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

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

doi:10.1142/S0217590820420059

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

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

King Abdulaziz University
International Islamic University of Malaysia
INTI International University

Research output: Contribution to journal › Article › peer-review

9 Citations (Scopus)

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 language	English
Pages (from-to)	459-475
Number of pages	17
Journal	Singapore Economic Review
Volume	67
Issue number	1
Early online date	25 Jul 2020
DOIs	https://doi.org/10.1142/S0217590820420059
Publication status	Published - 1 Mar 2022
Externally published	Yes

Bibliographical note

Publisher Copyright:
© 2020 World Scientific Publishing Company.

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

accountability
governance
reporting
Shari'ah
trust
Waqf

ASJC Scopus subject areas

Economics and Econometrics

Access to Document

10.1142/S0217590820420059

Cite this

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title = "Building Trust in Waqf Management - Implications of Good Governance and Transparent Reporting",

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.",

keywords = "accountability, governance, reporting, Shari'ah, trust, Waqf",

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doi = "10.1142/S0217590820420059",

language = "English",

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AU - Ahmad, Abu Umar Faruq

AU - Siraj, Siti Alawiah Bt

PY - 2022/3/1

Y1 - 2022/3/1

N2 - 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.

AB - 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.

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KW - governance

KW - reporting

KW - Shari'ah

KW - trust

KW - Waqf

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DO - 10.1142/S0217590820420059

M3 - Article

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SN - 0217-5908

VL - 67

SP - 459

EP - 475

JO - Singapore Economic Review

JF - Singapore Economic Review

IS - 1

ER -

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

Abstract

Bibliographical note

UN SDGs

Keywords

ASJC Scopus subject areas

Access to Document

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