Determinant Analysis on Muslims Perception towards Cash Waqf
A Study on Waqeef in Pusbang Wakaf Daarut Tauhid
Rida Rosida, Suci Apriliani, and Asma Arisman Dewi
Universitas Pendidikan Indonesia, Jl. Setiabudhi, Kota Bandung, Indonesia
{rida.rosida, suci.avril}@upi.edu, asma.arisman.dewi@student.upi.edu
Keyword: Islamic Philanthropy, Cash Waqf, Muslims Perception.
Abstract: Accumulation of cash waqf in Indonesia has not reached the maximum level despite its huge potential. The
fund estimated could reach by IDR 3 trillion. In fact, Indonesia, as the largest Muslim population in the world,
can benefit the fund as an alternative source of income as well as the endowment fund of ummah. But there
are several obstacles faced in the process of accumulation including the miss-perception as well due to the
lack of understanding about waqf concept. This researched is aimed to gain the information with regard
perception and to examine the understanding level of Muslims about cash waqf as well its determinants. In
general, this research is conducted by descriptive quantitative on objective condition of Muslims.
Furthermore, analytical quantitative tools employed in this study is Conformity Factor Analysis. The objects
of the observation are the Muslim participants known as waqeef in Pusbang Wakaf Daarut Tauhid Bandung.
It is expected that research shall contribute valuable information on the largest determinant in improving the
knowledge and enhancing the Muslim understanding level about cash waqf. Furthermore, the findings could
be benefited by the relevant regulators as well the stakeholders of Waqf institutions for developing cash waqf
in the future.
1 INTRODUCTION
Waqf institutions in recorded history have played a
significant role during the development of Islam
starting from the time of the Prophet Muhammad
until at the beginning of the twentieth century.
(Mohsin, 2013).
According to UUD No. 41 of 2014, waqf defined
as a waqeef legal action to divide some of his
ownership, to be used for a specific period according
to his interests for worship/religion purposes or
sharia general welfare.
Besides waqf in the form of fixed assets, there is
a cash waqf that becomes an alternative instrument
of state development. In fact, Indonesia as the largest
Muslim population country has the most significant
potential of this enormous cash waqf to fund
development, of course (Beik, 2013).
Cash waqf believed to making waqf can be
assembled with a higher fund. There are at least three
factors. First, cash waqf can be made in various
regions without borders and the benefits of cash waqf
can be enjoyed by the community anywhere. Second,
the cash waqf has a much more equitable and
mobilizable mobility in the society than the fixed
assets, so it is possible to overcome the problem of
poverty. Third, the cash waqf is a model of immortal
fund mobilization if managed professionally and
trustworthy (Ekawaty and Muda, 2015).
Regarding the law related to this cash waqf, Beik
(2015) mentioned the opinion of the majority of
scholars to allow waqf with cash. Among others:
Hanafi madhhab, Scholar of Syafii madhhab and
Hambali madhhab, Scholar of Maliki madhhab, and
Imam Az-Zuhri. Moreover, cash waqf in Indonesia
has been allowed by Fatwa of Majelis Ulama
Indonesia (MUI). The MUI's commission fatwa was
issued on May 11, 2002.
However, cash waqf meets various problems in
its development in Indonesia. Indonesian Waqf
Board (BWI) as a regulator institution in 2009 said
the amount of cash waqf managed by BWI is still less
than one billion. As per April 2013 acceptance of
cash waqf in BWI slightly increased to reach the
number of three billion (Havita, et al., 2014). On the
other hand, according to the calculation of the
chairman of BWI Mustafa Edwin Nasution (2005)
Indonesia should be collect funds of about IDR 3
Trillion per year with details as follows:
606
Rosida, R., Utami, S. and Dewi, A.
Determinant Analysis on Muslims Perception towards Cash Waqf - A Study on Waqeef in Pusbang Wakaf Daarut Tauhid.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 606-612
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
Table 1: Indonesia cash waqf potential (IDR).
Income/
month
Total
Muslim
Cash
waqf
/month
Cash waqf
potential/
month
Cash
waqf
potential/
year
500.000 4 M 5.000 20 Billion 240 B
1M – 2M 3 M 10.000 30 Billion 360 B
2M – 5M 2 M 50.000 100 Billion 1,2 T
5M – 10M 1 M 100.000 100 Billion 1,2 T
Total 3 Trillion
Source: Nasution dan Hasanah (2005)
Following of that significant potential of cash
waqf in Indonesia, the government has begun to
accommodate the effort to develop this cash waqf
with the regulation of the application of cash waqf in
UUD No. 41 of 2004 and Government Regulation
No. 42 of 2006. But there are still many problems
found that cause the cash waqf fund not yet optimal,
even very far from its potential in Indonesia. One of
the reason is the level of public understanding of cash
waqf.
Hasanah (1997) said that the community's
understanding of waqf is insufficient when compared
with other Islamic philanthropy instruments such as
zakat, infaq or qurban. Therefore, Muslims rarely
practice it.
The low public understanding about cash waqf
proven by Marlina and Anggi (2015) research, which
examines the level of cash waqf knowledge of
Muslim in Surabaya, and the results show that more
than 50% of the Surabaya Muslim do not understand
even do not know cash waqf. The majority of
Indonesian people still consider that waqf is limited
only to the fixed asset, such as land and buildings
destined for places of praying, cemeteries, boarding
schools, orphanages and mere education (Medias,
2010).
Their research corroborated by Effendi (2007) in
his thesis entitled "Factors Affecting Perceptions of
Muzakki BAZNAS Dompet Dhuafa to Pay Waqf
through Cash Waqf" concluded that the lack of
interest in charity through cash waqf among others
due to their disagreement with scholar’s ijtihad who
allow donating through the cash waqf. Means, it is
proven that public perception is still assumed that
waqf can only be done to fixed assets.
2 LITERATURE REVIEW
The perception of cash waqf can interpret as a
process in which an individual chooses, organizes,
and translates the received information stimulus
about cash waqf resulting in a view or assessment.
Two factors affect a person's perception of cash waqf,
which is internal factors of one's individual and
external factors or objects of knowledge. Once the
stimulus or information is received, the stimulus or
data is selected. Internal factors that influence
perception selection include psychological needs,
background, experience, personality, values and
shared beliefs also self-acceptance. External factors
that affect perception are: intensity, size, contrast,
movement, repetition, familiarity and something
new. The process of understanding is formed within
a person, but perception is also influenced by
experience, learning process, and knowledge
(Pareek, 1996).
3 METHODOLOGY
The method to be used in this research is the
descriptive method of causality. Starting from
describing quantitatively about the perception of
Waqeef Pusbang Daarut Tauhiid Bandung.
Furthermore, it is equipped with an analysis of the
relationship between the observed measurements
with the previous factors, then tested statistically.
Analyzer used in this research is Confirmatory Factor
Analysis (CFA) that is a way to explore dominant
variable or indicator to form a factor forming society
perception about cash waqf which is relatively
straightforward (Stark, et al., 2006). In this case, the
factors that are suspected to have influence are the
level of education, the level of religiosity, the
involvement of religious organizations and the
literacy of Islamic economics.
4 RESULTS AND DISCUSSION
Results of data obtained from the questionnaire
distribution process will be presented as a general
description of the respondents' characteristics such as
age, sex, marital status, and occupation of
respondents’ DT waqeef.
Determinant Analysis on Muslims Perception towards Cash Waqf - A Study on Waqeef in Pusbang Wakaf Daarut Tauhid
607
Figure 1: Waqeef based on age.
Based on the field research, it can be seen in
Figure 1 that most DT waqeef are in relatively young
age categories. That is because most of the DT
waqeef encountered during the research are mostly
santri from Daarut Tauhid Boarding School and also
students. The condition of boarding school program
in Daarut Tauhiid is primarily for children,
adolescents, and adults. From many of boarding
school programs provided in Daarut Tauhiid, there is
only one boarding school program dedicated to the
elderly namely the Pesantren Masa Keemasan.
In further analysis, the overall waqeef has stepped
on the age of adulthood which is generally at that age
the level of thinking has been in mature conditions,
ideally at that age, the respondent has been able to
digest the information and perceived about a matter
correctly and objectively.
Table 2: Waqeef based on Sex, Marital status and
Occupation.
No
Percenta
g
e
1 Sex
Man 72%
Woman 28%
2
Marital
Status
Sin
g
le 74%
Marrie
d
23%
Widow 3%
3 Occupation
Civil Servants 3%
Private employees 25%
Entrepreneu
r
7%
Student 51%
Others 14%
In table 2, can be seen that most of DT waqeef are
single, this is because most of the DT waqeef
encountered during the research are young Daarut
Tauhiid santri.
Figure 2: Waqeef based on income.
From Figure 2, can be seen that it turns out most
of the Daarut Tauhiid waqeef income is on the
smallest scale, which is between 500k up to 1,5M.
That means the scholar's ijtihad associated with this
cash waqf has been very useful for many Muslims
because pay waqf no longer can only be done by
people who have sufficient material alone. From
these conditions it can be concluded that to be a
waqeef doesn't need wait to be a rich man, this is as
Allah orders in the Holy Quran chapter Ali-Imran
verses 133-134 which reads as follows:
“And hasten to forgiveness from your Lord and a
garden as wide as the heavens and earth, prepared
for the righteous. Who spend (in the cause of Allah)
during ease and hardship ...”
4.1 Descriptive Analysis of Research
Variables
In this section, we will describe the research variables
based on respondents' answers. This research will
explain four variables which are education level (X
1
),
level of religiosity (X
2
), level of involvement of
religious organization (X
3
) and level of Islamic
economics literacy (X
4
), also perception about cash
waqf (Y). Here is an overview of each variable:
4.1.1 Overview of Perception About Cash
Waqf Variables (Y)
Table 3: Assessment category of DT waqeef perception
about cash waqf.
Range Category
X > 5115 Goo
d
3225 X 5115 Medium
X < 3225 Ba
d
12%
61%
16%
5%
4%
1%
1%
Age
12 - 18
19 - 25
26 - 32
33 - 39
40 - 46
93
30
17
9
0 20406080100
Income (IDR)
>5M 2,6 - 5M 1,6M - 2,5M 500k - 1,5 M
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
608
In table 3, the perception of cash waqf score reached
5514 points. That means the variables in the good
category. So, it can be concluded that Daarut Tauhid
waqeef's perception of cash waqf is good enough.
Next will be displayed categorization per respondent.
Table 4: DT waqeef perception per respondent.
Range Category Frequency Percentage
X > 39,7 Goo
d
112 72,2
24,3 X 39,7 Medium 40 25,8
X < 24,3 Bad 0 2
In Table 4 above it can be concluded that most
respondents have understood and perceived
positively to the money waqf. That is in accordance
with theory by Hasanah (1997) which states that the
low interest of public waqf due to their understanding
of the waqf is limited, so, the perception is not good
enough. In case of this research, as a Daarut Tauhiid
Waqeef, the respondents who joined in this study are
those who have done cash waqf, it is equal with the
perception of respondents who have the good
category. That is due to several factors, among others
due to the overall level of education of respondents
who have been high enough, the level of good
religiosity and liveliness in the involvement of the
activities of religious social organizations.
4.1.2 Overview of DT Waqeef Education
Level (X
1
)
The educational background will affect the formation
of perception or understanding of society because
educated people will have an open attitude towards
new information and view it objectively (Pareek,
1996). Education does not merely mean the transfer
knowledge process. Moreover, education makes
learners get used to thinking, behaving and acting,
according to scientific rules by the level of education
(Efrizon, 2008). Results of this field research
obtained data as in Figure 3 follows:
Figure 3: Waqeef DT education level.
From Figure 3 can be seen that overall the
respondents are dominated by middle and upper
educational level categories, and there are no
respondents with low education level. It may allow
respondents to have more open attitudes toward new
information including information about cash waqf
that is the result of contemporary scholars' ijtihad, but
also a high level of education allows one to have
better access to information than someone with a low
level of education.
4.1.3 Overview of DT Waqeef Religiosity
Level (X
2
)
Religious according to Islam can run the teachings of
religion as a whole. Allah says in Holy Quran chapter
Al-Baqarah verse 208:
Translate: O you who have believed, enter into
Islam completely (and perfectly) and do not follow
the footsteps of Satan. Indeed, he is to you a clear
enemy.
So, can be concluded that they are said to be
religious when they can carry out well what is
commanded in religion and stay away from what is
forbidden in religion. The results of field research
about the level of religiosity as follows.
Table 5: Assessment category of DT waqeef religiosity
level.
Range Category
X > 2273,3 Hi
g
h
1446,7 X 2273,3 Mediu
m
X < 1446,7 Low
Observed from religiosity level in praying
practice of DT Waqeef, overall is in the high category
range that reaches 2460 points. Next will be present
of category data for each respondent DT Waqeef.
Table 6: DT waqeef religiosity level per respondent.
Range Category Frequency Percentage
X > 14,7 High 114 73,5%
9,3 X 14,7 Medium 39 25,2%
X < 9,3 Low 2 1,3%
In Table 6 can be seen someone who has a high
level of religiosity is a person who always or at least
often carry out Allah's command include praying.
From the observation, the condition of religiosity
level of DT waqeef respondent concerning praying
practice is in the high category. And even if seen
from the data category per respondent, the high
3%
6%
41%
1%3%
40%
5%
1%
Education Level
Elementary
JHS
SHS/VHS
Diploma 2
Diploma 3
Bachelor
Master
Doctor
Determinant Analysis on Muslims Perception towards Cash Waqf - A Study on Waqeef in Pusbang Wakaf Daarut Tauhid
609
category reached 54%. It shows that the majority of
DT waqeef can be regarded as a good Muslim
because obedient in carrying out the command of
Allah regarding praying, especially in Shalat, fasting
Sunnah, paying infaq and reading the Qur'an.
4.1.4 Overview of Religious Social
Organization Involvement (X
3
)
The next variable that will affect the public
perception of cash waqf is the involvement of
religious social organizations. Understanding the
values, norms, and laws in society, whether related to
customary law or religious law, is not merely derived
from the educational level, often more is obtained
through the socialization process undertaken in the
society. (Ahmadi, 2007)
Table 7: Assessment category of DT waqeef religious
social organization involvement.
Ran
g
e Cate
g
or
y
X > 1705 Ver
y
Active
1085 X 1705 Mediu
m
X < 1085 Not Active
Based on Table 7, the level of Religious Social
Organizations involvement of respondents is in the
medium category due to the total score of the overall
variable of 1588 points. Thus, it can be concluded
that the level of DT Waqeef religious social
organizations involvement is in the category of
medium.
Table 8: DT waqeef religious social organization
involvement per respondent.
Ran
g
e Cate
g
or
y
Fre
q
uenc
y
Percenta
g
e
X > 12,5 Very Active 62 40%
7,5 X 12,5 Mediu
m
71 45,8%
X < 7,5 Not Active 22 14,2%
The social environment has many influences on
perceptions and social behavior. A good social
environment will bring a good impact on the life of a
person and vice versa so the discussion of cash waqf
as one of Islamic philanthropy instruments in this
research is closely related to the context of the
religious social environment. As in a Hadith narrated
by Abu Daud is mentioned as follows:
“Someone is according to the religion of his close
friend; then you should see who his close friend is”
In Table 8 can be seen that most of the DT waqeef
respondents were involved medium/quite actively in
the activities of religious social organizations. That
will allow respondents have more understanding
about cash waqf and potentially have good enough
perception.
4.1.5 Overview of Islamic Economic
Literacy (X
4
)
Someone who has a high literacy level in Islamic
economics, especially in the aspect of Islamic
philanthropy is very likely to have a good perception
of cash waqf.
Table 9: Assessment category of islamic economics
literacy level.
Range Categories
X > 6251,7 High
3978,3 X 6251,7 Mediu
m
X < 3978,3 Low
From field data results, the level of Islamic
economic literacy respondents is at 7133 points
which categorized high.
Table 10: Islamic economic literacy level per respondent.
Range Category Frequency Percentage
X > 40,3 High 137 88,4%
25,7 X 40,3 Medium 18 11,6%
X < 25,7 Low 0 0%
Table 10 shows that the level of literacy of
respondents’ DT waqeef is mostly in the high
category. This can be due to the DT waqf institution
has given an excellent education to its waqeef.
4.2 Model Conformity Test and CFA
Model Analysis
Table 11: Research model goodness of fit.
Recommendation Results
GFI 0,90 0.830
RMSEA 0.08 0.042
AGFI 0,90 0.800
NFI 0,90 0.750
TLI 0,90 0.900
CFI 0,90 0.910
IFI 0,90 0.910
RFI 0,90 0.730
PNFI 0,90 0.690
PGFI 0,90 0.710
Based on Table 11 can be seen that the value of
RMSEA is 0.042 0.08 indicates that the model is
fit, while based on other indicators the model is quite
fit.
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
610
Table 12: CFA analysis.
Variables Sub
Variable
λ CR VE
Public
Perception
About Cash
Waqf
PW1 0.53 0.836 0.4
PW2 0.62
PW3 0.70
PW4 0.09
PW5 0.25
PW6 0.80
PW7 0.87
PW8 0.81
PW9 0.57
Education
Level
TP 0.07 0.005 0.005
Religiosity RE1 0.71 0.756 0.4
RE2 0.69
RE3 0.61
RE4 0.63
Organization
Involvement
OR1 0.77 0.818 0.6
OR2 0.83
OR3 0.72
Islamic
Economic
Literacy
LI1 0.15 0.281 0.1
LI2 0.81
LI3 0.06
LI4 0.11
LI5 0.15
LI6 0.18
LI7 -0.02
LI8 -0.02
LI9 0.17
LI10 0.24
LI11 0.16
Based on table 12 can be seen that most indicators
have a factor loading () 0.5 except indicator of
Islamic Economics Literacy, it shows that the
indicator on each variable is stated entirely valid.
Most CR values > 0.7 and one VE value of 0.5
indicate that each variable has sufficient reliability.
Also, can be seen from Chi-Squares values smaller
than Chi-Squares table (392,97), and P-value 0,05.
Table 13: Research model latent variable.
Variables Coefficient t-Values
Educational Level 0.07 0.79
Reli
g
iosit
y
0.23 1.7
Or
g
anization Involvement 0.08 0.63
Islamic Economic
Literacy
-0.14 -1.29
Table 13 illustrates latent variables that affect the
DT Waqeef public perception on cash waqf; all latent
variables are considered insignificant. That is
indicated by the value of t-Values inside the critical
limit of ± 1.96. This can be due to one of them by a
less specific research instrument, but mostly
individual variables are significant. The most
dominant factor as an indicator of the public
perception of cash waqf is Religiosity followed by
Islamic economic literacy. As found by Mokhtar
(2016) in his research that the factor of religiosity to
be the highest factor in influencing one's intention in
carrying out cash waqf which also affects the
perception.
5 CONCLUSIONS
The conclusion of this research is the social perception
which in this case waqeef in Daarut Tauhiid Waqf
categorized well, and most strongly influenced by the high
condition of religiosity and Islamic economic literacy of
respondent. These results indicate that to correct the
problem of misperception societies about cash waqf need
to be repaired through two ways, that is raising awareness
of religiosity of society or socialization and intensive
education information related to cash waqf through media
often used by society
.
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