Determinants of Cash Waqf Intention on Female Muslim at Brunei and Indonesia

Penentu Niat Wakaf Tunai ke atas Wanita Islam di Brunei dan Indonesia

Authors

DOI:

https://doi.org/10.33102/sainsinsani.vol10no2.778

Keywords:

Intention, Female Muslim, Literacy, Religiosity, Trust

Abstract

This study's focus on investigating the determinants of cash waqf intention among female Muslims in Brunei and Indonesia for the purpose of comparing awareness about cash waqf between the two countries. By examining the factors influencing cash waqf intention in these two countries, the study not only shedding light on the attitudes and behaviours of female Muslims towards charitable giving but also providing insights into potential differences in awareness and participation levels between Brunei and Indonesia. Through purposive random sampling method, the study deploying 62 items of questionnaire to 106 Indonesian Muslim females and 105 Bruneian Muslim females. Integrating Theory of Planned Behaviour (TPB) determinants such as attitude, subjective norms, and perceived behavioural control with additional factors like literacy, religiosity, and trust enriches the analytical framework of this study.  The multiple regression analysis allows this study to have a rigorous examination of the relationships between various factors and cash waqf intention among female Muslims in Brunei and Indonesia. The finding for both countries shows that religiosity and trust has no significant relationship with Muslim female intention to perform cash waqf. The findings shows that attitude, subjective norms, and perceived behavioural control have significant relationship in investigating female Muslim intention to perform cash waqf in Indonesia and Brunei Darussalam.

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Author Biographies

Nurdianawati Irwani Abdullah, International Islamic University Malaysia (IIUM)

Datin. Nurdianawati Irwani Abdullah is a Professor in laws and Shari’ah at Department of Finance, Kuliyyah of Economics and Management Sciences (KENMS), International Islamic University Malaysia (IIUM). She is also the member of the Shari’ah Advisory Board of AmMetlife Takaful Berhad, Affin Islamic Bank Malaysia and a Shari’ah consultant to Khairul Anuar & Associates.  Previously, she was the Chairman of the Shari’ah Advisory Board of Standard Chartered Saadiq Bank Malaysia (2008-2017), Research Fellow at the International Shari’ah Research Academy in Islamic Finance (ISRA) focussing in Takaful research, Visiting Professor at the Malaysia University Kelantan, Shariah Consultant for ARSA Shariah Advisory Services Sdn Bhd and AFTAAS Shariah Advisory Services Sdn Bhd. She had served the Association of Shari’ah Advisors in Islamic Finance Malaysia (ASAS) and IIUM Institute of Islamic banking and Finance as a Board member since the establishment. She is currently a member to the International Council of Islamic Finance Educators (ICIFE).  

Nor Azizan Che Embi, International Islamic University Malaysia (IIUM)

Presently, Dr Nor Azizan Che Embi is an Associate Professor at the Department of Finance, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia. She has served International Islamic University Malaysia since 1997. Prior to joining International Islamic University Malaysia, she worked in Central Bank of Malaysia as examiner/auditor for commercial bank.
She attached to Department of Examination 1, which is now known as Supervision Department. She holds Diploma in Banking from Mara Institute of Technology in 1994 . She obtained her Bachelor of Science in Business with Finance major from Oklahoma City University, USA in 1997 and received her Master in Business Administration with major in Finance from University of Malaya in 2000. She obtained her Doctor of Business Administration Specialize in Finance from National University of Malaysia (UKM) in 2011.
Her research in the area of Shariah compliance screening on stock market has won a gold medal in IIUM Research, Invention and Innovation Exhibition 2013.  In 2018, she  received a best paper award  from her research on REITs waqf administered by National Institute of Valuation under the NAPREC grant. Another completed research project that used waqf structure is Waqf Flood Takaful. Another research on waqf affordable  house already completed  and in the process to prepare the executive summary.

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2025-11-30

How to Cite

Susilo, A., Abdullah, N. I., & Che Embi, N. A. (2025). Determinants of Cash Waqf Intention on Female Muslim at Brunei and Indonesia: Penentu Niat Wakaf Tunai ke atas Wanita Islam di Brunei dan Indonesia. Sains Insani, 10(2), 14–27. https://doi.org/10.33102/sainsinsani.vol10no2.778

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Economics & Business Management

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