Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions

Ahmad, Zulfikar Ali; Rusdianto, Rusdianto

doi:10.22515/shirkah.v5i2.317

Cited by 19 publications

(22 citation statements)

References 45 publications

(90 reference statements)

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“…In addition, reports also submitted to the Badan Wakaf Pondok Modern Darussalam Gontor (Fasa et al, 2016). This research is in accordance with the research that has been conducted by (Ahmad & Rusdianto, 2020;Jayanto & Munawaroh, 2019) financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency.…”

Section: Hypothesis Testsupporting

confidence: 86%

“…If the institution is able to provide accountable and transparent reporting, it can be ensured that the community will be more satisfied and more confident in providing waqf assets through the waqf management institution and increase the interest in waqf in the provision of waqf assets (Jayanto & Munawaroh, 2019). Studied (Ahmad & Rusdianto, 2020)previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT stated that transparency has a significant positive effect on the mandate of waqif and the intention to donate money through Islamic microfinance institutions. (Farwell, Shier, & Handy, 2019) stated that transparency has a positive effect on trust in non-profit institutions.…”

Section: Transparencymentioning

confidence: 99%

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Reputation, Transparency, Trust and Waqif's Perception on Nadzir’s Professional Toward Intention to Act Waqf: Empirical Study in Pondok Modern Darussalam Gontor (PMDG)

Rofiqo

Muslih

Sari³

2021

JISEL

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This study aims to explore the reputation, transparency, trust, waqif perception of nadzir’s professionalism, and the intention to pay waqf in Gontor Institution. This study based on the theory of planned behavior (TPB) which examines the effect of reputation, transparency, trust toward waqif perception of Nadzir’s professionalism and intention to pay waqf. The approach this study is a quantitative approach with structural equation modeling-partial least square (SEM-PLS) measurements. The number of respondents 200 alumni of the Pondok Modern Darussalam Gontor. The findings in this study indicate that reputation, transparency, trust have a significant positive effect on the intention to pay waqf at Pondok Modern Darussalam Gontor with the waqif’s perception of nadzir’s professionalism as mediating effect. Other findings indicate that trust as moderating effect between reputation and waqif perception of nadzir’s professional.

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Section: Hypothesis Testsupporting

confidence: 86%

Section: Transparencymentioning

confidence: 99%

Reputation, Transparency, Trust and Waqif's Perception on Nadzir’s Professional Toward Intention to Act Waqf: Empirical Study in Pondok Modern Darussalam Gontor (PMDG)

Rofiqo

Muslih

Sari³

2021

JISEL

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“…Tingginya permintaan badan amal untuk lebih akuntabel menunjukkan kurangnya kepercayaan terhadap badan amal. Kurangnya kepercayaan dapat disebabkan, seperti penipuan dan tindakan tidak etis lainnya (Ahmad & Rusdianto, 2020)…”

Section: A Pendahuluanunclassified

Persepsi Keamanan, Kepercayaan, dan Akuntabilitas Perusahaan Terhadap Niat Berdonasi Melalui Fintech Crowdfunding

Irawan

Puspitasari

Astuti

et al. 2022

ISO

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This study aims to empirically examine the effect of perceived security, trust and corporate accountability on the intention to donate through fintech crowdfunding. This research data is primary data which is obtained by distributing questionnaires through google form. The population of this study is all Indonesian people who have used fintech crowdfunding. The sample in this study used simple random sampling, where everyone who has used fintech crowdfunding is randomly selected and asked to be part of the research sample. Testing the data in this study using structural equation modeling (SEM) model with a Smart PLS 3. The results showed that the trust, security and accountability of the company had a positive and significant effect on the intention to donate through fintech crowdfunding. A crowdfunding company that is able to provide a high level of security related to customer personal data and transaction information, is able to make customers believe it, and the company's ability to provide disclosure of its financial statement information will make people believe that they will make online donations to the crowdfunding company.Keywords: accountability, intention to donate, security, trust. ABSTRAKPenelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi keamanan, kepercayaan dan akuntabilitas perusahaan terhadap niat berdonasi melalui fintech crowdfunding. Data penelitian ini merupakan data primer dimana diperoleh dengan melakukan penyebaran kuisioner melalui google form. Populasi penelitian ini seluruh masyarakat Indonesia yang pernah menggunakan fintech crowdfunding. Sampel pada penelitian ini menggunakan simple random sampling, dimana setiap orang yang pernah menggunakan fintech crowdfiunding dipilih secara acak dan diminta untuk menjadi bagian sebagai sampel penelitian. Pengujian data dalam penelitian ini menggunakan model structural equation modeling (SEM) dengan Smart PLS 3. Hasil penelitian menunjukkan bahwa kepercayaan, keamanan dan akuntabilitas perusahaan berpengaruh positif dan signifikan terhadap niat berdonasi melalui fintech crowdfunding. Perusaahan crowdfunding yang mampu memberikan tingkat keamanan yang tinggi terkait dengan data pribadi pelanggan maupun terhadap informasi transaksi, mampu membuat pelanggan pecaya, serta kemampuan perusahaan dalam memberikan keterbukaan atas informasi laporan keuangannya akan membuat masyarakat yakin akan melakukan donasi online pada perusahaan crowdfunding tersebut.Kata Kunci: akuntabilitas, keamanan, kepercayaan, niat berdonasi.

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“…Over the years, the study on transparency has been increasingly explored due to its ability to provide performance benefits to businesses by improving cross-business interaction and cooperation (Zhu et al, 2018) and promoting sustainability (Brun et al, 2020). According to Ahmad and Rusdianto (2020), as transparency refers to confidence in information discovered, three elements need to be considered: disclosure, clarity, and accuracy. In addition, the Organization for Economic Co-operation and Development (OECD) has highlighted transparency as one of the 10 characteristics that underpin procurement integrity (Quiroga et al, 2021).…”

Section: Transparencymentioning

confidence: 99%

Transparency And Halal Procurement In The Hotel Industry

Shari¹

2022

The European Proceedings of Multidisciplinary Sciences

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The demand for the halal industry is increasing each year across the globe. Businesses are actively improving their understanding of halal products and practices in meeting this demand. As one of the highest contributors to the country's economic development, the hotel industry is not left to grab this opportunity. One of the broadest sections of the halal sector is food supply chains, focusing on halal risk management, halal integrity, halal logistics, and halal warehousing. However, the study on transparency in the halal supply chain is minimal, whereas the existing research mainly focuses on traceability. Even though transparency and traceability are intimately related, there is a major difference in properly executing halal procurement. This paper discusses the understanding of transparency, the impact of transparency in halal procurement, and management's role in practising transparency. This conceptual study was based on the comprehensive literature review of the most recent available research on transparency and halal procurement. The findings provide societal value by guiding the hotel industry or businesses to adequately implement the halal practices according to Shariah compliance, resulting in better overall services, thus recommending transparency practises in halal procurement policy. Further empirical research should be conducted in testing the relationship between transparency and halal procurement.

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Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions

Cited by 19 publications

References 45 publications

Reputation, Transparency, Trust and Waqif's Perception on Nadzir’s Professional Toward Intention to Act Waqf: Empirical Study in Pondok Modern Darussalam Gontor (PMDG)

Reputation, Transparency, Trust and Waqif's Perception on Nadzir’s Professional Toward Intention to Act Waqf: Empirical Study in Pondok Modern Darussalam Gontor (PMDG)

Persepsi Keamanan, Kepercayaan, dan Akuntabilitas Perusahaan Terhadap Niat Berdonasi Melalui Fintech Crowdfunding

Transparency And Halal Procurement In The Hotel Industry

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