Perceived Governance, Trust-Related Confidence and Participation in Collective Qurban among Malaysian Muslims

Authors

Mohd Amran Mahat

Faculty of Accountancy, UiTM Cawangan Melaka (Malaysia)

Jismi Md Salleh

Faculty of Accountancy, UiTM Cawangan Melaka (Malaysia)

Nor Adila Kedin

Faculty of Computer and Mathematical Sciences, UiTM Shah Alam, Selangor (Malaysia)

Shahitul Badariah Sulaiman

Faculty of Computer and Mathematical Sciences, UiTM Cawangan Melaka (Malaysia)

Siti Aisyah Basri

Faculty of Accountancy, UiTM Cawangan Melaka (Malaysia)

Zaleha Mahat

Faculty of Accountancy, UiTM Cawangan Melaka (Malaysia)

Article Information

DOI: 10.47772/IJRISS.2026.100800469

Subject Category: Accounting

Volume/Issue: 10/8 | Page No: 7322-7330

Publication Timeline

Submitted: 2026-08-24

Accepted: 2026-08-29

Published: 2026-09-08

Abstract

This study examines the relationship between perceived governance, trust-related confidence and participation in collective Qurban among Malaysian Muslims. The study aims to assess perceived governance, examine its relationship with trust-related confidence in Qurban organisers, and determine whether these factors are associated with previous participation in collective Qurban. A quantitative cross-sectional approach was adopted using questionnaire data from 511 Muslim respondents in Malaysia. Perceived governance was measured using ten items covering management capability, participant contributions, Shariah compliance, monitoring, prevention of misconduct, distribution, record keeping and reporting. Trust-related confidence was measured through the importance respondents placed on organiser capability and reputation. Descriptive statistics, Spearman’s rank-order correlation and binary logistic regression were used. The findings indicate a favourable perception of Qurban governance, with an overall mean of 3.65 and good internal consistency (Cronbach’s alpha = 0.857). Perceived governance was positively associated with trust-related confidence (ρ = 0.276, p < 0.001). However, perceived governance was not significantly associated with previous participation (ρ = 0.016, p = 0.717), while trust-related confidence showed a weak negative association (ρ = −0.172, p < 0.001). Binary logistic regression showed that neither perceived governance nor trust-related confidence was a significant predictor of previous participation, and the overall model was not statistically significant (χ² = 2.46, p = 0.293; Nagelkerke R² ≈ 0.004). The findings suggest that governance and organiser confidence alone may not sufficiently explain participation in collective Qurban. Other factors, including religious motivation, social influence, financial capacity, convenience and previous experience, warrant further investigation.

Keywords

Qurban, collective Qurban, governance, trust, participation

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References

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