Waqf Literacy Level and Its Determinants on Public Intention to Contribute Cash Waqf: a Study of Waqf Institutions in Indonesian

This study aims to analyze the literacy level of public interest in paying cash waqf at waqf institutions in Indonesia. The theory of planned behavior (TPB) was used as the research framework. Structural equation modeling (SEM) to measure the relationship between latent variables, namely religious compliance, involvement of waqf organizations, utilization of media technology tools, elements of education, attitudes, subjective norms, and behavioral control employed as the main analysis technique. The SEM model in this study was processed using SmartPLS 3.0. The results showed that subjective norms and religious observance had a significant effect on interest, elements of education and the utilization of media technology tools had a significant effect on PBC, and the involvement of waqf organizations had a significant effect on attitudes. PBC has a significant negative effect on interest, religious compliance has a significant negative effect on attitudes. Meanwhile, attitude has no significant effect on interest .


INTRODUCTION
Waqf is one of the Islamic philanthropy that continues to experience innovation and development.Until now, waqf still has the potential to improve the welfare of the people and even the development of universal Islamic civilization.
With a Muslim population of 86.7% or 231,055,500 million people, Indonesia is the country with the largest Muslim population in the world. 1 From the report of The Charities Aid Foundation (CAF) World Giving Index 2021, Indonesia is in the first position as the most generous country in the world. 2 This fact supports the high potential in the field of waqf in Indonesia 3 , which at the same time serves to advance and strengthen the economy of the country and society. 4owever, in fact, the current development of waqf does not lead to the reported potential facts.This is because the understanding of Indonesian people still views waqf as the provision of immovable waqf assets, such as land and buildings that are used for worship operations, graves, and educational foundations only. 5The phenomenon of the low collection of cash waqf in Indonesia is not proportional to the calculated potential, this is due to a lack of knowledge and understanding among the public about cash waqf literacy so it has an impact on public interest. 6In addition, the low collection of waqf funds is also caused by the lack of public interest in the community 7 .Likewise in Malaysia where 8 revealed that the understanding of waqf among Malaysians is still too narrow.With this description, the waqf sector in Indonesia needs to improve to find solutions in dealing with problems regarding public knowledge related to low cash waqf.
From the results of a survey conducted by BWI.Nationally, the Waqf Literacy Index in Indonesia reached a score of 50.48 which was included in the low category. 9Where the value of Gorontalo province is in the highest order with a value of 73.74.West Java Island is classified as low with a score of 59.93, while the capital city of DKI Jakarta, is in the third lowest rank with a value of 36.71. 10 The data shows that the waqf practice that has been running so far has not been fully understood by the community.Meanwhile, from the results of an online survey by the Fiscal Policy Agency of the Ministry of Finance of the Republic of Indonesia, the literacy rate of cash waqf reached 0.475, which means that it is not good or tends to be less good. 11Research resulted that the literacy level of waqf, especially cash 9 https://knks.go.id/isuutama/29/pengemb angan-digitalisasi-dan-integrasi-data-wakafnasional diakses 12 September 2022 10 https://www.bwi.go.id/4849/202 0/05/20/laporan-hasil-survey-indeksliterasi-wakaf-nasional-tahun-2020/ diakses 12 September 2022'.
11 Kementerian Keuangan RI, 'Strategi Pengembangan Wakaf Uang Dalam Rangka Pendalaman Pasar Keuangan Syariah', Ringkasan Eksekutif, 2019, 5. https://fiskal.kemenkeu.go.id/kajian/2019 /12/20/155813610857736-strategipengembangan-wakaf-uang-dalam-rangkapendalaman-pasar-keuangan-syariah waqf in the community was still relatively low. 12o, to measure the level of waqf literacy can be measured through the determination of waqf literacy instruments from several indicators in previous studies that are relevant and accurate in presenting explanations related to public understanding of cash waqf.To the Theory of Planned Behavior, a change in interest (intention) can be influenced by several factors, namely attitudes, subjective norms, and control over planned behavior.The results of the research by Sakti stated that attitude had a significant effect on interest in cash waqf. 13In terms of subjective norms, Wibawa states that interest can be influenced by motivation from the individual's social environment.This is because behavioral control can have a direct effect on behavior in an effort to achieve goals. 14o to the theory of waqf literacy studied by Albert, literacy is the ability to read, write, increase knowledge and skills, think critically in solving problems, have good communication skills, and be able to develop and participate in people's lives. 15So it can be explained that cash waqf literacy is a person's ability to process and understand information about cash waqf.In literacy, cash waqf can be summarized in five verbs, namely understanding, involving, using, analyzing, and changing the text.All of them refer to a person's competence or ability in cash waqf and more than just the ability to read or write. 16 few researchers focused on analyzing the effect of the TPB variable, religiosity, on interest and people in various regions.There is limited research related to the latent variables used.
Therefore, this study adds latent variables such as religious observance, involvement of waqf organizations, the use of media technology tools, educational elements, and some of the above factors to be studied and analyzed in measuring the literacy level of cash waqf in the community.Interest in cash waqf, using the analysis of the theory of planned behavior.This study also measures how much cash waqf literacy instruments are owned by Muslim communities in the Surabaya, Yogyakarta, and Jakarta areas towards cash waqf interest using the latent variables mentioned above.
From the background described above, the purpose of this study is to analyze additional variables related to cash waqf literacy instruments to see the effect and predict the level of literacy related to cash waqf in Muslim communities on interest in cash waqf in cash waqf institutions in Indonesia.Therefore, literacy related to cash waqf in this study is described through the level of influence of the predetermined cash waqf literacy instrument, this research was also conducted to determine what factors most influence the interest or interest of the Muslim community towards cash waqf.
So that we can describe the variables used in the study by looking at some previous research.From the aspect of religious observance, it can affect the determination of a person's values, habits, and ways of behaving.Because virtue in religion is the religious commitment that is defined as the measure of a person to adherence to his religious values, beliefs, and practices, which he uses in his daily life. 17The element of waqf organizations' engagement can also change attitudes and build sympathy for cash waqf.Meanwhile, the utilization of media technology tools has a positive impact on attitudes toward receiving information. 18The importance of the education element in increasing the level of literacy and knowledge related to cash waqf, as well as influencing public interest in waqf in cash waqf institutions was also expressed. 19There is a tendency between the higher the education level of the respondents, the higher the percentage of the number of respondents who understand about cash waqf. 20

METHODS
This research is included in the type of quantitative research, where quantitative research is research that develops and uses mathematical, empirical models, theories, or hypotheses related to natural phenomena. 21

RESULT AND DISCUSSION
Table 1 present of the surveyed respondents.Majority of respondents were male (55.3%) and the age group of respondents was dominated by the age group of 21-30 years (57.1).%).In general, this age group is a productive age group, because they have entered the world of work. 23Based on domicile, the majority of respondents live in Yogyakarta (33.3%),Jakarta (24.8%),Surabaya (33.1%), and outside the region (8.8%).Based on education level, the majority of respondents are undergraduates (56%).Then respondents with a master's level of 23 https://www.who.int/newsroom/fact-sheets/detail/ageing-and-healthdiakses 9 September 2022 education were 16%, followed by Diploma and Senior High School as many as 19% and Junior High School (9%).The education level of the respondents can be balanced with their ability to understand waqf and have high knowledge related to cash waqf.The level of education will also support the influence of the values adopted, perspectives, and actions.This is supported by Nizar (2014)  24 , that individuals who have a high level of education will process information better than those with a low level of education so that they can form a better understanding.

MEASUREMENT MODEL (Outter Loading) Table 1 Measurement model results
As presented in Table 1, factor loadings, AVE and composite reliability tested to check convergent and discrimninat validty.For factor loading, all loading items of each constructs had loadings of 0.5 or higher which are in suggested level.CR value are in ancceptable, ranging between 0.681 and 0.803.However, all constrcuts have AVE of more than 0.5, indicating meet the the convergent validity as recommended.To asses the relationship between constructs involved, path analysis model t-values carried out.Bootstrapping with some replications was performed to generate the t-statistics.were also significantly associated with perceived behavioral control (β = .517,β = .407,p <.01, respectively).However, among TPB variables, only subjective norm was found to be positively significant on intention to pay cash waqf among public behavioral in Indonesia (β = .678,p < .01)

DISCUSSION
Based on Table 2, it was found that religious observation has a negative effect on attitude but statistically insignifcant.This result does not support the proposed hypothesis of this study.This means that higher in religious observance will lower effect on people's attitudes in intention to pay cash waqf in Indonesia waqf institutions.As confirmed by the results, they stated that the public's interest in paying cash waqf if they have the opportunity to pay cash waqf, even though they agreed that a waqf is an act recommended by religion as a form of obedience to religion, 25 which shows that religious obligations have no effect on behavioral intentions to pay cash waqf. 26able 2 shows that Waqf Organizational Engagement has siginficanlty influence on people's attitude to pay cash waqf.This means that community involvement in waqf activities is a social interaction that has an influence on people's literacy, knowledge, and attitudes, as well as on the development of individual 25 Machmud and Suryaningsih. 26Sakti and others.
perceptions so that it will help build public interest in waqf.The results are in line with several previous studies which stated that the direct influence of organizational engagement had a significant positive effect on attitude27 .One of the six elements of culture that directly affect a person's perception when understanding communication with others, namely the social organization factor. 28he Utilization of Media Technology Tools was also found to have significantly effect on Perceived Behavior Control.The results indicate that the utilization of media technology tools directly has a significant positive effect on perceived behavior control.Meaning that good use of technology media will have an impact on increasing literacy, knowledge, and understanding, then building public interest in waqf.So that the management and collection of cash waqf can bring prosperity to the community and the progress of the country.The results support several previous studies which state that the effect of the utilization of media technology tools directly has a significant positive effect on perceived behavior control to intention to contribute to cash waqf.Acceptance in the use of technology occurs when a person intends to use the technology.The importance of using technology in cash waqf management 29 .He states that technology also helps in blockchain processes and solutions related to the development of the waqf business, creating more effective means of fundraising and controlling and transferring ownership of donated waqf.This study emphasizes how the use of technology affects the contribution to cash waqf.Today's developments require people to prefer using technological facilities, to make it easier to channel funds for cash waqf.Thus, the more efficient the technology, the easier it will be for Muslims to enjoy using it.This will affect the collection of cash waqf in various countries.
The Education Element Variable on Perceived Behavior Control found to have positively impact on the PBC.This indicates that the Element of Education directly has a significant positive effect on perceived behavioral control.This means that the educational element on perceived behavioral control helps influence understanding and literacy levels related to cash waqf from the community, thereby building interest in waqf money in cash waqf institutions in Indonesia.This is due to the contribution of good and high education and education, so that it has a positive impact on literacy, knowledge, and understanding, to build interest in waqf.So that the management and collection of cash 29 K.A Noordin, 'Islamic Finance: Using Blockchain to Solve Wakaf Challenges.The Edge Malaysia', 2018 <https://www.theedgemarkets.com/article/islamic-finance-using-blockchainsolvewakaf-challenges>.
waqf can bring prosperity to the community and the progress of the country.The results of this study are in line with several previous studies which state that the Effect of Elements of Education has a significant effect on Perceived Behavior Control on Intention to Contribute As Shadiqqy 30 , states that the level of education has a positive effect on the literacy level of cash waqf, which will have an impact on the distribution of cash waqf from the community.The importance of the education element in increasing the level of literacy and knowledge related to cash waqf, as well as influencing public interest in waqf in cash waqf institutions, that there is a tendency between the higher the education level of the respondent, the higher the percentage of the number of respondents who understand cash waqf.This shows that there is a relationship between the level of understanding of cash waqf with the level of education, although the relationship is statistically weak. 31These results indicate that the level of education affects the level of understanding of cash waqf, although the analytical tools are different.So it can be concluded that there is a positive effect of knowledge and understanding as a result of the element of education and affects the interest of the community in cash waqf.
The results also revealed that people's attitude toward cash waqf has no impact on intention to contribute cash waqf.The results indicate that attitude directly has no significant effect on Intention to Contribute.This means that the Attitude variable is not significant to influence the intention to contribute.So that it can be said, that attitude has no influence on people's interest in cash waqf in Indonesian waqf institutions.Meaning that the attitude of a person does not necessarily have an influence on the interest in cash waqf.The results of this study are in line with a study which stated that attitude directly did not have a significant effect on the intention to contribute. 32This could be due to differences in the environment and the study population.The study also states that attitudes cannot be generalized to all objects and populations, because attitudes can change depending on certain objects and populations.
The Perceived Behavior Control variable was found to have no influence on Intention to cash waqf.The results support previous studies which stated that the 32 Amirul Faiz Osman, Mustafa Omar Mohammed, and Aiman Fadzil, 'Factor Influencing Cash Waqf Giving Behavior : A Revised Theory of Planned Behavior', Journal of Global Business and Social  Entrepreneurship (GBSE), 1.2 (2016), 12-25.perceived negative and significant influence of behavioral control on public interest in cash waqf in waqf institutions in Indonesia.As confirmed by the results of research conducted that perceived behavior control has a negative or no effect on public interest in distributing waqf. 33his happened because the interest in paying cash waqf through waqf institutions was low, while the results of data from respondents resulted in a statement that respondents had extensive knowledge regarding the existence of waqf institutions.However, 50% of the respondents disagreed with waqf institutions which are still difficult to access, and 59% of respondents agreed that waqf institutions should provide cash waqf facilities for the community.That is, the behavioral control observed in the study is included in an observational effort, where the community tries to explain the behavior from within itself to show whether the individual can perform and issue interest in cash waqf or not.Therefore, for waqf institutions to consider intensive efforts in socialization programs in order to help the public to be aware and understand cash waqf, as well as support promoting a culture of 33  contributing cash waqf among Muslims.
However, the study found that Subjective Norm toward cash waqf affect significantly intention to pay cash waqf.It can be concluded that subjective norms directly have a significant positive effect on the intention to contribute.This means that subjective norms show a positive and significant effect on people's interest in cash waqf in waqf institutions in Indonesia.The results support several previous studies is explained that the subjective norm is a function of the beliefs of a person, certain individuals, or groups to act in accordance with their normative expectations. 34The results imply that the social environment plays an important role in influencing the intention of a Muslim to contribute to cash waqf.In the research findings, support that the people around them and the social environment significantly influence individual intentions. 35 to be aware and understand cash waqf, as well as support promoting a culture of contributing cash waqf among Muslims.This study also revealed that Religious Observance directly has a significant positive effect on the Intention to Contribute cash waqf.This means that religious observance is a means for the community to improve literacy and act in accordance with the Shari'a and applicable norms, so that the objectives of cash waqf can be achieved, evenly and honestly.The results of this study are in line with several previous studies which state that the influence of religious observance has a significant effect on Intention to Contribute.That religion is an important indicator to donate to charity and shows a high level of charity. 36Religiosity can affect the action of cash waqf, which can be defined as the intrinsic motivation of wakif. 37he importance of religious compliance in increasing literacy levels and influencing public interest 36 Elton F. in waqf in cash waqf institutions 38 .Eligion is considered important because it is a point that can affect the sustainability of the distribution of cash waqf to cash waqf institutions.Therefore, this study emphasizes the importance of religion as a form of religious obedience, besides that religion is an important indicator for donating to charity and showing a high level of charity.So that the variable of religiosity or religious compliance can affect the action of cash waqf, which can be defined as the intrinsic motivation of wakif.

CONCLUSION
Based on the results of the research conducted, it can be concluded that all variables in the study, namely religious observance, involvement of waqf organizations, utilization of media technology devices, educational elements, attitudes, subjective norms, and behavioral control have differences in influencing public interest in cash waqf.waqf intentions.Meanwhile, attitude towards intention is the weakest factor because it does not affect people's interest in cash waqf.To increase public interest in cash waqf, targeted efforts are needed, including massive and continuous education, socialization, and promotion as well as the need for internal strengthening of waqf institutions.In addition, innovation and technology are needed that make it easier for people to make waqf payments.Based on these conclusions, it is recommended that waqf institutions pay more attention to the provision of waqf banks.This is expected to provide convenience in collecting cash waqf transactions from the public.

Figure 1 :
Figure 1: The result of the Structural model t-values For data collection