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Factors Influencing the Behavioral Intentions of Muslim Employees to Contribute to Cash-Waqf Through Salary Deductions العوامل التي تؤثر في المقاصد السلوكية للموظفين المسلمين للمساهمة في الوقف النقدي من خلال سياسة الاقتطاع المباشر من الراتب

Author

Listed:
  • Anwar Allah Pitchay

    (Ph.D. Scholar, International Islamic University Malaysia)

  • Ahamed Kameel Mydin Meera

    (Professor, International Islamic University Malaysia)

  • Muhammad Yusuf Saleem

    (Associate Professor, International Centre for Education in Islamic Finance (INCEIF))

Abstract

Studies on waqf have successfully caught the attention of scholars to discuss its various aspects especially the role of waqf in the form of cash waqf in the contemporary environment. Cash waqf is increasingly gaining popularity among Malaysian Muslims, and waqf institutions are expecting more cash contributions in order to develop idle waqf lands. The Malaysian government has also given tax-exemptions for cash waqf donors to encourage more contributions. However, total collection of cash waqf is still not very large. Thus, the waqf institution requires a new mechanism of cash collections as waqf. One way for that is deduction from employment income. This study intends to examine the factors that influence the behavioral intentions of Muslim employees to donate through deductions from employment income. Using Theory of Reasoned Action (TRA), we attempt to identify the factors that may influence the behavioral intentions of Muslim employees to contribute to cash waqf. A total of 380 Muslim employees, both from public and private sectors, from the Klang Valley, were involved in the study. The results show that the attitude and subjects’ norms toward behavioral intentions are distinctively noted by the respondent. Furthermore, the structural equation model used in the study verified the structural relationship between attitude, subjective norms and behavioral intentions of Muslim employees. It is also found that the attitude of Muslim employees has more influence compared to subjective norms. لفتت الدراسات عن الوقف انتباه الباحثين إلى مناقشة جوانبه المختلفة، وبخاصة دور الوقف في صيغته النقدية في بيئة معاصرة. فعلى سبيل المثال يحظى الوقف النقدي بشعبية متزايدة بين الماليزيين المسلمين، ولهذا تتوقع المؤسسات الوقفية مساهمات نقدية أكبر لتطوير الأراضي الوقفية المعطّلة. ومن جهة أخرى منحت الحكومة الماليزية إعفاءات ضريبية لهذا النوع من الوقف لزيادة حصة المساهمات في هذا المجال لتشجع الواقفين على تقديم المزيد من المساهمات. وعلى الرغم من كل هذا لا تزال الحصيلة الإجمالية للوقف النقدي ضئيلة أو متدنية. ومن ثمَّ فإن نظام الوقف يحتاج إلى آليات جديدة لجمع الأموال النقد المخصصة للوقف. إحدى هذه السُبُل الاقتطاع المباشر من رواتب الموظفين ودخول العمال. تسعى هذه الدراسة إلى فحص العوامل التي تؤثر في سلوكيّات الموظفين المسلمين في التبرّع من خلال الاقتطاع من دخولهم من العمل، باستخدام نظرية المبررات/الأسباب المنطقية، فإننا نسعى إلى التعرّف على العوامل التي قد تؤثر في سلوكيات الموظفين المسلمين للمساهمة في الوقف النقدي. شملت عينة الدراسة ما مجموعه 380 موظفاً مسلماً من القطاعين العام والخاص من مقاطعة كلانغ فالي– (Klang Valley) أظهرت النتائج أن مواقف ومبادئ أو معايير من خضعوا للدراسة اتجاه المقاصد السلوكيّة قد جرى تدوينها بصورة متميزة من قِبَل الذين استجابوا لاستبيان الدراسة. علاوة على ذلك، إن نموذج المعادلة الهيكليّة المستخدَم في الدراسة قد تحقّق من العلاقات الهيكليّة بين الموقف والمبادئ أو المعايير والمقاصد السلوكيّة للموظفين المسلمين. كما وُجِدَ أن موقف الموظفين المسلمين قد كان له أثر أكبر لمقارنة مع المبادئ أو المعايير الشخصية.

Suggested Citation

  • Anwar Allah Pitchay & Ahamed Kameel Mydin Meera & Muhammad Yusuf Saleem, 2015. "Factors Influencing the Behavioral Intentions of Muslim Employees to Contribute to Cash-Waqf Through Salary Deductions العوامل التي تؤثر في المقاصد السلوكية للموظفين المسلمين للمساهمة في الوقف النقدي ," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 28(1), pages 57-90, January.
  • Handle: RePEc:abd:kauiea:v:28:y:2015:i:1:no:3:p:57-90
    DOI: 10.4197/Islec.28-1.3
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    References listed on IDEAS

    as
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    Cited by:

    1. Badawi Badawi & Muhammad Ridwan Andi Purnomo & Yuni Siswanti & Akhmad Syari’udin & Muamar Nur Kholid & Istyakara Muslichah & Tania Avianda Gusman, 2022. "Religiosity and subjective norm in waqf intention: The mediating role of attitude," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(8), pages 264-275, November.

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    More about this item

    Keywords

    Cash waqf; Theory of Reasoned Action (TRA); Behavioral intentions; attitude and subjective norms.;
    All these keywords.

    JEL classification:

    • D1 - Microeconomics - - Household Behavior
    • J2 - Labor and Demographic Economics - - Demand and Supply of Labor
    • L44 - Industrial Organization - - Antitrust Issues and Policies - - - Antitrust Policy and Public Enterprise, Nonprofit Institutions, and Professional Organizations

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