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Abdelkader Laallam
Department of Finance, School of Business, King Faisal University
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Measuring Intellectual Capital in Non-Profit Organizations: An Exploratory Study of Waqf Institutions in Malaysia Abdelkader Laallam
Journal of Islamic Economic Laws Vol. 9 No. 02 (2026): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i02.17128

Abstract

In the era of knowledge-based economies, successful organizations are those that recognize, manage, and leverage intellectual capital (IC) to enhance their activities and improve organizational performance, thereby gaining a competitive advantage. This study aims to identify and examine the role and significance of IC components within Malaysian waqf institutions. Data were collected through structured questionnaires administered to 202 waqf employees across five State Islamic Religious Councils (SIRCs) in Malaysia. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the path relationships among the study constructs.The findings indicate that human capital, technological capital, and spiritual capital are positively and significantly associated with organizational performance. In contrast, relational capital, structural capital, and social capital were not found to have a significant impact within the context of Malaysian waqf institutions. This study offers novel insights into the strategic role of IC in the performance of waqf institutions, particularly in a non-profit Islamic context. By integrating knowledge and IC concepts, the study provides a foundational framework to better understand and address long-standing challenges in waqf institutions, such as mismanagement and lack of accountability. The findings have practical implications for both Malaysian and global waqf administrators.
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