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

Azzahra, F., & Majid, M. S. A. (2020). What Drives Muzakki to Pay Zakat at Baitul Mal? Shirkah: Journal of Economics and Business, 5(1), 27–52. https://doi.org/10.22515/shirkah.v5i1.297

Badan Wakaf Indonesia. (2019). Lembaga Keuangan Syariah Penerima Wakaf Uang. https://bwi.or.id/index.php/en/tentang-wakaf/data-wakaf/lembaga-keuangan-syariah-penerima-wakaf-uang.html

Baron, R. ., & Kenny, D. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategi, and Statistical Consideration. Journal of Personality and Social Psychology, 51(6), 1173–1182.

Bekkers, R. (2003). Trust, Accreditation, and Philanthropy in the Netherlands. Nonprofit and Voluntary Sector Quarterly, 32(4), 596–615. https://doi.org/10.1177/0899764003258102

Bhaduri, G., & Ha-Brookshire, J. E. (2011). Do transparent business practices pay? Exploration of transparency and consumer purchase intention. Clothing and Textiles Research Journal, 29(2), 135–149. https://doi.org/10.1177/0887302X11407910

Budiman, A. A. (2001). Akuntabilitas Lembaga Pengelola Wakaf. Walisongo, 19(1), 75–102.

Castaldo, S., Premazzi, K., & Zerbini, F. (2010). The Meaning(s) of Trust. A Content Analysis on the Diverse Conceptualizations on Business of Trust in Scholarly Research on Business Relationships. Journal of Business Ethics, 96(4), 657–668.

Chaudhuri, A., & Holbrook, M. B. (2001). The Chain of Effects from Brand Trust and Brand Affect to Brand Performance : The Role of Brand Loyalty. Journal of Marketing, 65(2), 81–93.

Church, A. H., & Waclawski, J. (1999). Influence behaviors and managerial effectiveness in lateral relations. Human Resource Development Quarterly, 10(1), 3–34.

Cohen, J. (1992). A Power Primer. Psycological Bulletin, 112, 155–159.

Cordery, C. J., & Baskerville, R. F. (2011). Charity Transgressions, Trust and Accountability. Voluntas, 22(2), 197–213. https://doi.org/10.1007/s11266-010-9132-x

Cox, A. D., Cox, D., & Mantel, S. P. (2010). Consumer response to drug risk information: The role of positive affect. Journal of Marketing, 74(4), 31–44. https://doi.org/10.1509/jmkg.74.4.31

Diez, E. B., & Sotorrío, L. L. (2012). The Influence of Transparency of University Social Responsibility in the Creation of Reputation. Regional and Sectoral Economic Studies, 12(3), 21–30. http://www.usc.es/economet/journals2/eers/eers1232.pdf

Diniyya, A. A. (2019). Development of Waqf Based Microfinance and its Impact in Alleviating The Poverty. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 2(2), 107–123.

Ebrahim, A. (2003). Accountability In Practice : Mechanisms for NGOs. World Development, 31(5), 813–829. https://doi.org/10.1016/S0305-750X(03)00014-7

Edwards, M., & Hulme, D. (1996). Too close for comfort? The impact of official aid on nongovernmental organizations. World Development, 24(6), 961–973. https://doi.org/10.1016/0305-750X(96)00019-8

Epstein, M. J., & Yuthas, K. (2011). The critical role of trust in microfinance success: Identifying problems and solutions. Journal of Developmental Entrepreneurship, 16(4), 477–497. https://doi.org/10.1142/S1084946711001951

Fadilah, U. N. (2018). Potensi Wakaf Tunai Capai Rp 180 Triliun. Republika.Co.Id. https://www.republika.co.id/berita/dunia-islam/wakaf/18/10/16/pgovmd384-potensi-wakaf-tunai-capai-rp-180-triliun

Fard, Hassan D., & Rostamy, A. A. A. (2007). Promoting public trust in public organizations: Explaining the role of public accountability. Public Organization Review, 7(4), 331–344. https://doi.org/10.1007/s11115-007-0041-4

Fard, Hassan Danaee, & Rostamy, A. A. A. (2007). Promoting public trust in public organizations: Explaining the role of public accountability. Public Organization Review, 7(4), 331–344. https://doi.org/10.1007/s11115-007-0041-4

Farwell, M. M., Shier, M. L., & Handy, F. (2018). Explaining Trust in Canadian Charities: The Influence of Public Perceptions of Accountability, Transparency, Familiarity and Institutional Trust. Voluntas, 12(1), 46-53. https://doi.org/10.1007/s11266-018-00046-8

Flood, M. D., Huisman, R., Koedijk, K. G., & Mahieu, R. J. (1999). Quote disclosure and price discovery in multiple-dealer financial markets. Review of Financial Studies, 12(1), 37–59. https://doi.org/10.1093/rfs/12.1.37

Garcia, S. M. (2002). Power and the illusion of transparency in negotiations. Journal of Business and Psychology, 17(1), 133–144. https://doi.org/10.1023/A:1016204417910

Gillespie, N. A., & Mann, L. (2004). Transformational leadership and shared values: The building blocks of trust. Journal of Managerial Psychology, 19(6), 588–607. https://doi.org/10.1108/026839404

Grimmelikhuijsen, S. (2012). Linking transparency, knowledge and citizen trust in government: an experiment. International Review of Administrative Sciences, 78(1), 50–73. https://doi.org/10.1177/0020852311429667

Hair, J., Hult, C., & Sartstedt, M. (2013). A Primer on PArtial Least Squares Structural Equation MOdelling (PLS-SEM). Sage.

Handayani, R. P., & Kurnia, T. (2015). Analisis persepsi masyarakat kota bogor terhadap wakaf tunai bogor people perception analysis to the cash waqf. Jurnal Syarikah, 1(2), 61–70.

Haneef, M. A., Muhammad, A. D., Pramanik, A. H., & Mohammed, M. O. (2014). Integrated Waqf Based Islamic Microfinance Model (IWIMM) for Poverty Alleviation in OIC Member Countries. Middle-East Journal of Scientific Research, 19(2), 286–298. https://doi.org/10.5829/idosi.mejsr.2014.19.2.12565

Hasan, R., Hassan, M. K., & Rashid, M. (2019). Mediating Role of Trust in Cash Waqf Donations. In Revitalization of Waqf for Socio-Economic Development, Volume II (pp. 293–317). Springer International Publishing. https://doi.org/10.1007/978-3-030-18449-0_15

Huda, N., Anggraini, D., Rini, N., Hudori, K., & Mardoni, Y. (2014). Akuntabilitas sebagai Sebuah Solusi Pengelolaan Wakaf. Jurnal Akuntansi Multiparadigma, 5(3). https://doi.org/10.18202.

Hyndman, N., & Mcconville, D. (2018). Trust and accountability in UK charities : Exploring the virtuous circle. The British Accounting Review, 50(2), 227-237. doi.org/10.1016/j.bar.2017.

Ihsan, H., & Ibrahim, S. H. H. M. (2011). WAQF accounting and management in Indonesian WAQF institutions: The cases of two WAQF foundations. Humanomics, 27(4), 252–269. https://doi.org/10.1108/08288661111181305

Jahansoozi, J. (2006). Organization-stakeholder relationships: exploring trust and transparency. Journal of Management Development, 25(1), 942–955.

Johari, F., Alias, M. H., Shukor, S. A., Wahab, K. A., Aziz, M. R. A., Ahmad, N., Zulkefli, Z. K., Hussin, F. A., & Ibrahim, P. (2015). Factors that Influence Repeat Contribution of Cash Waqf in Islamic Philanthropy. Malaysian Accounting Review, 14(No. 2), 55–78.

Jordan, J. S., Peek, J., & Rosengren, E. S. (2000). The market reaction to the disclosure of supervisory actions: Implications for bank transparency. Journal of Financial Intermediation, 9(3), 298–319. https://doi.org/10.1006/jfin.2000.0292

Kang, J., & Hustvedt, G. (2014). Building Trust Between Consumers and Corporations: The Role of Consumer Perceptions of Transparency and Social Responsibility. Journal of Business Ethics, 125(2), 253–265. https://doi.org/10.1007/s10551-013-1916-7

Keh, H. T., & Xie, Y. (2009). Corporate reputation and customer behavioral intentions: The roles of trust, identification and commitment. Industrial Marketing Management, 38(7), 732–742. https://doi.org/10.1016/j.indmarman.2008.02.005

Larsson, R., Bengtsson, L., Henriksson, K., & Sparks, J. (1998). The Interorganizational Learning Dilemma : Collective Knowledge Development in Strategic Alliances. Organization Science, 9(3), 285–305.

Madhavan, A., Porter, D., & Weaver, D. (2005). Should securities markets be transparent? Journal of Financial Markets, 8(3), 265–287. https://doi.org/10.1016/j.finmar.2005.05.001

Mahanani, Y. (2019). Kolaborasi Wakaf di Lembaga Keuangan Mikro Syariah Indonesia. Sharianews.Com. https://sharianews.com.

Mokthar, M. Z. (2016). Perceptions of Universiti Sains Malaysia Muslim Staff on Factors Influencing their Intention to Perform Cash Waqf. Journal of Islamic Studies and Culture, 4(2), 101–108. https://doi.org/10.15640/jisc.v4n2a11

Mokthar, M. Z. (2018). Perceptions of Universiti Sains Malaysia Muslim Staff on Factors Influencing their Intention to Perform Cash Waqf. International Journal of Academic Research in Business and Sosial Science, 8(5), 877–887. doi.org/10.15640/jisc.v4n2a11

Morgan, R. M., & Hunt, S. D. (1994). Theory of Relationship Marketing. Journal of Marketing, 58(3), 20–38. https://doi.org/10.1177/1356766710391135

Musa, S. O., & Salleh, M. C. M. (2018). Proposing a Model for Entrepreneurship Development: The Role of Entrepreneurs' Cash Waqf Intention. Journal of Islamic Monetary Economics and Finance, 4(1), 183–204. https://doi.org/10.21098/jimf.v4i1.764

Oladapo, H. B., Norma, S. M., Mustafa, O. M., & Gapur, O. (2017). Cash Waqf as an Alternative Panacea to Poverty Alleviation, An Overview of Human Development in Nigeria. Turkish Journal of Islamic Economics, 4(2), 83–90. https://doi.org/10.26414/tujise.2017.4.2.83-90

Osman, A. F., Mohammed, M. O., & Fadzil, A. (2015). Factor Influencing Cash Waqf Giving Behavior : A Revised Theory Of Planned Behavior. Journal of Global Business and Social Entrepreneurship (GBSE), 11(2), 33–48.

Pirson, M., & Malhotra, D. (2011). Foundations of organizational trust: What matters to different stakeholders? Organization Science, 22(4), 1087–1104. doi.org/10.1287/orsc.1100.0581

Ranaweera, C., & Prabhu, J. (2003). The influence of satisfaction, trust and switching barriers on customer retention in a continuous purchasing setting. International Journal of Service Industry Management, 14(3), 374–395. doi.org/10.1108/0956423.

Rawlins, B. (2008). Measuring the Relationship Between Organizational Transparency and Trust. Roles and Scopes of Public Relations, 13(2), 33-41.

Richins, M. L. (1983). Negaive Word of-Mouth by Dissatisfied Consumers : A Pilot Study. Journal of Marketing, 47, 68–78.

Rifqi, L. H. (2018). Community Empowerment through Islamic Microfinances: Perceptions in Comparison. Shirkah: Journal of Economics and Business, 2(1), 67-86. https://doi.org/10.22515/shirkah.v2i1.35

Saifuddin, F., Kayadibi, S., Polat, R., Fidan, Y., & Kayadibi, O. (2014). The role of cash aqf in poverty alleviation: Case of Malaysia. Kuala Lumpur International Business, Economics and Law Conference 4 (KLIBEL4), 1(June), 272–289.

Sanyinna, A. Y., Osman, M. F., & Omar, H. H. (2017). Sustainable Poverty Alleviation through Integration of Waqf and Microfinance : A Case Study of Sokoto State, Nigeria. International Journal of Business and Technopreneurship, 7(3), 273–306.

Sargeant, A., & Lee, S. (2002). Individual and Contextual Antecedents of Donor Trust in the Voluntary Sector. Journal of Marketing Management, 18(December), 9-19. https://doi.org/10.1362/0267257022780679

Sargeant, A., & Lee, S. (2004). Trust and relationship commitment in the United Kingdom voluntary sector: Determinants of donor behavior. Psychology and Marketing, 21(8), 613–635. https://doi.org/10.1002/mar.20021

Schnackenberg, A. K., & Tomlinson, E. C. (2016). Organizational Transparency: A New Perspective on Managing Trust in Organization-Stakeholder Relationships. Journal of Management, 42(7), 1784–1810. doi.org/10.1177/0149206314525.

Serva, M. A., Fuller, M. A., & Mayer, R. C. (2005). The reciprocal nature of trust: A longitudinal study of interacting teams. Journal of Organizational Behavior, 26(6), 625–648. https://doi.org/10.1002/job.331

Shirazi, N. S. (2014). Integrating Zakat and Waqf into the Poverty Reduction Strategy of the IDB Member Countries. Islamic Economic Studies, 22(1), 79–108. doi.org/10.12816/0004131

Sloan, M. F. (2009). The Effects of Nonprofit Accountability Ratings on Donor Behavior. Nonprofit and Voluntary Sector Quarterly, 38(2), 220–236.

Swift, T. (2001). Trust, reputation and corporate accountability to stakeholders. Business Ethics: A European Review, 10(1), 16–26. https://doi.org/10.1111/1467-8608.00208

Yumna, A., & Clarke, M. (2009). Integrating zakat and Islamic charities with microfinance initiative in the purpose of poverty alleviation in Indonesia. 8th International Conference on Islamic Economics and Finance, 1–18. http://conference.qfis.edu.qa/

Zabri, M. Z. M., & Mohammed, M. O. (2018). Examining the behavioral intention to participate in a Cash Waqf-Financial Cooperative-Musharakah Mutanaqisah home financing model. Managerial Finance, 44(6), 809–829.

Zhu, K. (2004). Information transparency of business-to-business electronic markets: A game-theoretic analysis. Management Science, 50(5), 670–685. doi.org/10.1287/mnsc.1040.0226

Copyright

Copyright aims to protect the specific way the article has been written to describe an experiment and the results. Shirkah: Journal of Economics and Business is committed to its authors to protect and defend their work and their reputation and takes allegations of infringement, plagiarism, ethical disputes, and fraud very seriously. Automotive Experiences is published under the terms of the Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). Authors retain copyright and grant the journal right of first publication (online and print) with the work simultaneously. We use the restrictive license (non-commercial) as follows:

License

License to Publish

The non-commercial use of the article will be governed by the Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). The author hereby grants Shirkah: Journal of Economics and Business an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.

Author's Warranties

The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

User Rights

Under the Creative Commons Attribution-Non Commercial 4.0 International (CC BY-NC 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.

Rights of Authors

Authors retain the following rights:

1. Copyright, and other proprietary rights relating to the article, such as patent rights,
2. The right to use the substance of the article in future own works, including lectures and books,
3. The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
4. The right to self-archive the article.

Co-Authorship

If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.

Royalties

This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Shirkah: Journal of Economics and Business or its sublicensee.

Miscellaneous

Shirkah: Journal of Economics and Business will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Shirkah: Journal of Economics and Business or its sublicensee has become obligated to have the article published. Shirkah: Journal of Economics and Business may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.