Cash Waqf Acceptance Among Entrepreneurs in Kano Metropolis, Nigeria

Cash waqf was introduced as an alternative for individuals who do not have an immovable asset but rather have the cash to donate as waqf. It can be observed, however, that Muslims in Kano State narrow their perception of waqf only to be in the form of a kind but not in cash. It is to say that public awareness and understanding of cash waqf are insignificant. Therefore, this study aims to assess factors influencing the intention to accept cash waqf among entrepreneurs in the Kano metropolis with particular reference to Singer Market. The study employed partial least square–structural equation modeling (PLS-SEM) and was theoretically guided by the Theory of Planned Behavior (TPB). Structured survey questionnaires were administered to 379 respondents whom were registered entrepreneurs in Singer Market based on a convenience non-probability sampling technique. Descriptive statistics using charts and tables were employed to analyze the demographic information, while data collected from the respondents were analyzed utilizing AMOS, version 21. The study uncovered that perceived behavioral control and religiosity significantly influenced the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis, while awareness and attitude did not. This paper recommends that the management of the Kano State Zakat and Hubsi Commission (KSZHC) should establish sensitization programs to create awareness and promote cash waqf for the public to mobilize more potential waqf donors in the state.


I. Introduction 1.1. Background
Kano State is historically well known for centuries as a commercial center, and the caravan terminus of the Saharan trade and is, therefore, recognized as very rich in terms of industrial activities, such as local crafts, leather works, dyeing, embroidery and agriculture, and manufacturing companies that make textiles, foods, and beverages as a way of promoting employment.Moreover, Kano state had passed its Zakat and Hubsi Commission Law on 7th November 2003 by the State House of Assembly, where the council was recognized as an official Zakat and waqf/endowment body in charge of collection and disbursement of Zakat and waqf in the state (Kani, 2012).This institution or council was named Kano State Zakat and Hubsi Commission (KSZHC).
Historically, waqf practices have been proven to create and provide many benefits for the founder/donor (al-Waqif) in the sense of earning rewards here in the world and hereafter.Further, numerous Qur'anic verses strongly encourage donation in the cause of Allah and for assisting less privileged and disadvantaged Muslims in resolving their educational, financial, moral, medical, and religious needs, such as in Surah al-Baqarah (2:261 and 271), Ali Imran (3:92 and 134),.Furthermore, waqf funds may be real property or assets in the form of land, personal property, such as physical possessions, or intellectual properties, such as patents, trademarks, or goodwill.In addition, waqf assets can be moveable, such as cash waqf, or immovable, such as land waqf.Specifically, cash waqf has not been extensively discussed by classical jurists, although the word Maal (asset) is covered in the definition of waqf (Kahf, 2008).Moreover, after long debates by the Ulama from the renowned Islamic schools of law, especially the Maliki school, the Organization of Islamic Countries (OIC) Fiqh Academy issued a collective fatwa on the validity of cash waqf.Later, the contemporary jurists justified and validated the introduction and implementation of the cash waqf system for the interest of the waqf itself, the beneficiaries, and society as a whole.Similar recent advances in waqf have given rise to novel ideas like cash waqf, which is being utilized to stimulate economic growth in several modern societies, like Malaysia, Singapore, and Saudi Arabia, among others.However, in Northern Nigeria, awareness of this waqf device is still quite limited (Ahmad, 2019).Cash waqf is described as the founder's donation of a sum of money and commitment of its usufruct to an ongoing, predetermined use (Abdel Mohsin, 2008).Identical to today, in the early days of Islam, religious and social activities were successfully carried out thanks to the widespread participation of everyone, even the Muslim communities' sections of the underprivileged.
Muhammad, Alkassim, & Sulaiman │ Cash waqf acceptance among entrepreneurs in Kano Metropolis, Nigeria International Journal of Islamic Economics and Finance (IJIEF), 6(1), 73-104│ 67 Although wealth was utilized to build mosques, hospitals, libraries, and schools, it was only made feasible by the enormous number of ordinary people giving small, ongoing gifts out of a sense of altruism (Chowdhury, Ghazali, & Ibrahim 2011).It can be observed, however, that many Muslims cannot participate in the practice of waqf endowment because of the wrong perception that waqf may only be on land but not cash.Furthermore, cash waqf, according to Saifuddin et al. (2014), is not well known as in the case of land or property waqf, but it slowly attracts the public due to its flexibility in nature; in view of Mannan (1998), it allows distribution of the waqf's potential benefit to the poor anywhere.
Particularly among the Ottomans, cash waqf became institutionalized early in the 17th century.Despite the disagreement among jurists on the validity of the cash waqf system, cash waqf continued to be endowed.The Ottoman Sultans actually favored and endorsed the concept of cash waqf because the money was used to subsidize the spread and dissemination of Islam in the European nations.More so, in the 18th century, Imam Zufar gave legitimacy to the idea of monetary waqf.As a result, it was first applied there in the history of the Islamic world.
Meanwhile, many people, including the have-nots section of society, will have the ultimate chance to participate in the process of waqf endowment through the introduction of cash into the process of waqf donation, even if they do not have a fixed land or tangible asset to donate.As such, cash waqf may be seen as another alternative for people who do not have tangible land to endow the minimum cash they have for the development of society.Moreover, there is apprehension that cash waqf is more productive than any other category of waqf, such as land, building, books, or cattle, as it inclusively provides a chance for the whole people to participate in the process of waqf, irrespective of one's financial status.It is also not explicitly meant for well-up individuals in the community (Chowdhury et al., 2011).It denotes that anybody can stand as a waqf founder/donor through the payment of a certain amount of capital, so long as the sharia recognizes the person as legally capable.
Similarly to this, Anwar, Aziz, and Sabri (2017) investigated the causes and effects of Muslims' attitudes regarding taking part in the cash waqf practice in Malaysia.Meanwhile, Haron, Kamaruddin, Fauzi, Ariff, and Zainuddin (2016) evaluated the trend and factors influencing cash waqf collection to provide explicit knowledge of implementing cash waqf in Malaysia.Furthermore, Johari, Alias, Aziz, Kefeli, Ahmad, Wahab, Hussin, and Ibrahim (2015) examined Malaysia's demographic and socio-economic profiles of frequent cash waqf donors.Nonetheless, it could clearly be seen from the abovementioned studies that a study of this nature is also needed in Nigeria and Kano Metropolis, in particular, to fill in the literature gap and enable waqf found it to be employed.According to Ajzen's Theory of Planned Behavior, the easiest way to forecast someone's behavior is to ask them if they desire to act in a particular manner (1988).It is essential to stress that no action will be taken if it is physically impossible to do so or if unanticipated obstacles get in the way.How can behavior be described if the purpose can do so?
According to Azjen (1998), three factors explain the behavioral purpose: attitude, subjective norm, and perceived behavioral control.The literature generally details three major models often used to examine intention, including the Technology Acceptance Model (TAM) (Daves, 1986).Although this study could have used either the Theory of Reasoned Action (TRA) or the (TPB) as its theoretical foundation, it chose to use the latter.

Previous Studies
Al-Harethi (2019) investigated the determinants of cash waqf participation among students at Kolej Insaniah Universiti Malaysia.Three variables were employed in the study to identify the characteristics influencing Malaysians' willingness to participate in cash waqf.The three factors being measured were attitude, subjective norm, and religion.The information was gathered by distributing questionnaires to 100 Kolej Insaniah Universiti Malaysia students.Moreover, the study used Multiple Regression Analysis and other statistical techniques.This study's findings showed a significant relationship between religiosity, subjective norm, attitude, and intention to participate in cash waqf.However, the study should have collected data from more participants so that findings might have been more reliable.
A study by Dennis, Qoyum, and Sakti (2018) explored the factors influencing monetary waqf contributions from Muslim students.Through Mobile Cash Waqf NU BTN in Indonesia, the study evaluated how attitudes, Islamic religiosity, Islamic egalitarianism, and perceptions affected Muslim students' intentions to make monetary waqf contributions in Indonesia.Then, 115 Muslim students who applied to Mobile Cash Waqf NU BTN were given questionnaires as the primary source of data collecting.Structural Equation Model (SEM) was another data analysis technique used in the study.As a result, the study discovered that religiosity favored behavioral intention, attitude, and Islamic egalitarianism.Islamic egalitarianism really had a negative impact on intention as a mediating variable.As a mediating factor, it is acknowledged that perceived ease of use positively influenced intention.Thus, it accepted that perceived ease of use positively impacted intention.The study's findings also indicated that Islamic egalitarianism had no discernible effect on Muslim students' behavioral intentions regarding cash waqf participation.However, the study might have been more successful if, for instance, it had used a large sample of respondents to ensure the reliability of the findings.Additionally, Mokthar (2018) investigated variables affecting Muslims in Penang's inclination to perform monetary waqf.A total of 395 Penang cash waqf donors provided the data, which were then statistically examined using descriptive statistical analysis utilizing the statistical program for social sciences (SPSS).The study's primary conclusions demonstrated that the ukhuwah (brotherhood) factor is thought to significantly influence more Muslims in Penang's intention to execute cash waqf.Rewards, religious observance, and awareness are further crucial elements.Therefore, it can be inferred that the Penang Muslims' motivation for doing financial waqf is to aid others.However, this study's primary focus on cash waqf was made possible via salary deduction, and online payment was one of its shortcomings.Thus, to achieve high waqf donor mobilization, the study may have been more effective if it, for instance, included non-salary income earners considering the people.
Concerning cash waqf, Rizal and Amin (2017) sought to develop a conceptual framework that would elucidate Muslims' motives for charitable contributions.Using the theoretical altruism paradigm, their study investigated the effects of perceived ihsan, Islamic egalitarianism, and Islamic religiosity on monetary waqf contribution.A survey methodology was employed to acquire data from respondents who used Islamic banking.The sample used in the analysis consisted of 264 completed surveys.An exploratory factor analysis revealed that the constructs had a high level of nomological validity.Structural equation modeling (SEM) utilizing path analysis was also performed to assess the proposed study framework.The model testing findings showed that perceived ihsan, Islamic equality, and Islamic religiosity significantly impacted cash waqf giving.
However, Shakor, Anwar, Aziz, and Sabri (2017) analyzed the causes and effects of Muslims' attitudes toward Malaysia's cash waqf practice.A total of 400 questionnaires for the survey were given out to people in the Malaysian Klang Valley region.There were three primary sections to the survey questionnaire.General inquiries on respondents' involvement in cash waqf made up the first section.Questionnaires on antecedent variables (religiosity, awareness of waqf, practicality, informative influence, and faith in Waqf institutions), consequence factors (intention), and attitudes toward monetary Waqf involvement made up the second component.Respondents were questioned about each issue using a Likert scale with a five-point scale, ranging from "1" (strongly disagree) to "5" (strongly agree).Then, the data analysis was done utilizing SPSS software version 20.The third portion also determined the respondents' demographic makeup.The data were also subjected to descriptive analysis, exploratory factor analysis, reliability analysis, and regression analysis.According to the study, a Muslim's attitude toward participating in cash waqf and the subsequent intention was predicated on their personal religiosity, faith in Waqf organizations, and ease of donation.The study continued to serve as a valuable source of knowledge for waqf institutions as they implemented their effective plan to support cash waqf and encourage systematic collection practices that can be advantageous to the community.
Furthermore, Duasa and Thaker (2016) examined the factors causing the choice of micro-enterprises to use internal funding rather than external funding.The study also observed the probability of choosing micro-enterprises for cash waqf funds as an alternative source.The study used primary data.The data analysis was conducted using (SEM).The model validated its acceptance in the field by adopting the Theory of Reasoned Action (TRA).However, the study found various factors for the micro-enterprises to use internal findings instead of external findings, such as strict collateral requirements by commercial and financial institutions, high cost of financing, and business track record.The study revealed that most micro-enterprises could not access finance facilities as they could not fulfill those conditions.Moreover, the study developed a viable cash waqf investment model to support microentrepreneurs, enhance their skills, and improve their access to finance.Their research revealed that micro-entrepreneurs intention to accept and implement the model as a source was effective.Nevertheless, the study may have been more helpful if it had examined the effectiveness of the developed model and the influence of the analyzed factors in mobilizing waqf donors to generate more proceeds.Meanwhile, the institution of waqf may successfully carry out its activities.
Similarly, Haron et al. (2016) created better knowledge regarding cash waqf implementation and studied the trend and factors affecting cash waqf collecting.The study chose three states based on non-probability sampling, which was purposeful selection.Microsoft Excel was used for the trend study, showing the percentage of cash waqf contributions made in each state between 2006 and 2013.Through a semi-structured interview with the employees that oversaw cash waqf collection in these three states, the study also used a qualitative approach to learn more about the trends in cash waqf collection.In addition, the study engaged in a telephonic interview.The finding from this study uncovered that implementing the cash waqf system will provide more comprehensive sources of funds regarding the objective of Islamic economics and help to develop.Therefore, a cash waqf is a potential tool for developing every Muslim economy.The study also found that the factors influencing cash waqf collection comprised promotion and resources.As such, the study suggests increasing promotion efforts to achieve a higher collection of cash waqf proceeds.However, the study may have been more applicable if it had taken into account other factors likely to motivate people's intention to donate cash waqfs, such as attitude, subjective norm, and  and Finance (IJIEF), 6(1), 73-104│ 72 perceived behavioral control, instead of limiting the factors on promotion which has nothing to do with many other groups of people, such as entrepreneurs.Moreover, the issue of cash waqf donation is not limited to well-off individuals in society.Hence, although some people may have the resources, the need to assess their awareness, attitude, perceived behavioral control, and religiosity toward the intention to accept cash waqf is also essential.

Data
The population of this study covered the entrepreneurs in Singer Market in Kano Metropolis, comprising 25,355 registered and 35,000 unregistered entrepreneurs as of September 2020.As indicated, the total population of entrepreneurs in Singer Market is 60,355 (Yakasai, 2020).Therefore, the population for this study was the 25,355 registered entrepreneurs in Singer Market and were the targeted respondents.However, in line with Krejci and Morgan (1970), 379 can serve as the sample size of a population of 30,000.Besides, the use of a self-administered questionnaire was adopted in this study.With the help of research assistance, 362 respondents out of 379 responded to the questions, representing 96% of the sample size and legitimizing the study representation.

Behavioral Intention
The term "behavioral intention" describes the subjective likelihood of someone engaging in any behavior (Ajzen, 1925).The probability of a behavior being carried out increases with the strength of the behavioral intention.When investigating individual behavior using the Theory of Planned Behavior, researchers frequently substitute behavioral intention for actual behavior assessment because the association between behavioral intention and the execution of the behavior is so strong (Ajzen, 1980).Ajzen (2014) submits that intention is assumed to be the immediate antecedent of behavior.Conner and Armitage (1998) also assert that intention represents a person's motivation in the cognitive decision to exert effort to carry out the behavior.
It is clear from the model that awareness, attitudes, perceived behavioral control, and religiosity all influence intention.The four behavioral and purpose determinants are thought to be influenced by background variables, such as demographic characteristics.Before the behavior occurs, the behavioral purpose is explained by awareness, attitude, perceived behavioral control, and religiosity.The actual conduct can be reasonably predicted from the goal.According to the theory, the ability to express behavior and the likelihood of overcoming obstacles are both estimated by perceived behavioral control.As a result, it is assumed that perceived behavioral control directly affects behavior.For feedback on the actual behavior results from the behavior's expectations, the following hypotheses were formulated in the null form to be tested in the study.
H 01 : Between awareness and the intention to accept cash waqf among business owners in the Kano metropolis's singing market, there is no significant influence.
H 02 : Between attitude and the intention to accept cash waqf among business owners in the Kano metropolis's singer market, there is no significant influence.
H 03 : Between perceived behavioral control and the intention to accept cash waqf among business owners in the Kano metropolis's singer market, there is no significant influence.
H 04 : Between religiosity and the intention to accept cash waqf among business owners in the Kano metropolis's singer market, there is no significant influence.

Method
This study used SEM (Chin 1998;Gefen, Straub, & Boudreau 2000).Statistical Package for Social Sciences (SPSS version 22) was utilized to evaluate the demographic data using descriptive statistics, employing charts and tables, and information from section B would be studied using Analysis of Moment Structures (AMOS version 21).By imposing specific constraints or assumptions on an analysis, structural equation modeling is a statistical technique that generalizes and extends earlier generation procedures.This analysis may resemble methods like canonical correlation, multiple regressions, multiple discriminate analysis, variance or covariance, or principal components analysis.
Concerning this study, the researchers used three category indices to test models' goodness of fit, incremental fit, and parsimony fit.To determine whether the model had an absolute fit, chi-square (ᵡ) and root mean square error of approximation (RMSEA) were employed.Then, the reliability and variable validity tests were also carried out.The variable's reliability was determined based on composite reliability.According to Churchill (1979), convergent and discriminate validity should be employed to verify the variables.

Descriptive Statistics
The respondents were to answer five demographic questions, i.e., gender, age group, marital status, highest education level, and years in business.A total of 362 respondents out of 379 responded to the questions.They represented 96% of the sample size and legitimized the study representation, as presented in the tables.In addition, this section summarizes the general frequency distribution of respondents on different demographic items, as shown in Table 2.
The descriptive summary in Table 2 above shows that 358 (99%) of the respondents were male and four (1%) were female, signifying the majority of male respondents.It was due to the culture, norms, and values of the environment where the study was conducted, in which females participated less in business activities, especially in the marketplace.In terms of respondents' age group, 44 (12.2%) were less than 25 years, 219 (60.5%) were between 26-35 years, 89 (24.6) were between 36-50 years, and ten (2.8%) were 51 years and above, who responded to the study instrument.
However, when looking at the analysis of years in business, Table 2 reveals that 58 (16%) of the respondents had 6-11 years in business, compared to 172 (47.5%) of the respondents who had 0-5 years.In a similar vein, 66 (18.2%) of the respondents had experience in the business between 12 and 17 years, 40 (11%) had experience in the business between 18 and 23 years, and only 26 (7.2%) had experience in business for 24 years or more.(Hair et al., 2006).Therefore, factor analysis could benefit from the data.It is corroborated by the results of Bartlett's test of Sphericity, demonstrating the relevance of the variables' connections and their suitability for structure identification (2: 326.044,DF: 15, Sig.: 0.000) (Zainudin, 2014).
In addition, Bartlett's Test of Sphericity result on awareness was significant, according to Table 3 (Chi-square = 108.438,p-value 0.000).The Kaiser-Meyer-Olkin (KMO) indicator of sample adequacy was 0.611, and it increased above 0.6.Bartlett's Test significant value and a KMO value near 1.0 indicate that the data at hand were sufficient to move on with factor analysis (Zainudin, 2014).
It is positive that the attitude KMO score of 0.730 (Table 3) was higher than the advised value of 0.6.The data, thus, were appropriate to move forward with its reduction method, according to the two measures (KMO value near 1.0 and Bartlett's Test significant value close to 0.0) (Hair et al., 2006;Zainudin, 2014).Running the factor analysis technique came next.
The KMO score increased by over 0.6, and the sampling adequacy score was 0.776.The KMO value near 1.0 and the significance value of Bartlett's Test at 0.0 denote sufficient available data to move forward with factor analysis (Hair et al., 2006;Zainudin, 2014).
The Bartlett's Sphericity test on religiosity was also significant, according to the results shown in Table 4.2 (Chi-square = 73.318,p-value 0.000).The Kaiser-Meyer-Olkin (KMO) indicator of sample adequacy was 0.651, and it increased above 0.6.Bartlett's Test significant value and a KMO value near 1.0 show that the data at hand were sufficient to move on with factor analysis (Zainudin, 2014).

Confirmatory Factor Analysis
The main goal of this study was to use structural equation modeling (SEM) to determine what characteristics influenced business owners' intentions to accept cash waqf in Kano Metropolis' Singer Market.To ensure the data met the criteria for SEM analysis, the exploratory data analysis and reliability tests were carried out as described before moving further with the SEM study.First, four indices were considered when examining the overall fit measurements.Finally, standardized residuals were checked to see if any part of the model did not properly match the data.The second step was to inspect latent factor correlations (Dilalla, 2000;Emmoglu, 2011).Figure 2 depicts the evaluated measurement model.Figure 2 displays the CFA results of five variables related to intention, awareness, attitude, perceived behavioral control, and religiosity.It also illustrates the factor loading and R 2 for each item.Except for ICW2 with a value of 0.42, AWN3 with a value of 0.14, ATT1 with a value of 0.43, and RLG1 with a value of 0.15, all the loading factors were over the advised value of 0.50.Thus, they should be removed before moving on to the subsequent analysis.It should also be emphasized that item deletion should not account for more than 30% of a construct's total items, provided that the minimum criteria for the Goodness Fit Indexes are met (Hair et al., 2006).The CFA outcome supports that the model was rejected for further examination.The results revealed that three fitness indexes for the constructs met the necessary threshold, but one fitness index, CFI=0.862, was not fulfilled, and the suggested model did not provide a good fit for the data.
Overall, the assessment of the measurement model's results did not provide strong support for its unidimensionality, convergent validity, or discriminant validity.To obtain the fitness indices of the measurement model, the model should be modified such that any factor loading with a value less than 0.50 was eliminated.Additionally, item deletions should not account for more than 30% of a construct's total items, provided that the minimal conditions of the Goodness Fit Index are met (Hair et al., 2006).The updated model is illustrated in Figure 3.     and RLG1) were removed due to low factor loading, and the model was then sufficiently fit for further analysis.

The Evaluation of the Data's Normality
Before modeling the structural model, it was necessary to look at the normalcy assessment for the available data after reaching the fitness indices.Every component of the measuring model's normalcy assessment is displayed in Table 7.The results in the Table 7 showed that the Skewness and Kurtosis were within the acceptable ranges of -3 to +3 (Skewness) and -3 to +3 (Kurtosis), respectively (Joanes & Gill 1998).This outcome demonstrates unequivocally that the study's data were regularly distributed and that normalcy was attained.As a result, the data could move forward with structural equation modeling (SEM)/structural model analysis.The results in Table 8 denote that when awareness increases by 1%, the intention to accept cash waqf decreases by 2%.When attitude goes up by 1%, intention to accept cash waqf goes up by only 3%, and when perceived behavioral control goes up by 1%, intention to accept cash waqf goes up by only 70%.Lastly, when religiosity increases by 1%, the intention to accept cash waqf increases by 28%.The result on the intention to accept cash waqf shows that among the indicators that explained the intention to accept cash waqf, all Muhammad, Alkassim, & Sulaiman │ Cash waqf acceptance among entrepreneurs in Kano Metropolis, Nigeria International Journal of Islamic Economics and Finance (IJIEF), 6(1), 73-104│ 85 the items had the minimum factor loading (i.e., 4.0), as stated in Hair et al. (2006).According to outcomes in Table 9, there was an estimated 0.27 association between awareness and attitude.The calculated connection between awareness and perceived behavioral control was 0.11, while the estimated correlation between awareness and religiosity was -0.10, or 0.000.However, the estimated correlation between perceived behavioral control and religiosity was 0.57, the estimated correlation between perceived behavioral control and attitude was -0.09, and the estimated correlation between attitude and religiosity was 0.57.The full results revealed a respectable correlation between the variables less than 0.85.According to Table 10 about the R-squared finding, 79% of the intention to accept cash waqf's variance could be explained by its predictors.In other words, there was a 21% error variance in the intention to accept cash waqf.This study aims to evaluate the variables impacting business owners' intentions to accept cash waqf in Kano Metropolis' Singer Market.Therefore, the particular goals of this study are to determine whether awareness, attitude, perceived behavioral control, and religiosity significantly affects business owners' intentions to accept cash waqf in Kano Metropolis' Singer Market.According to the study's objectives, the findings showed that all the proxies for the intention to accept cash waqf among entrepreneurs at Singer Market in Kano Metropolis had sufficient explanatory power, or their factor loadings were higher than the minimum criterion of 0.6.

The Influence of Awareness on Intention to Accept Cash Waqf
To what extent does awareness influence the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis?
According to question one, asking the extent to which awareness influences intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis, the result in Table 4.10 shows that the influence of awareness on intention to accept cash waqf was weak (-0.02) and statistically insignificant (P=0.786).Therefore, the beta coefficient for the influence of awareness on intention to accept cash waqf was only -2%, meaning that, for each unit of increase in awareness, the intention to accept cash waqf decreases by -0.02.In addition, the coefficient was very weak and negative, and the p-value was more significant than 0.05.Hence, the question was answered, and the objective of this study was also achieved.In other words, awareness did not significantly influence the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis.Thus, entrepreneurs in Singer Market in Kano Metropolis were unaware of cash waqf.It is consistent with the findings of Siswantoro and Dewi (2007), Laldin (2008), Osman, Htay, and Muhammad (2012), Johari et al. (2015), and Shukor et al. (2017) and contradicts Amin et al. (2014).

The Influence of Attitude on Intention to Accept Cash Waqf
To what extent does attitude influences intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis?
According to question two, asking the extent to which attitude influences intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis, the result in Table 4.10 reveals that the influence of attitude on intention to accept cash waqf was weak (0.03) and statistically insignificant (P>0.05).Therefore, the beta coefficient for the influence of attitude on intention to accept cash waqf was 0.03, which means that for each unit of increase in attitude, intention to accept cash waqf also increases by only 3%.Hence, the coefficient was very weak, and the p-value was more significant than 0.05, i.e. (0.704).It aligns with the findings of Hasbullah, Khairi, andAziz (2015), Fa'iz, Muhammed, andAmin (2015), and Dennis, Qoyum, and Sakti (2018) and contradicts that of Abduh et al. (2011), Amin et al., (2010), Osman, Mohammad andAmin (2021), andAl-Harethi, (2019).

The Influence of Perceived Behavioral Control on Intention to Accept Cash Waqf
To what extent does perceive behavioral control influences intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis?
According to question three, asking the extent to which perceived behavioral control influences intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis, the results in Table 4.10 uncover that the influence of perceived behavioral control on intention to accept cash waqf was strong and positive (0.70) and statistically significant (P<0.05).Therefore, the beta coefficient for the influence of perceived behavioral control on intention to accept cash waqf was 70%, which means that for each unit of increase in perceived behavioral control, intention to accept cash waqf also increases by 0.70.Hence, the coefficient was strong, and the p-value was less than 0.05.
Therefore, the question was answered, and the objective of this study was also achieved.Thus, perceived behavioral control significantly influenced the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis.It is consistent with the findings of Hasbullah, Khairi & Aziz (2015) and Osman, Mohammad & Amin (2021) and inconsistent with that of Fa'iz, Muhammed, and Amin (2015) and Shukor et al. (2017).

The Influence of Religiosity on Intention to Accept Cash Waqf
To what extent does religiosity influence the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis?
According to question four, which asks the extent to which religiosity influences intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis, the result in Table 4.10 shows that the influence of religiosity on intention to accept cash waqf was positive (0.28) and statistically significant (P<0.05).Therefore, the beta coefficient for the influence of religiosity on intention to accept cash waqf was 28%, which means that for each unit of increase in religiosity, intention to accept cash waqf also increases by 0.28.
Therefore, the question was answered, and the objective of this study was also achieved.Thus, religiosity significantly influenced the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis.Hence, this finding is in line with the characteristics of the respondent's educational level, where most of them acquired a minimum of Islamiyyah school education, equipping them with some skills and knowledge to be more adherents to the religious teachings and enabling them to perform good deeds and charitable activities for their fellow humankind.

Conclusion
The primary goal of this study is to evaluate the variables influencing business owners' intentions to accept cash waqf in Kano Metropolis' Singer Market.Therefore, the study's particular goals are to determine whether awareness, attitude, perceived behavioral control, and religion substantially impact business owners' intentions to accept cash waqf in Kano Metropolis' Singer Market.As a result, pertinent data were gathered and examined to solve this issue.Afterward, the outcomes were determined and discussed.However, the following inferences were made after consulting the findings: This survey's findings revealed that among business owners in Singer Market, there was little correlation between awareness and inclination to accept cash waqf.This study's results also showed that awareness did not significantly affect business owners' intentions to accept cash waqf in Kano Metropolis' Singer Market.This study concludes that business owners in Singer Market in Kano Metropolis did not know about cash waqf and that knowledge did not change their intentions to accept cash waqf to a greater level.
However, the result of this study exhibited that attitude also did not influence the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis.Therefore, this study concludes that attitude did not improve the extent to which entrepreneurs in Singer Market in Kano Metropolis intended to accept cash waqf.
Furthermore, the result of this study uncovered that perceived behavioral control positively influenced the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis.Thus, this study concludes that perceived behavioral control improved the extent to which Singer Market in Kano Metropolis entrepreneurs intended to accept cash waqf.
Similarly, the result of this study showed that religiosity positively influenced the intention to accept cash waqf among entrepreneurs in Singer Market in Kano Metropolis.Hence, this study also concludes that religiosity improved the extent to which entrepreneurs in Singer Market in Kano Metropolis intended to accept cash waqf.

Recommendations
The following recommendations are given to provide suitable means to supplement the assessment of the elements impacting intention to accept cash waqf among enterprises in Singer Market in Kano Metropolis based on the findings from the data analysis and the conclusions therein.
(i) Kano State Zakat and Hubsi Commission (KSZHC), through the help of Islamic clerics and media outlets, should create awareness programs on the importance of accepting and donating cash waqf as a devotional act of worship.
(ii) The concept of waqf should be incorporated in teaching and learning curricula from primary up to higher institution levels due to its significance in developing the socio-economic well-being of every society.
(iii) The market organization leaders should liaise with Kano State Zakat and Hubsi Commission (KSZHC) to provide waqf offices in each market so that more potential waqf donors may be influenced to accept and donate cash waqf.
(iv) The market organization leaders should promote cash waqf in mosques and/or at various religious events, given that ''religious individuals are more likely to be involved in religious activities'' (Worthington Jr. et al., 2003).

Future Research Directions
This study evaluated the variables affecting business owners' intentions to accept cash waqf in Singer Market in Kano Metropolis.However, this study's focus needs to be expanded to include additional marketplaces inside and outside Kano State, particularly in areas where Muslim entrepreneurs predominate.
Moreover, there is a need to conduct a similar study to investigate individuals' motivation to endow cash waqf from salary income and, most importantly, the promotion of an online waqf system, which may also motivate salary earners and the existing internet banking users to facilitate e-charities.It may enhance the generation of more funds and verify, compare, and contrast the findings from this study.It may also enable the proper generalization of results.
It is also possible to introduce new independent, mediating, or moderating variables, such as convenience and trust in waqf institutions, which should be employed by testing its effect on the already used model by analyzing its reliability and validity.
According to Shukur et al. (2015), retention is also a crucial feature in any charity organization; thus, future research should, for example, look into what motivates people to give frequently and consistently.

Muhammad,
Alkassim, & Sulaiman │ Cash waqf acceptance among entrepreneurs in Kano Metropolis, Nigeria International Journal of Islamic Economics

Figure
Figure 1.Research Framework Source: Adopted from Ajzen (1988) and modified by the researchers

Figure 3 '
Figure3's CFA results indicate the RMSEA = 0.038 and GFI = 0.935.In addition, Chisq/df was 1.520, and CFI was 0.938.According to the fitness indices, as depicted in Figure3, the measurement model implied a good match for the data, and the sum of all the fit indices produced a good fit.Overall, the evaluation of the measurement model's performance revealed strong support for its unidimensionality, construct validity, reliability, and discriminant validity.Since the model was unquestionably fit, the researchers could move on to the study's next step.

Figure 3 .
Figure 3.The New Measurement Model Source: Computed from field survey (2020) using Amos version 21

Figure 4 .
Figure 4.The Structural Model's Standardized Estimate for Each Path

Figure 5 .
Figure 5.The Structural Model's Unstandardized Estimate for Each Path

Table 3 .
Test of KMO and Bartlett

Table 4 .
Model for Fitness Index Measurements

Table 5 .
The New Model for Fitness Index Measurements Note: Following the change in the measurement model, the fitness index increased.Muhammad, Alkassim, & Sulaiman │ Cash waqf acceptance among entrepreneurs in Kano Metropolis, Nigeria International Journal of Islamic Economics and Finance (IJIEF), 6(1), 73-104│ 82

Table 6 .
Results of the Measurement Model for Each Construct (After Modification) Based on Table 6 presenting Cronbach's Alpha, Composite Reliability, and Average Variance Extracted values, the model had adequate measurement qualities for each single factor model.Besides, the two missing elements (i.e., PBC3

Table 7 .
Evaluation of Normality

Table 8 .
The Model's Standardized Path Coefficients

Table 9 .
The Estimated Correlation for Each Pair of Exogenous Constructs