Mataram mosques management: intention to place mosque funds in Islamic banks

IF 2.5 Q2 BUSINESS, FINANCE

Journal of Islamic Accounting and Business Research Pub Date : 2023-11-03 DOI:10.1108/jiabr-12-2022-0330

Lalu Rizky Adriansyah, Aisyah As-Salafiyah

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引用次数: 0

Abstract

Purpose This study aims to examine idle funds in mosques in Mataram City and analyze the intentions of the mosque chairman to place mosque funds in Sharia banks. Six variables are used to analyze the intention; attitudes, subjective norms, behavioral control, sharia financial literacy, sharia banking knowledge and the responsibility of the management for the trust of the society. Design/methodology/approach This research consists of two studies; descriptive research examining idle funds of mosques and correlational research analyzing the intentions of mosque directors to place mosque funds in Sharia banks. Intentions will be analyzed using the theory of planned behavior approach, developed through the PLS-SEM method, and the data obtained from questionnaires through surveys were processed using the SmartPLS 3 application. Findings This study found that the average surplus between income and expenditure reaches IDR2.7m monthly. Also, 75% of mosques have placed their funds in Islamic banks. This study shows a positive relationship between the level of Islamic financial literacy, knowledge of Islamic banking, responsibility for public trust, attitudes toward Islamic banking, subjective norms and behavioral control in influencing the intentions to place mosque funds in Islamic banks. However, only behavioral control is accepted as it significantly influences intentions. Behavioral control means that to maximize intentions, Islamic banks need to make it easier for mosque administrators to place funds. Originality/value This research signifies a pioneering effort in examining idle funds within mosques, particularly those equipped with comprehensive financial reports within Mataram City. Furthermore, it spearheads an inquiry into the intentions of mosques to channel their funds into Sharia banks, underpinned by rigorous quantitative methodologies.

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马塔兰清真寺管理:打算将清真寺资金存入伊斯兰银行

本研究旨在考察马塔兰市清真寺的闲置资金，并分析清真寺主席将清真寺资金存入伊斯兰银行的意图。使用六个变量来分析意图;态度、主观规范、行为控制、伊斯兰金融知识、伊斯兰银行知识以及管理者对社会信任的责任。设计/方法/方法本研究包括两个研究;考察清真寺闲置资金的描述性研究和分析清真寺负责人将清真寺资金存入伊斯兰银行意图的相关性研究。意向将使用计划行为理论方法进行分析，该方法通过PLS-SEM方法开发，通过调查从问卷中获得的数据使用SmartPLS 3应用程序进行处理。本研究发现，收入和支出之间的平均盈余达到每月270万印尼盾。此外，75%的清真寺将资金存入伊斯兰银行。本研究表明，伊斯兰金融知识水平、对伊斯兰银行的了解、对公众信托的责任、对伊斯兰银行的态度、主观规范和行为控制在影响将清真寺资金存入伊斯兰银行的意愿方面存在正相关关系。然而，只有行为控制被接受，因为它显著影响意图。行为控制意味着为了最大限度地提高意愿，伊斯兰银行需要让清真寺管理人员更容易地放置资金。独创性/价值这项研究标志着在审查清真寺内闲置资金方面的开创性努力，特别是在马塔兰市内配备全面财务报告的清真寺。此外，它还带头调查清真寺将资金转入伊斯兰教银行的意图，并以严格的定量方法为基础。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.