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Building Trust In Waqf Management €” Implications Of Good Governance And Transparent Reporting

Author

Listed:
  • RASHEDUL HASAN

    (Faculty of Business, Communication and Law, INTI International University, Malaysia)

  • ABU UMAR FARUQ AHMAD

    (Islamic Economics Institute, King Abdulaziz University, Kingdom of Saudi Arabia)

  • SITI ALAWIAH BT. SIRAJ

    (Department of Accounting, International Islamic University, Malaysia)

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.

Suggested Citation

  • Rashedul Hasan & Abu Umar Faruq Ahmad & Siti Alawiah Bt. Siraj, 2022. "Building Trust In Waqf Management €” Implications Of Good Governance And Transparent Reporting," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(01), pages 459-475, March.
    • Handle: RePEc:wsi:serxxx:v:67:y:2022:i:01:n:s0217590820420059
    DOI: 10.1142/S0217590820420059
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