Legal dimension in waqf governance: The role of compliance mediation in the influence of human resources quality and supervision on the accountability of waqf institutions

Hendra, Grandis Imama, Asnawi, Nur and Ekowati, Vivin Maharani ORCID: https://orcid.org/0000-0001-6013-0630 (2025) Legal dimension in waqf governance: The role of compliance mediation in the influence of human resources quality and supervision on the accountability of waqf institutions. Pena Justisia: Media Komunikasi dan Kajian Hukum, 24 (2). ISSN 2301-6426

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Abstract

This study aims to analyze the role of compliance mediation in influence of human resource (HR) quality and supervision on accountability of waqf institutions registered with the Indonesian Waqf Board (BWI). This study provides insight into how these factors interact to improve institutional accountability, which is an important element in maintaining public trust in waqf management. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected through a survey of 164 respondents consisting of stakeholders and practitioners at the Waqf Nadzir Institution. This model evaluates the direct and mediation relationships between variables. The results of the study indicate that the quality of human resources does not have a significant direct effect on the accountability of waqf institutions or on compliance. In contrast, supervision has a positive and significant effect on compliance and accountability. Compliance is proven to only mediate the relationship between supervision and accountability, but cannot mediate the relationship between the quality of human resources and accountability. This finding emphasizes the importance of effective supervision in improving institutional compliance and accountability. The quality of human resources in waqf institutions needs to be considered to improve the accountability of waqf institutions. The novelty of this study is to develop a theory of legitimacy in terms of the need for supervision in improving the accountability of waqf institutions

Item Type:	Journal Article
Keywords:	Waqf Institution; Accountability; Compliance; Supervision; Human Resource Quality; SEM-PLS
Subjects:	14 ECONOMICS > 1401 Economic Theory > 140104 Microeconomic Theory 14 ECONOMICS > 1401 Economic Theory > 140199 Economic Theory not elsewhere classified 14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150305 Human Resources Management 18 LAW AND LEGAL STUDIES > 1801 Law > 180122 Legal Theory, Jurisprudence and Legal Interpretation 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability 16 STUDIES IN HUMAN SOCIETY > 1605 Policy and Administration
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Vivin Maharani Ekowati
Date Deposited:	02 Jul 2025 13:49

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