| Autor: |
Jatmiko, Wahyu, Haidlir, Banu Muhammad, Azizon, A., Laksmono, Bambang Shergi, Kasri, Rahmatina |
| Zdroj: |
Journal of Islamic Accounting and Business Research; May 2023, Vol. 15 Issue: 4 p590-618, 29p |
| Abstrakt: |
Purpose: The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the under-collection issue has been characterizing the cash waqf movement globally. This study aims to examine how understanding the distinct cash waqf donating behavior across different generations has the potential to address the problem. Design/methodology/approach: This study extends the theory of planned behavior by adding religiosity and knowledge variables into the standard model, using the partial least square structural equation modeling. A survey is conducted on 684 respondents representing the main provinces in Indonesia and four major generations (Baby Boomers [BB], Generations X, Y and Z). Findings: Religiosity, Knowledge, Attitude, Subjective Norms and Perceived Behavioral Control directly or indirectly affect cash waqf intention. The effect is contingent on the characteristics of generations. Research limitations/implications: This study covers only the Indonesian case with limited coverage of the more heterogeneous provinces in the country. The sample distribution for BB can also be enlarged. Practical implications: Cash waqf institutions (government and private) should apply the dynamic segmenting strategy, where the diversification of the promotion, marketing, awareness and approaches are contingent on the different characteristics of each generation. Originality/value: To the best of the authors’ knowledge, this is the first study evaluating the intergenerational determinants of Intention toward cash waqf, particularly in Indonesia. |
| Databáze: |
Supplemental Index |
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