Ferizal Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis 2026

Theses

THE ROLE OF INCOME IN MODERATING THE INFLUENCE OF RELIGIOSITY, TRUST, ACCOUNTABILITY, AND KNOWLEDGE ON CASH WAQF BEHAVIOR (A Study of Islamic Commercial Bank Employees in Aceh) By : Ferizal NPM : 2201203010016 Supervisor : 1. Dr. Aliamin, S.E., M.Si., Ak., C.A 2. Dr. Ratna Mulyany, BACC., MSACC ABSTRACT This study aims to examine the role of income in moderating the effects of religiosity, trust, accountability, and knowledge on cash waqf behavior among employees of Islamic Commercial Banks in Aceh. The study employs a quantitative approach using a survey method. The research population comprises all employees of Bank Aceh Syariah and Bank Syariah Indonesia, which operate branch networks across the entire Province of Aceh. The sampling technique applied is simple random sampling, resulting in 381 respondents. The data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed hypotheses. The findings indicate that religiosity, trust, accountability, knowledge, and income have a positive effect on cash waqf behavior among employees of Islamic Commercial Banks in Aceh. Furthermore, the moderation analysis reveals that income weakens the influence of religiosity on cash waqf behavior. However, income does not moderate the effect of trust on cash waqf behavior. In addition, income is found to weaken the influence of accountability and knowledge on cash waqf behavior. Keywords: Cash Waqf Behavior, Religiosity, Trust, Accountability, Knowledge, Income.. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 1710737 2026-01-26 17:02:16 2026-01-27 09:03:45 machine generated