Theory of Planned Behavior in Intention to Pay Cash Waqf
Ririn Tri Ratnasari and Muhammad Haris Arifin
Airlangga University, Surabaya, Indonesia
Keywords: Cash Waqf, Intention, Theory of Planned Behavior.
Abstract: The purpose of this research is to prove whether the variables of Theory of Planned Behavior which are
attitude, subjective norm, and perceived behavior control significantly affect the Islamic Economics
Airlangga University Bachelor Graduates’ intention to perform cash waqf. This research is a quantitative
research that used multiple regression as the technique of analysis. Respondents’ criteria in this research are
Islamic Economics Airlangga University Bachelor Graduates, and presumably afford to perform cash waqf
that assumed to be as minimum as Rp 100.000. The total of sample gathered in this research is 100 people.
Findings in this research show that each of exogenous variables from Theory of Planned Behavior, which
are attitude, subjective norm, and perceived behavior control, are significantly affect the Islamic Economics
Airlangga University Bachelor Graduates’ intention to perform cash waqf.
1 INTRODUCTION
Poverty in Indonesia is considered a big problem.
The number of poor people in Indonesia as of March
2016 reached 28 million people or about 10.86% of
the total population (bps.go.id, 2016). Other
problem faced by Indonesia related to welfare is the
welfare gap of the population which reflected in the
gini ratio. As of March 2016, Indonesia’s gini ratio
reached 0,40 (bps.go.id, 2016). Even though
Chaudry (2012) has stated that there is a clear and
explicit verse in Qur’an prohibiting treasure
circulating only in a handful of wealthy groups, as
contained in QS. Al-Hasyr verse 7. In islamic
economics, one form of walfare equality effort in the
aspect of either income access to the use of assets, is
waqf. In Indonesia, with the number of muslims
reaching 207 million people (bps.go.id, 2010),
should have a great potential in waqf. Undergraduate
program of Islamic Economics at Airlangga
University which has been existed since 2008 is
expected to have environment and culture to behave
in good Islamic economy, so as to produce graduates
who can develop the field of waqf. This study is
aimed to find out whether the aspects in Theory of
Planned Behavior, which are attitude, subective
norm, and perceived behavior control can affect the
Islamic Economic Airlangga University Bachelor
Graduates’ intention to perform cash waqf, so it can
identify the problem inside the scope which then
solution can be sought and also the aspects that
should be in focus to develop in increasing the
interest in cash waqf, so that the potential of cash
waqf that exist in Indonesia can be maximized.
2 LITERATURE REVIEW
2.1 Cash Waqf
The Indonesian Council of Ulama (MUI), in its
fatwa dated May 11, 2002, explains that the cash
waqf is a wakaf by a person, group of persons,
institutions or legal entities in the form of cash.
Endowments of jawaz or may, on condition only be
distributed and used for things that are allowed in
syar'i and the basic value of money waqf must be
guaranteed for sustainability, should not be sold,
granted, and / or inherited (mui.or.id).
2.2 Theory of Planned Behavior
Shirly and Todd (Yakasai and Jusoh, 2015) stated,
Theory of Planned Behavior (TPB) emphasizes that
the behavior that is voluntarily done by human
beings is based on human intention to participate in
the behavior. According to Ajzen in Cazacu et al.
(2014), TPB emphasizes that there are three factors
that simultaneously affect one's intentions, namely
Ratnasari, R. and Arifin, M.
Theory of Planned Behavior in Intention to Pay Cash Waqf.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 641-644
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
641

attitudes toward a behavior, subjective norms, and
behavioral control perceived.
2.3 Attitude
Mazocchi (2008) states that attitudes are the result of
behavioral beliefs, which are the manifestations of
strength of the belief and evaluation of its outcome.
Osman (2014) presented questionnaire points to
measure attitude variables for cash representation in
his research as follows:
 Implementation of cash wakaf provides
benefits;
 Implementation of cash waqf brings blessing;
 Respondents have positive perception on cash
waqf;
 Implementation of cash waqf is a good idea;
 Respondents liked cash waqf.
2.4 Subjective Norms
Mazocchi (2008) states that subjective norms are the
result of normative beliefs, which are the
manifestations of strength of the belief and
motivation to comply. Osman (2014) presents the
questionnaire points to measure the subjective norm
variable for cash representation in his research as
follows:
 Majority of the people who are important to
the respondent think that he should do a cash
waqf;
 The respondent's friends think that he should
do a cash waqf;
 Respondents are expected to conduct cash
waqf.
2.5 Behavioral Control Perceived
Mazocchi (2008) states that attitudes are the result of
control beliefs, which are the manifestations of
strength of the belief and power of control belief.
Osman (2014) presented the questionnaire points to
measure behavioral control variables perceived to
represent cash in his research as follows:
 Respondents have funds to conduct cash waqf;
 Respondents have the ability to conduct cash
waqf;
 Respondents have the knowledge to conduct
cash waqf;
 Implementation of cash waqf is within reach
of respondent ability.
2.6 Intention
Machrus and Purwono (2010) states that points for
measuring behavior intention or intention should
contain intention to do, trying to act, and plan a
purposeful action.
Aside from intention, making decision process in
Islamc perspective also explained by Ratnasari
(2012) that shows in the figure 1 below:
Source: Ratnasari (2012)
Figure 1: making decision process for muslim consumer.
3 METHODS
This study is using quantitative approach. Definition
of operational variable namely attitude, subjective
norm, and perceived behavior control using 4 levels
Likert scale : 1= Strongly Disagree; 2= Disagree; 3=
Agree; 4= Strongly Disagree.
The population in this study is all the Islamic
Economics Bachelor Graduates of Airlangga
University. Sample technique used by the researcher
in this research is Probability Sampling with Simple
Random Sampling technique. This research obtained
121 respondents, and after filtered, obtained 100
respondents of the Islamic Economics of Airlangga
University Bachelor Graduates thatconsidered able
to perform cash waqf. This research used primary
data which obtained directly fom the respondents
through surveys.
Data Quality Examination using Validity Test
and Realibility Test. Data Analysis technique using:
1) Classic Assumption Test; 2) Normality Test; 3)
Heteroscedasticity Test; 4) Multicolinearity Test; 5)
Multiple Linear Regression.
Introducing
problems
Looking for
information
Alternative
evaluation
Purchasing
decision
Post-
Purchasing
behavior
Refusal
perception in
mudharat
Islamic need
perception
Mardhatllah
perception
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
642

4 RESULTS
Table 1: Multiple Regression Analysis.
Variable
Unstandardized Coefficients
(Constants)
-0,426
Attitude
0,451
Subjective Norm
0,242
Perceived Behavior
Control
0,438
Y = -0,426 + 0,451 X
1
+ 0,242 X
2
+ 0,438 X
3
(1)
Explanation:
Y = Intention
X1 = Attitude
X2 = Subjective Norm
X3 = Perceived Behavior Control
Table 2: Determinant Coeficient.
Determinant Coeficient (R
2
)
0.828
Based on the table 2 above, the value of
determinant coeficient (R Square) 82,8% variation
of waqf intention (Y) variable in regression research
model can be explained by the independent variable
consisting attitude (X1), subjective norm (X2),
perceived behavior control (X3). While the rest of
17,2% is affected by other variable outside the
variables used in this research.
4.1 Hypothesis Test
Table 3: Simultaneous Significance Test (F Test).
Fvalue
Sig
154.095
0.000
Shown in table 3 above, obtained F-count results
of 154.095 with a significance value of 0.000 <0.05.
Then it can be concluded that there is a simultaneous
influence between attitude, subjective norms, and
perceived behavior control on the intention of cash
waqf for the Bachelor Graduates of Islamic
Economic Airlangga University.
Table 4: Individual Parameter Significance Test (t test).
Variables
t-Value
Sig
(Constants)
-2.330
0.022
Attitude
6.848
0.000
Subjective Norm
3.119
0.002
Perceived Behavior Control
7.217
0.006
On the table 4 above, it is found that the
significance of each variable is smaller than 0.05. So
that the variables in this study consisting of attitude,
subjective norm, and perceived behavior control
partially have a significant positive effect on the
intention of cash waqf for the Bachelor Graduates of
Islamic Economic Airlangga University.
4.2 Attitudes Influence Significantly to
the Islamic Economic Airlangga
University Bachelor Graduates’
Intention to Perform Cash Waqf
Results of the research showed the significance of
attitude variable earned score of 0,000 <0,05. So, the
attitude variable has a significant positive effect on
the Islamic Economic Airlangga University
Bachelor Graduates’ intention to perform cash waqf.
Some things worth noting related to the attitude
variable in the cash waqf is that the respondents
view cash waqf as a good behavior and useful with
the advantages of flexibility and affordability,
compared with land or building waqf. In addition,
respondents also emphasized that the use of cash
waqf is highly dependent on the management by
nazhir.
4.3 Subjective Norm Influence
Significantly to the Islamic
Economic Airlangga University
Bachelor Graduates’ Intention to
Perform Cash Waqf
Based on the answers of the respondents to the open
question, several points worth noting related to the
subjective norm variable in the cash waqf is that the
majority of people around the respondents who
already know cash waqf, see cash waqf as useful and
good, but on the other hand there are also many
people that have not understood cash waqf, so as to
suggest the socialization of cash waqf should be
intensified.
The explanation of the effect of subjective norms
on intention is contained in McKnight's statement
(Cazacu et al., 2014) namely that in general,
subjective norms are based on one's desire to behave
in accordance with the expectations of friends,
family, or social group. Therefore, subjective norms
affect one's intentions by causing pressure to engage
or not to engage in a behavior in order to conform
the expectations of his or her friends, family or
social group. As the definition of subjective norms is
social pressure to do or not to do a behavior, if
Theory of Planned Behavior in Intention to Pay Cash Waqf
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subjective norms support one behavior then one's
intention to do the behavior will be stronger (Ajzen,
1991).
4.4 Perceived Behavior Control
Influence Significantly to the
Islamic Economic Airlangga
University Bachelor Graduates’
Intention to Perform Cash Waqf
Based on the answers of the respondents to the open
question, several points of concern regarding the
perceived behavior control variables in cash waqf is
that there are some respondents who feel the cash
waqf handover mechanism is still unclear and not
well socialized, while some respondents feel the
mechanism of cash waqf handover is very easy and
is helped by the current technology such as bank
transfer. Therefore, many respondents suggested that
the socialization of cash waqf mechanisms should be
intensified in order to improve the understanding of
the wider community.
Ajzen (1991) describes the linkages of perceived
behavioral control with intention is that the intention
of behaving can only be actualized if the behavior is
still within the reach of personal ability. Although
some behaviors meet these requirements, the
actualization of behavior in a given capacity still
depends on non-motivational factors such as the
availability of opportunities and the necessary
resources (eg time, money, capability, help of
others).Therefore, as the definition of perceived
behavioral control is a person's perception of his/her
ability to perform a behavior based on his/her view
of the ease or difficulty in carrying out the behavior,
if one is convinced that he/she is capable of carrying
out a behavior, then the intention to carry the
behavior will be stronger as well.
5 CONCLUSIONS
Based on the result of this study, Theory of Planned
Behavior application in this study examined the
affect of three exogenous variables namely attitude,
subjective norm, and perceived behavior control to
the endogenous variable of Islamic Economics
Airlangga University Bachelor Graduates’ intention
to perform cash waqf have significant influence. The
research findings is appropriate with Osman (2014)
study that also shows each variable in TBP has
significance influence in rate 5%. This is based on
respondents’ answers that view cash waqf as a good
and useful behavior with its advantage of flexibility
and affordability, it is indicates that the stronger
support Islamic Economics Airlangga University
Bachelor Graduates on cash waqf the higher their
intention to perform cash waqf. On the other side,
there are still many who have not understood the
cash waqf and feel the mechanism of cash waqf
handover is still unclear and gave advise to had more
socialization event about cash waqf, it will make
subjective norm give more support in a behavior and
rising more intention to perform cash waqf. The
findings in this study also indicates that when
Islamic Economics Airlangga University Bachelor
Graduates have better attitude means they will also
have higher desire to perform cash waqf.
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