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Purpose This study aims to examine the determinants of motivation that influences Malaysian and Indonesian millennials to contribute cash waqf. Design/methodology/approach The present study used self-determination theory and 423 respondents, of which 205 respondents are from Malaysia and 218 from Indonesia. The study developed a self-administrative questionnaire, and it is distributed through an online survey method, and the data are analysed using SmartPLS partial least squares analysis. Findings The results show that perceived donor effectiveness and moral obligation factors influence both Malaysians and Indonesian millennials to make cash waqf contributions. Meanwhile, the face concern factor did not significantly affect millennials in Malaysia and Indonesia to contribute cash waqf. Furthermore, the sense of self-worth factor appears to significantly influence only Indonesian millennials but not Malaysian millennials. Research limitations/implications The research findings have significant theoretical and practical ramifications. Firstly, while face concern has a positive effect on millennials’ willingness to contribute cash to waqf, it is not statistically significant in Muslim populations. This implies that to persuade millennials to make cash waqf contributions, the face concern argument should be avoided. Originality/value The comparative study between Malaysia and Indonesia adds new value to this study. These two Muslim majority countries have similar attributes in terms of religion, demography and race background. Furthermore, the focus of this study, which targets units of analysis from millennials, has received very little attention in the literature related to cash waqf.

Purpose Within a few days, the National Disaster Management Agency’s COVID-19 Fund (NADMA) has collected RM 5.5 m in donations from individuals and companies. These data shows that voluminous Malaysians are willing to help although they are in a difficult situation. Grounded in the Social Responsibility theory, this paper aims to examine the factors that motivate infaq (donation) behaviour in Malaysia during Movement Control Order (MCO). Design/methodology/approach The quantitative questionnaire survey method was used to obtain the data. This research’s unit analysis was of individuals who had done any help during COVID-19 MCO in Malaysia. The respondents were from all states in Malaysia, 20 years old and above and constituted of all races. Findings Although the religiosity factor did not play a significant role as a moderator, the results of the study found that all factors from the social responsibility theory had a significant positive relationship to Infaq behaviour during an emergency. Practical implications Identifying the vital driving factors that determine the infaq offer makes it possible for fundraisers to entirely focus on developing better approaches that can increase the role that these driving factors can play and possibly improve the impact on those previously unaffected factors. Originality/value From the authors’ knowledge, the research paper on helping effort during an emergency is minimal, let alone the research on infaq behaviour. This paper’s originality lies in the relationship between infaq behaviour, emergency and social responsibility theory which has never been explored before by other researchers.

The spread of and reaction to COVID-19 has made our families, organizations, and buyers everywhere are attempting to guarantee that they can adapt to this troublesome time. Everyone must comprehend the seriousness of the outbreak and the extraordinary threat to life posed by COVID-19. Since the movement control order (MCO) was enforced the buying behavior of the average Malaysian has changed. A lot of changes in how people consuming goods and services, forcing retailers to think out of the box to engage with customers. Consumer decision-making, buyer dynamic, and conduct change will quickly adjust dependent on a scope of individual and logical qualities. Our reasoning and arranging about how to explore the world can't depend as much on programmed practices. More than ever, this unprecedented situation has led us to focus on and re-evaluate the existing decision-making model. Therefore, the main objective of this study is to develop an adaptive customer decision-making model focused on the current situation of the outbreak. How have these changes in consumer behavior affected purchasing behavior? How do individuals, families, and businesses react? Building an adaptive decision-making model is significant as the current outbreak situation revealed new and unfamiliar variables and ready for new validation.

One of the critical hurdles for universities in the next decade will be financial sustainability. Only those institutions that have stable economic structures and steady income flows will be able to accomplish their numerous undertakings and counter any current and upcoming challenges. This article is proposing the model of cash Waqf by income percentage within the higher education context. The proposed model was shown to an expert to develop a greater understanding of the Waqf Percentage Model (WPM) as well as appraise its applicability, suitability and prospects in the market. The discoveries from the interviews have supported theappropriateness of the Waqf Percentage Model in providing significant financial amenities. Consequently, the model is thought to be extremely beneficial in providing financial amenities by providing a substitute for conventional monetary establishments. The government should consider it carefully as this model could help them to reduce expenses on Waqf development. Finally, the Waqf Percentage Model can also be adopted by the Waqf institutions of other Muslim countries. Abstrak Salah satu rintangan kritikal bagi universiti dalam dekad akan datang adalah kelestarian kewangan. Hanya institusi-institusi yang mempunyai struktur ekonomi yang stabil dan aliran pendapatan yang stabil yang dapat memenuhi banyak usaha mereka dan menghadapi segala cabaran semasa dan yang akan datang. Artikel ini mencadangkan model wakaf tunai mengikut peratusan pendapatan dalam konteks pendidikan tinggi. Model yang diusulkan ditunjukkan kepada seorang pakar untuk mengembangkan pemahaman yang lebih besar tentang Model Peratus Wakaf (WPM) serta menilai kesesuaian, kesesuaian dan prospeknya di pasar. Penemuan dari wawancara telah menyokong kesesuaian Model Peratus Wakaf dalam menyediakan kemudahan kewangan yang besar. Oleh itu, model ini dianggap sangat bermanfaat dalam menyediakan kemudahan kewangan dengan memberikan pengganti kepada institusi kewangan konvensional. Pemerintah harus mempertimbangkannya dengan teliti kerana model ini dapat menolong mereka untuk mengurangkan perbelanjaan pembangunan Wakaf. Akhirnya, Model Peratus Wakaf juga dapat diterima pakai oleh institusi Wakaf negara-negara Islam yang lain.

The literature of waqf is no longer foreign in the body of knowledge. Many researchers have written about waqf in various settings and disciplines. One of the waqf subjects studied was on the issues and challenges faced in practising waqf. The objectives of this study are to review and formulate issues and challenges of waqf practices in Malaysia that have been recorded by previous researchers. Using the content analysis method, past studies have been grouped and formulated. As a result, the study found that there are seven (7) issues and challenges of waqf practices that are experienced in most places, i.e. legal issues, awareness and knowledge, lack of funds, idle assets, management inefficiencies, incomplete record data, and illegal invasion. Abstrak Sastera wakaf tidak lagi asing dalam badan ilmu. Banyak penyelidik telah menulis mengenai wakaf dalam pelbagai tetapan dan disiplin ilmu. Salah satu subjek wakaf yang dikaji adalah mengenai masalah dan cabaran yang dihadapi dalam mempraktikkan wakaf. Objektif kajian ini adalah untuk mengkaji dan merumuskan isu dan cabaran amalan wakaf di Malaysia yang telah direkodkan oleh pengkaji terdahulu. Dengan menggunakan kaedah analisis kandungan, kajian lepas telah dikelompokkan dan dirumuskan. Hasilnya, kajian mendapati bahawa terdapat tujuh (7) masalah dan cabaran amalan wakaf yang dialami di kebanyakan tempat, seperti masalah hukum, kesedaran dan pengetahuan, kekurangan dana, aset terbiar, ketidakcekapan pengurusan, data rekod yang tidak lengkap, dan pencerobohan haram.

Purpose The purpose of this study is to conceptualise the relationship between information disclosure and Waqif commitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables). Design/methodology/approach The conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment. Findings According to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure and Waqf commitment. Research limitations/implications By realising many factors that may influence the commitment of waqf such as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure. Practical implications This paper provides an opportunity for further empirical studies to prove the relationship between information disclosure and Waqf commitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affect Waqf commitment. Originality/value To the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examined Waqf commitment. The originality value of this study is that there is a gap in knowledge regarding the analysis of Waqf commitment, the level of trust among waqif is the information that Waqf expected, the preferred communication between Mutawalli and Waqf and type of payment that Waqf favoured. This study is believed to be a novel based on the framework developed.

The purpose of this study is to shed light on the underlying concept of giving in the perspective of Islam. Methodologically, this study employs qualitative systematic data processing approach. The conceptual framework is developed from the Quran, Hadith, and the story of the Prophet and his companions. This study also refers to a conventional theory such as Altruism, Socially Consumer Behaviour, and Social Exchange Theory. Several previous empirical studies were also recorded to support the proposition. This study proposes four variables that might influence people to give, namely, targhîb, tarhîb, ihsân and ikhwah. By realizing many other factors that may influence the giving behaviour, this study only focuses on the Islamic religious perspective. This article also brought opportunities to investigate conceptually and empirically other factors that could affect giving behaviour. To the best of the author’s information, there is only a small number of studies that have been done concerning the influence of religion towards giving behaviour. And it is at his juncture the novelty of this study lies.Abstrak: Penelitian ini berupaya menjelaskan konsep dasar dari “memberi” dalam perspektif Islam. Secara metodologis, penelitian ini menggunakan pendekatan pemrosesan data sistematis kualitatif. Kerangka konsep dikembangkan dari al-Qur’an, Hadis, dan kisah atau atsâr para sahabat Nabi Muhammad SAW. Kajian ini juga merujuk kepada teori konvensional seperti Altruism, Socially Consumer Behavior, dan teori Social Exchange. Beberapa kajian empirik sebelumnya juga dirujuk untuk mendukung proposisi tersebut. Penelitian ini mengemukakan empat variabel yang mungkin memengaruhi manusia untuk memberi, yaitu, targhîb, tarhîb, ihsân dan ikhwah. Dengan menyadari faktor-faktor lain yang dapat memengaruhi perilaku memberi, penelitian ini hanya berfokus pada perspektif agama Islam. Artikel ini juga membawa peluang untuk menyelidiki secara konseptual dan empiris berbagai faktor lain yang dapat memengaruhi perilaku memberi. Sejauh pengetahuan penulis, hanya ada sejumlah kecil studi yang telah dilakukan mengenai pengaruh agama terhadap perilaku memberi. Di sinilah letak kebaruan dari penelitian ini.Keywords: giving, Islamic charity, targhîb, tarhîb, ihsân, ikhwah

The objective of this research is to study the significance of payment methods among cash waqf donors in Malaysia. This study used online web survey to collect data. The respondents of the study consisted of cash waqf donors, and we sent the online questionnaire using convenient sampling technique in Penang, Selangor and Johor. An analytic hierarchy process (AHP) method was utilized as the primary analytical device where the method of aggregate individual priority (AIP)—weighted geometric mean method (WGMM) is applied. The findings suggested that the online payment and cash methods were the first and second most preferred means respectively for donors to pay cash waqf. Meanwhile, the use of postal order and cheque scored the least precedence compared to other waqf payment methods. Undoubtedly, this paper has certain limitations where the variables, one of the payment methods must be referred to SIRC, unlike methods offered by private bodies such as by debit card and credit card. Thus, future research should add more variables to acquire deeper findings. Cash waqf trustees or fundraisers would be able to focus on the types of payment methods that obtained high priority rates to meet donor’s expectation. This study can be significantly discerned from both the theoretical and the practical perspectives. From a theoretical perspective, this study was expected to fulfil the knowledge gap in the literature of waqf studies and the AHP methodology. There was still no study that covered the priority of payment methods among waqf donors.

The future direction of the public university is to self-sustained due to the inconsistency of the national economic growth. For example, reduced in the national income has forced the Malaysian government to cut the allocation of funds to various ministries’ in 2016 compared to 2015 budget. The consequences of this phenomenon the government has reduced the allocation of budget to Ministry of Higher Education, which is cut by RM2.4 billion, from RM15.78 billion in 2015 compared to RM13.37 billion in 2016. This scenario has imposed various challenges to many public universities’ management to manage university expenses and explore new avenue to generate income. There are various ways to generate income and we find most of the tertiary education in Malaysia is not able to practice effective management especially in managing the cost of organizing a program. For example, food and beverages (F&B) spend by the university during events are not effective and most of the time is wasted. This argument is developed based on the observation and also supported by an informal interview with a vice-chancellor (VC) of one of the public university in Malaysia. The VC do agree that the university management needs to find a solution to overcome the issue of wastage due to the forecasted cost rather than an accurate cost to organize a university’s events. Therefore, we believe that the main issue faced the university’s management is to identify an exact number of participants and etc. Thus, the current practice is based on the forecasted estimation rather than accurate estimation. Therefore, to solve this problem, the present study aims to provide an opportunity to the tertiary education in Malaysia which able to estimate an accurate cost and at the same time able to create waqf fund using effective fund management approach by proposing awqaf alternative plan (AAP) model. The proposed model is expected to generate Waqf fund and eliminate wastage management practice.