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All Journal International Journal of Nusantara Islam Jurnal Organisasi Dan Manajemen International Journal of Nusantara Islam
Rosnia Masruki
Universiti Sains Islam Malaysia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial and Non-Financial Disclosure Practices in Selected Awqaf Institutions Muhammad Iqmal Hisham Kamaruddin; Rosnia Masruki; Mustafa Mohd Hanefah
International Journal of Nusantara Islam Vol 6, No 1 (2018): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v6i1.1929

Abstract

It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted. This includes such as corporate information, strategic information, financial performance information, financial statement information and non-financial performance information. To examine such disclosure practices, intensive content analysis was employed on waqf reporting information which is waqf annual report from three selected awqaf institutions namely, Perbadanan Wakaf Selangor (PWS), Pusat Wakaf MAIWP Sdn Bhd (PWM) and Majlis Ugama Islam Singapura (MUIS). The results revealed that financial statement information was the highest disclosure practice by selected awqaf institutions when it scores 100% (385 out of 385 items), followed closely by strategic information 68.9% (62 out of 90 items), financial performance information 66.7% (80 out of 120 items), corporate information 61.7% (74 out of 120 items) and finally by non-financial performance information 37.5% (45 out of 120 items). Besides, several interesting and advanced disclosure practice by MUIS also highlighted and discussed as a benchmark for other awqaf institutions to disclose their waqf activities, programs and projects in the future.
Financial and Non-Financial Disclosure Practices in Selected Awqaf Institutions Muhammad Iqmal Hisham Kamaruddin; Rosnia Masruki; Mustafa Mohd Hanefah
International Journal of Nusantara Islam Vol 6, No 1 (2018): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v6i1.1929

Abstract

It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted. This includes such as corporate information, strategic information, financial performance information, financial statement information and non-financial performance information. To examine such disclosure practices, intensive content analysis was employed on waqf reporting information which is waqf annual report from three selected awqaf institutions namely, Perbadanan Wakaf Selangor (PWS), Pusat Wakaf MAIWP Sdn Bhd (PWM) and Majlis Ugama Islam Singapura (MUIS). The results revealed that financial statement information was the highest disclosure practice by selected awqaf institutions when it scores 100% (385 out of 385 items), followed closely by strategic information 68.9% (62 out of 90 items), financial performance information 66.7% (80 out of 120 items), corporate information 61.7% (74 out of 120 items) and finally by non-financial performance information 37.5% (45 out of 120 items). Besides, several interesting and advanced disclosure practice by MUIS also highlighted and discussed as a benchmark for other awqaf institutions to disclose their waqf activities, programs and projects in the future.
Exploring Intention in Using Quick Response Code Indonesian Standard: Technology Acceptance Model Approach Hartutik Hartutik; Dwi Nita Aryani; R. Melda Maesarach; Rosnia Masruki; Ahmad Fauzan
Jurnal Organisasi dan Manajemen Vol. 20 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v20i1.6805.2024

Abstract

Purpose - This research examines the influence of people's intention to use QRIS by taking variables from the Technology Acceptance Model (TAM), namely perceived usefulness, perceived ease of use, perceived trust, attitude towards usage of QRIS and behavioral intention to use QRIS. Methodology - This research method uses a quantitative approach with a sampling technique chosen through purposive sampling. Data collection was carried out by distributing questionnaires to QRIS users. Data analysis employed SmartPLS version 4 with a sample size of 100 respondents. Findings - The results show a positive relationship but not a significant effect between perceived usefulness and perceived ease of use on behavioral intention to use QRIS. Meanwhile, perceived trust and attitude towards usage of QRIS exhibited a positive relationship and had a significant effect. Originality – Trust is an influential variable and plays a significant role in using a technology such as QRIS.
Co-Authors Ahmad Fauzan Dwi Nita Aryani Hartutik Hartutik Kamaruddin, Muhammad Iqmal Hisham Muhammad Iqmal Hisham Kamaruddin Mustafa Mohd Hanefah R. Melda Maesarach