Asrori, Hasan Mukhibad, Indah Anisykurlillah, Fitrarena Widhi Rizkyana, Ahmad Nurkhin, Christian Wiradendi Wolor
Purpose – Cash waqf can support sustainable societal development as an instrument for poverty alleviation and sustainable well-being. This study aims to demonstrate the impact of waqif trust, a measure of a donor's confidence in the integrity and effectiveness of a waqf institution, on the causality between attitude, subjective norms and behavioural control (BC) regarding the intensity with which waqif donate cash waqf. Design/methodology/approach – The study respondents comprised 250 waqifs (donors or individuals who provide cash waqf) in Indonesia, selected using convenience- and snowball-sampling methods. The data were processed using the structural equation model-variance approach with partial least squares. Findings – Waqif trust in waqf institutions is essential and can increase the positive influence of attitude and BC on the intensity of donating cash waqf. However, waqf institutions’ waqif trust has an insignificant influence on attitude towards the intensity of waqif donating cash. We highlight the urgent need for waqf institutions to adopt policies and strategies that enhance public trust. Research limitations/implications – Our findings are significant for Islamic finance and philanthropy: they highlight the importance of waqif trust in increasing the intensity of cash waqf donations. Management can play a crucial role by improving governance in waqf institutions, enhancing accountability for waqf asset management, and promoting waqf literacy in society. Originality/value – This study modifies the theory of planned behaviour by introducing waqif trust in exploring the intensity of cash waqf donations. © 2025 Emerald Publishing Limited
Department of Islamic Economics and Finance, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia; Department of Accounting Education, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia; Department of Management, Faculty of Economics, Universitas Negeri Jakarta, Jakarta, Indonesia
