Building Trust in Waqf Management - Implications of Good Governance and Transparent Reporting

Rashedul Hasan, Abu Umar Faruq Ahmad, Siti Alawiah Bt Siraj

Research output: Contribution to journalArticlepeer-review

Abstract

This study seeks to highlight the implications of governance and reporting practices in ensuring accountability and building donors trust in Waqf Institutions (WIs). Data gathered through the survey are analyzed using PLS-SEM technique. The conceptual model was developed based on the critical review of the past literature. Among the three proxies of board attributes, only board ability has a significant positive impact on accountability. Voluntary information disclosure has a significant positive impact on accountability. Accountability has a significant impact on building trust in waqf management. Results provided by the study advocate for the adoption of formal reporting and improved governance mechanisms to enhance donors' trust in WIs.

Original languageEnglish
Pages (from-to)459-475
Number of pages17
JournalSingapore Economic Review
Volume67
Issue number1
Early online date25 Jul 2020
DOIs
Publication statusPublished - 1 Mar 2022
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2020 World Scientific Publishing Company.

Keywords

  • accountability
  • governance
  • reporting
  • Shari'ah
  • trust
  • Waqf

ASJC Scopus subject areas

  • Economics and Econometrics

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