DOI]
  40. Nadya, P. S., "Strategy of Optimalization Cash Waqf in Indonesia Strategi Optimalisasi Wakaf Tunai Di Indonesia", Jurnal Syarikah, 4(2), pp.1~14 (2018)
  41. Osman, A. F., "Determinant of Cash Waqf Giving in Malaysia : Survey of Selected Works", Syria Studies, 7(1), pp.37~72 (2015)[DOI]
  42. Osman, A. F., "Measuring a Cash Waqf Giving Behavior among Muslim Donors in Malaysia  : A Theory of Planned Behavior Approach Using Structural Equation Modeling", The Journal of Muamalat and Islamic Finance Research, 14(2), pp.39~63 (2017)[DOI]
  43. Pitchay, A. A., "Factors influencing the behavioral intentions of muslim employees to contribute to cash-waqf through salary deductions", Journal of King Abdulaziz University, Islamic Economics, 28(1), pp.63~100 (2015)[DOI]
  44. Purnamasari, V., "Determinants of Cash Waqf Awareness in Indonesia : An SEM Approach", 10(1), pp.145~152 (2021)[DOI]
  45. Putraa, P., "Planned Behavior Theory in Paying Cash Waqf", Journal of Humanities and Social Studies, 4(1), pp.05~09 (2020)[DOI]
  46. Qurrata, V. A., "Media promotion, Islamic religiosity and Muslim community perception towards charitable giving of cash waqf", International Journal of Monetary Economics and Finance, 13(3), pp.296~305 (2020)[DOI]
  47. Razak, D. A., "Factors Influencing Intentions on Use of Cash Waqf as an Aid in Time of Covid-19 in Malaysia", South East Asia Journal of Contemporary Business, Economics and Law, 24(3), pp.1~8 (2021)
  48. Roberts, K., "Measuring the quality of relationships in consumer services : An empirical study", European Journal of Marketing, 37(1), pp.169~196 (2003)
  49. Sakti, M. R. P., "Determinants of Cash Waqf Contribution in Klang Valley : A SEM Approach", Journal of Islamic Monetary Economics and Finance, 2(1), pp.111~114 (2016)[DOI]
  50. Sargeant, A., "Building Donor Loyalty : The Antecedents and Role of Commitment in the Context of Charity Giving", Journal of Nonprofit & Public Sector Marketing, 18(2), pp.1~33 (2007)
  51. Shirazi, N. S., "Integrating Zakat and Waqf into the Poverty Reduction Strategy of the IDB Member Countries", Islamic Economic Studies, 22(1), pp.79~108 (2014)[DOI]
  52. Sukmadilaga, C., "Priority Factor Analysis on Cash Waqf Linked Sukuk(CWLS)Utilization in Indonesian Shariah Capital Market", Academy of Accounting and Financial Studies Journal, 25(5), pp.1~14 (2021)
  53. Torres-Moraga, E., "Antecedents of donor trust in an emerging charity sector: The role of reputation, familiarity, opportunism and communication", Transylvanian Review of Administrative Sciences, 29E, pp.159~177 (2010)
  54. Torres, L., "Accounting for Accountability and Management in NPOs—A Comparative Study of Four Countries : Canada, the United Kingdom, the USA and Spain", Financial Accountability & Management, 19(3) (2003)
  55. Study on the Charitable Donation Based on the Corporate Governance Characteristics, "Xiang, X.", ~ (2008)
  56. Yu, P. L., "Building Trust in Internet Banking : A Trustworthiness Perspective", Industrial Management & Data Systems, 115(2), pp.235~252 (2015)[DOI]
  57. Zauro, N. A., "Integration of Waqf towards enhancing financial inclusion and socio-economic justice in Nigeria", International Journal of Ethics and Systems, 36(4), pp.491~505 (2020)[DOI]

관련 논문AI추천

이 간행물의 다른 논문 (11건)