This study aims to highlight the importance of intellectual capital (IC) for the operation of waqf (Islamic endowment) institutions, as few studies have discussed this issue in relation to non-profit religious organisations, particularly waqf organisations. Consequently, this study hopes to contribute to the development of waqf institutions in terms of human capital proficiency, the efficiency of operations and the effectiveness and sustainability of performance.,The authors reviewed a significant body of relevant studies written on various aspects of IC, to highlight the significance of considering IC in the operation of non-profit organisations (NPOs) and waqf institutions.,This study highlights the importance of IC in the operation of waqf institutions. It provides a platform that facilitates understanding of the existing obstacles and challenges in waqf institutions (such as lack of accountability, lack of funding, mismanagement and lack of trained labour, among others) and offers potential solutions through the consideration of knowledge and IC.,This study is a conceptual analysis of IC in the context of NPOs. Future studies should conduct empirical testing, which will provide more detailed discussion and enriching insights into the issue of IC and the performance of NPOs, particularly in the case of waqf institutions.,This study provides several important implications for waqf institutions and other NPOs, as it sheds light on the consideration of knowledge and IC in their operations.,To the best of the authors’ knowledge, this study is the first to discuss the issues of waqf in the light of IC and provide an integrated framework for the operation of waqf institutions.

中文翻译：

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非营利组织中的智力资本：为Waqf机构吸取的教训

这项研究旨在强调智力资本（IC）对waqf（伊斯兰捐赠）机构的运作的重要性，因为很少有研究针对非营利性宗教组织，特别是waqf组织，讨论了这一问题。因此，本研究希望在人力资本水平，运营效率以及绩效的有效性和可持续性方面为waqf机构的发展做出贡献。作者回顾了有关IC各个方面的大量相关研究，强调了在非营利组织（NPO）和waqf机构的运作中考虑IC的重要性。本研究强调了IC在waqf机构的运作中的重要性。它提供了一个平台，可促进人们对waqf机构中现有的障碍和挑战的理解（例如，缺乏问责性，缺乏资金，管理不善和缺乏受过训练的劳动力等），并通过考虑知识和知识能力来提供潜在的解决方案。这项研究是在非营利组织背景下对集成电路的概念分析。未来的研究应进行经验测试，这将对IC问题和NPO的绩效，尤其是在waqf机构的情况下，提供更详细的讨论并丰富见解。该研究为waqf机构和其他NPO提供了一些重要的启示，因为充分说明了作者在操作中对知识和集成电路的考虑。