Media Riset Bisnis Manajemen Akuntansi
Vol 2, No 2 (2026): Media Riset Bisnis Manajemen Akuntansi

DETERMINAN KESADARAN WAKAF: ALTRUISME, LITERASI, KEPERCAYAAN, DAN RELIGIUSITAS

Al Anshari (Universitas Muhammadiyah Jakarta, Jl. K.H. Ahmad Dahlan, Cirendeu, Ciputat Timur, Kota Tangerang Selatan 15419)
Siti Jamilah (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
30 Jun 2026

Abstract

Waqf is a key Islamic philanthropy instrument for socio-economic empowerment, yet its realization remains far below its potential. This study examines how altruism (X1), waqf literacy (X2), and trust (X3) affect waqf awareness (Y), with religiosity (Z) as a mediating variable. A quantitative survey was administered online to 147 Muslim respondents in Indonesia using a 5-point Likert scale. Data were analyzed with SEM-PLS (SmartPLS) through measurement-model evaluation (outer loadings, reliability, AVE) and structural-model testing (R², bootstrapping).The model explains 73.8% of the variance in religiosity (R²=0.738) and 76.8% in waqf awareness (R²=0.768). Altruism significantly increases religiosity (β=0.575; p0.001) and waqf awareness directly (β=0.218; p=0.002), and also indirectly via religiosity (β=0.275; p0.001). Waqf literacy has a significant direct effect on waqf awareness (β=0.245; p=0.001), but its effect on religiosity is not significant (β=0.116; p=0.068), resulting in a non-significant mediation path (β=0.055; p=0.092). Trust significantly strengthens religiosity (β=0.284; p0.001) but shows no direct effect on waqf awareness (β=0.032; p=0.658); its influence emerges through full mediation of religiosity (β=0.136; p0.001). Religiosity is a strong determinant of waqf awareness (β=0.478; p0.001). These findings imply that strengthening religious-based framing, improving waqf literacy, and enhancing institutional credibility are critical to increasing waqf awareness.Keywords: altruism; religiosity; trust; waqf awareness; waqf literacy

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Journal Info

Abbrev

mrbima

Publisher

Subject

Description

Media Riset Bisnis Manajemen Akuntansi (MRBIMA) mempubikasikan artikel dengan tema yang terkait dengan bidang bisnis, manajemen, akuntansi, dan ekonomi, meliputi namun tidak terbatas pada: Bisnis (Kewirausahaan, Komunikasi Bisnis) Manajemen (Keuangan, Sumber Daya Manusia, Pemasaran, Operasional, ...