Wakif's Behavior in Money Waqf: an Approach to Theory of Planned Behavior

Article history Received 16/11/2020 Revised 22/01/2021 Accepted 18/02/2021 The Indonesian nation is a country where the development of productive waqf is very potential, but the collection of productive waqf funds, especially cash waqf, has not been optimal. This is thought to be the behavior of the muslim community that does not understand well the development of cash waqf. Based on this phenomenon, this research was conducted to find empirical evidence of the Theory of Planned Behavior and religiosity in influencing the behavior of Muslim communities to conduct cash waqf in Indonesia. This study used a quantitative descriptive approach, data collection was carried out online using the google form facility, and data collected were 138 respondents to the questionnaire that had been distributed online. The results of this study found that attitudes, subjective norms, and values of religiosity were able to influence waqf behavior in making decisions to do cash waqf.


Introduction
As a Muslim, a waqf is a form of worship to Allah by submitting part or all of his assets for the benefit of the ummah. Islam teaches that property owned by a Muslim must be able to bring prosperity to others through various ways of distributing wealth which is introduced in Islam such as almsgiving, giving alms, giving zakat, giving donations, and so on (Ayyubi & Lubis, 2015). Based on the various options for distributing wealth, waqf is an instrument of wealth distribution that can provide welfare benefits for the community.
According to Kusumawardani (2015),waqf can be interpreted as stopping or withholding part of the assets owned for personal gain and handing it over to be used forever for the sake of public interest by Islamic law so that these assets can create prosperity for all mankind (Kusumawardani, 2015). According to Ismail & Utami (2014), waqf has privileges such as the benefits of waqf that can be enjoyed in the long term and sustainably as long as the assets waqf are managed productively (Utami & Ismail, 2014). waqf is also a field of charity for wakifs who donate their assets where the waqf assets will continue to be good deeds for waqf as long as the waqf assets still provide benefits to the community.
Waqf that is well managed will be a very good potential as a source of funds for the development and development of a region or country such as the construction of educational facilities, religious facilities, development in the agricultural, health and trade sectors which provide benefits in the economic development sector (Fahmi & Sugiarto, 2018). Waqf can be a solution in distributing wealth owned by Muslims to be used in helping weak economies to be able to meet basic needs such as clothing, shelter, food, education, and health (Nafis, 2011).
The form of assets that can be donated has developed significantly. Some of the assets that can be donated include: 1). land, 2).vehicles, 3).buildings, 4).money, 5).expertise, 6).securities, 7).plants, 8).water and fuel oil, 9). intellectual property rights, 10). precious metals and stones, 11). industrial machines or tools, and others (Iman et al., 2020). Waqf assets have their uniqueness, where the assets donated will not run out of value and can continue to be utilized in the long term, the development and management of waqf assets will not reduce the principal value of these waqf assets (Kusumawardani, 2015).
Cash waqf is one of the waqf instruments that are trending in recent years. According to Shulthoni & Saad (2018), cash waqf is a solution for the formation of productive waqf that can be managed properly for the benefit of the people so that these assets can be developed into the ummah's endowment fund (Shulthoni & Saad, 2018). Cash waqf is the right solution in overcoming and resolving social problems that develop in the community related to the low level of community welfare (Selasi & Muzayyanah, 2020). Through cash waqf, nazir will be easy to manage immovable waqf assets to be productive, because to manage land waqf funds are needed for its development and management so that cash waqf is the right solution to this problem.
Indonesia has enormous potential in raising cash waqf funds, so cash waqf is very easy to realize in Indonesia. Actions in realizing cash waqf are closely related to one's desire to donate money. So far, people only understand that the waqf that can be done is waqf for immovable assets such as waqf for land, buildings, vehicles, and plants so that knowledge sharing is needed to increase public knowledge about current waqf developments. Hasbullah et al., (2016) explained that people who know cash waqf and desire to donate money will be an important factor that drives their behavior and actions in waqf money, and vice versa when they do not know cash waqf, there will be no encouragement. in him to do cash waqf (Hasbullah et al., 2016).
According to Nizar (2014), a person in doing cash waqf is strongly influenced by the perception of waqf (people who have waqf) regarding money waqf, where this perception can be formed due to the factor of education he has, the factor of financial income and the school he follows (Nizar, 2014).
Religious factors are also considered to be able to influence a person's perception of waqf (Hanifah & Ridla, 2015).
Cash waqf has the potential to solve social problems such as financing the development of the health sector, education, financing MSMEs, and poverty problems (Atabik, 2014). Through cash waqf funds it will make it easier to access the poor so that it can improve the welfare of the poor appropriately and make it easier to develop the economy and society.
To increase the realization of cash waqf, it is necessary to have a proper understanding of what factors can increase the perception of waqf to do cash waqf, with the increasing behavior of waqf in cash waqf, it is expected that a significant amount of cash waqf can be collected to facilitate its use in increasing social welfare. Waqf assets must provide benefits so that the nazir must not ignore or ignore the waqf assets so that they do not benefit the people (Harahap, 2011).
In Indonesia, the trend of cash waqf has been quite positive, although the legal institution of cash waqf has not developed optimally, besides that the interest in waqf in cash waqf has not developed rapidly. Good management of cash waqf will encourage social benefits for the community (Harahap, 2011). The management and development of cash waqf as productive waqf will encourage the creation of investment opportunities in the fields of social services, education, religion, and others (Siregar, 2011). A low understanding of waqf related to cash waqf causes nazir to collect low waqf money (Huda et al., 2014).
The results of previous research also prove that only 13% of the Muslim community understands waqf money (Ubaid, 2014). The main problem that causes the weakness of the community to implement cash waqf is the low understanding of cash waqf which affects waqf behavior in donating money (Pitchay et al., 2015), (Shukor et al., 2017), (Osman & Muhammed, 2017); and (Osman et al., 2016). This shows that the social behavior of waqf greatly contributes to encouraging the Muslim community to participate in cash waqf (Rizal & Amin, 2015).

Theory of planned behavior
Planned behavior theory is a well-known theory in the field of psychology that examines the relationship between reasoning theory and people's behavior (Fishbein & Ajzen, 1975). This theory was developed by Fishbein & Ajzen (1975) and this theory has been developed and implemented in various situations of human behavior. The development of this theory is centered on how behavioral intentions appear in a person before carrying out the actual behavior. The intention is an important instrument in humans before taking action. This theory is implemented to study social behavior.
Theory of Planned Behavior (TPB) can be related to waqf behavior, where the intention to provide cash waqf will encourage waqf behavior in waqf money. TPB can be implemented appropriately to describe how the intention of wakif behavior in carrying out the act of submitting as his assets (money) voluntarily in the form of cash waqf. According to Fishbein & Ajzen (1975) intention has four aspects, namely; 1). Behavior, 2).Targets, 3) Situation, and 4).Time.The intention in humans is divided into three categories, namely; behavioral beliefs (attitudes), normative beliefs, and control beliefs (religiosity).
Behavioral belief is a form of a strong belief in a person so that it can encourage him to take any action as a form of behavior in achieving certain goals (Teo & Schaik, 2012). Normative belief is a person's perception of the beliefs of other parties who can influence whether to want to do or not do something (Chatterjee & Kulakli, 2015).

Behavioral beliefs (attitudes)
Attitude can be interpreted as an act of evaluation that is carried out on certain behaviors as a form of response to the object being addressed (Osman & Muhammed, 2017). Attitudes tend to be related to a person's psychological appearance as a form of evaluation of the entity they are dealing with. If the attitude displayed reflects good behavior, the greater the positive response it shows to engage and participate in this behavior (Amin & Chong, 2011), so that the better the attitude that waqf has regarding the behavior of waqf money, the better the participation it does in waqf.

Normative beliefs (subjective normative)
Subjective norms are the perceived social impulses in carrying out a behavior. This is related to individual perceptions of relevant judgments from other parties about what kind of behavior is considered good and bad to do. According to Amin & Chong, (2011) subjective norms greatly influence a person's behavioral intention. For example, the subjective norms regarding Islamic banking will find a strong relationship between subjective norms and behavioral intentions in using Islamic banking services. Subjective norms are very attached to the social environment so that it is what explains how the social environment can shape some people's behavior.

Religiosity
According to Osman et al., (2017) a person's religious values will be able to be a strong driver in influencing waqf actions in waqf money because these religious values can become the waqif motivation for waqf. A person's high religious level will be able to influence behavioral intentions on cash waqf. Religious values are very important in shaping a person's behavior in carrying out the orders of religious law.

Waqf
Waqf can be interpreted as an act of withholding the benefits of property for personal interests and providing the benefits of these assets for the benefit of social welfare under Islamic law. Waqf can be binding and non-binding. Non-binding waqf is waqf in which the waqf can still be the owner of the assets being donated, or endowments of assets periodically so that when the waqf period is over, the rights of the waqf assets are returned to the waqf. For binding waqf is waqf that cannot be withdrawn by the waqf and the waqf assets have the status of waqf forever, such as waqf for places of worship, endowments, and other forms of immovable waqf and another cash waqf (Hasim et al., 2016).

Cash waqf
Cash waqf can be interpreted as the act of surrendering the wealth of money it has to nazir to be managed as productive waqf on the condition that it does not lose the principal value of its assets so that it can be used under Islamic law. Cash waqf can also be defined as waqf made legally in the form of money (Kusumawardani, 2015). Cash waqf is a productive waqf that has strategic value (Karim & Sahroni, 2015). Waqf that carries out cash waqf at nazir or money waqf institutions will receive a cash waqf certificate (SWU) (Umam, 2016).
The Indonesian government is very active in encouraging the Indonesian Waqf agency to develop and manage waqf assets in Indonesia to be more productive (Arno, 2018). The cash waqf assets that have been collected by Nadzir can be managed into productive waqf such as investment activities so that they can provide great benefits for the welfare of the community (Huda et al., 2017). The form of investment that can be made from cash waqf is waqf property financing, which includes temporary waqf deposits and waqf properties. To increase the success of nazir in collecting cash waqf, it is necessary to have nazir seriousness in conducting cash waqf associations, increasing public understanding (wakif) regarding the development of waqf in the form of money and the maturity of the legal instruments for cash waqf (Hasim et al., 2016).
In Indonesia, cash waqf has developed significantly, this can be seen from the growing number of nazir cash waqf, although the number of developments is not yet high and evenly distributed throughout Indonesia. The Indonesian Waqf Board stated that the acquisition of cash waqf in 2019 was Rp. 188 trillion and in 2020 has the potential to increase by 217 trillion.

Research model
Based on the relationship among the variables that is shown in Figure 1, this research has some hypotheses as the following: H1

Research Method
The implementation of this research is centered on the behavior intention of the Muslim community in being involved or participating in donating money. The method used in this research is a survey method by distributing research questionnaires. The research sample consists 338 wakifs. They were selected using a non-random sampling. The distribution of questionnaires to respondents was carried out online using the google form facility. The time for distributing the questionnaires was carried out for 30 days and the responses of respondents who filled out 338 questionnaires were obtained, which were then analyzed to be able to conclude the findings of this study. Before distributed to the respondents, the questionnaire was tested for the variability and reliability. According (Mudrajad, 2011), the validity of the testing is to be performed to test whether the data obtained can to measure and reveal the data of the variables selected appropriately. High and low validity indicates the extent to which the data collected does not deviate from the description of the variables in question. Reliability is a way to test the extent to which the results of a measurement can be trusted. Measuring instrument has a high reliability if the number of times execution of measurements of the same subject group obtained relatively similar results, as long as the aspect that is measured in the subject have not changed. Religiosity Religiosity is a person's behavior that is associated with his actions in religion, the better his actions are in carrying out religious teachings, the higher the religious behavior that is in him (Osman et al., 2016); (Osman & Muhammed, 2017) 1. All activities carried out by humans must be based on what Allah Subhanahuwata'ala ordered, 2. Making the Koran and Hadith as the main basis for action, 3. Always promote truth and honesty, 4. Always try to leave all matters to Allah Subhanahuwata'ala. 4

Research variable development
Waqf decision Decisions on waqf are the realization of worship which is carried out through the voluntary surrender of assets they own for the sake of being used for the benefit of the ummah (Faisal, 2020) 1. I will choose cash waqf as an act of charity 2. I intend to do cash waqf more often than other endowments 3. I will implement cash waqf

Results and Discussion
Characteristics of respondents Details regarding the characteristics of the respondents who were the object of this study are described in table 1 below: Source: primary data processed, 2020 Based on the data presented in table 1, it can be described as follows: a. The majority of respondents in this study were male as many as 252 respondents (74.6%) while the female gender respondents were only 86 respondents or 25.4%. This shows that men are more dominant in doing cash waqf than women. In general, each gender tends to accept and is willing to carry out cash waqf, so that both men and women have the potential to implement cash waqf. b. Age of Wakif who was the majority of respondents in this study were aged 25 years to 35 years, amounting to 198 respondents, then in the age range of 36 years to 46 years as many as 98 respondents while for those aged over 47 years who implemented cash waqf in this study only amount 42 wakif. The majority of cash waqf is carried out by wakif in the age range of 25 -35 years. One of the factors is that at that age, wakif is easier to do cash waqf compared to donating other assets because money assets are easier for them to own than other assets such as land, buildings, or vehicles so that at the age it is easier to carry out cash waqf than other waqfs. c. Relating to the education of respondents in this study, dominated by wakif with an undergraduate education of 201 wakif (59.5%) followed by a wakif with a postgraduate education of 94 wakif (27.8%), while 7 wakif with doctoral education 27 people with D3 education and 9 senior high school educators. It can be concluded that the majority of respondents as respondents in this study already have good quality knowledge so that it will be easier to understand waqf. d. Total income owned by the respondents of this study in a month is 4.1 million to 5 million as many as 112 wakif, followed by 103 respondents with an income of 3.1 million -4 million, then wakif with income above 5.1 million as many 89 respondents and wakif with an income of less than 3 million as many as 37 wakif. Waqf money is dominated by wakif with an income of 4.1 million to 5 million indicating that wakif money is easier to implement even though wakif does not yet have a high enough income level but can already set aside part of its income for cash waqf.

Hypothesis testing
The results of causality test can be seen in Table 3, and it can be described as the following: a. The standard value is 0.182 and the probability estimate is 0.002 < 0.05 of the significance level so that it can be concluded that the attitude has a significant effect on Money Waited Behavior (Waqf Decision). b. The test also shows the standard value is 0.196 and the probability estimate is 0.001 < 0.05 of the significance level so that it can be concluded that subjective norms have a significant effect on Money Waited Behavior (Waqf Decision). c. The test also shows the standard value is 0.191 and the probability estimate is 0.004 < 0.05 of the significance level so that it can be concluded that Religiosity have a significant effect on Money Waited Behavior (Waqf Decision).

Discussion
The results of this study found several factors that could influence waqf behavior in implementing cash waqfs, such as attitudes, subjective norms, and religious values:

Effect of behavioral beliefs (attitudes) on money waqf decisions
Attitude is a reaction that exists in a person when he is faced with a certain stimulus or object as an action or action on the implementation of certain motives (Haqqy et al., 2017). There are 3 levels of attitude in a person, namely; 1). Receiving, at this level, someone will receive the stimulus given to him. 2). Responding, at this level the individual who is given a stimulus will respond or react to the stimulus it faces, 3). Appreciate, at this stage, the individual will give a positive reaction to the stimulus given which is shown by the appearance of informing and inviting others to respond, 4). Responsible, the attitude is shown by the individual to be responsible for what he believes, even though he must bear the risk of his decision.
The attitude of waqf after having faith in money waqf will further encourage his intention and decision to carry out cash waqf with self-excellence for the sake of social welfare and the interests of the ummahunder Islamic law. The attitude-behavior towards waqf in money waqf is formed from his understanding of cash waqf, when the higher the perception of waqf towards money waqf, the higher the attitude he shows in money waqf (Fauziah & El Ayyubi, 2019). This study found that the attitude of waqif in Indonesia towards their behavior in making decisions with money is categorized as good. The Muslim community in Indonesia has a good attitude in understanding and willingness to try and implement cash waqf and this is what encourages the intensity of the Muslim community to donate money. The attitude of waqf to cash waqf is 1). Implementing cash waqf is perceived as easier to use for social welfare, 2). Waqf money provides satisfaction for wakif, 3). Wakif has a positive perception of the development of cash waqf, 4). Implementing cash waqf is considered a wise idea.

The Influence of Normative Beliefs (subjective normative) on Money Waqf Decisions
Subjective norms are social norms that can be perceived by wakif as a social pressure that must be followed and influence their behavior in carrying out something (Faisal, 2020). When Wakif judges that if their actions will not be under subjective norms, then they will not carry out these actions, so they will only carry out actions that are considered relevant to social norms so that there is no violation of subjective norms. Subjective norms have a significant influence on a person's behavior, as the results of research conducted by Amin & Chong (2011), which see that subjective norms affect the behavior of Muslim communities to buy halal products (Amin & Chong, 2011).
This study found that subjective norms have a very important role in encouraging wakif to have intense behavior in making decisions to implement cash waqf. The better the subjective norm perceived by Wakif, the higher the intensity it has in the money waqf. The subjective norms related to cash waqf are as follows; 1). The development of opinion in the family environment that implementing cash waqf is allowed, 2). In the circle of friends and society, I also find the behavior of implementing cash waqf, 3). Religious leaders argue that implementing cash waqf is not something that violates Islamic law.

The Influence of Religiosity on the Decision on Money Waqf
Religiosity is a person's behavior that is associated with his actions in religion, the better his actions are in carrying out religious teachings, the higher the religious behavior that is in him (Osman et al., 2016); (Osman & Muhammed, 2017). Religion can be perceived as the extent to which a person's actions in believing that giving money is a commandment in Islam. Waqf is an order that exists in the teachings of the Islamic religion so that someone who has high religious views on the teachings of the Islamic religion will tend to actively participate in its implementation so that it is concluded that the higher the religious level of the waqf, the higher the intensity of doing the money waqf This study found that religious behavior has a good role as a predictor of waqf behavior in implementing cash waqf. The values of religiosity used in this study include; 1). All activities carried out by humans must be based on what Allah Subhanahuwata'ala ordered, 2). Making the Koran and Hadiths the main basis for action, 3). Always promote truth and honesty, 4). Always try to leave all matters to Allah Subhanahuwata'ala.

Inhibiting factors for the development of productive waqf in Indonesia a. Different schools of thought
In Indonesia, the majority follow the Syafii school, which in the understanding of this school teaches more immovable waqf such as carrying out burial land waqf, waqf for houses of worship (musholla, mosque), waqf for the establishment of Islamic boarding schools, schools and social institutions (Furqon, 2017), thus creating differences with other schools of thought that are also followed by the muslim community in Indonesia. Some scholars consider that the form of waqf implementation is dynamic, which can keep up with the changing times. Currently, waqf is undergoing development according to the changing era so that waqf is not only in the form of immovable assets but is developed more widely and its use is also developing, for example utilizing waqf assets to become productive waqf which is currently being intensively practiced in Indonesia (Irawati, 2017), but also the development of waqf. This has not been accepted by some followers of other schools of thought, and it will take a long time to accept the development of this form of waqf. Regarding the different views of the schools regarding productive waqf, it should not be a big problem and the role of the government as the responsibility of the State is needed to overcome these problems so that these differences do not become a matter that can divide the unity. b. Weak understanding of waqf The weak understanding of the community regarding the correct waqf causes the community to stagnate in waqf, namely waqf to use it, a place of worship, or other forms of non-productive waqf so that the use of waqf assets is limited to certain groups only. Even though productive waqf will bring greater benefits for social welfare. Understanding has an important role in encouraging a person to convert waqf, the better his understanding of the fiqh of waqf, the higher the motivation that is in him to carry out waqf (Fatmah & Sholihah, 2017). Some people still have an understanding that waqf is like personal worship so they do not want other parties to interfere in its management (Nawawi, 2013). Such understanding has led to the weak motivation of waqf in doing waqf apart from having land waqf and the construction of non-productive buildings.

Implementation of cash waqf management in the development of productive waqf in Indonesia
In Indonesia, there have been several areas that have successfully implemented productive waqf from cash waqf, along with the development of productive waqf in the territory of Indonesia which uses the source of development funds from cash waqf; a. Gresik, East Java The productive waqf developed in this area is the productive waqf for raising cattle b. Pasuruan, East Java In Pasuruan productive waqf is developed in the form of a mini-market and al-Yasini convection business c. Malang, East Java One of the Islamic hospitals in the Malang area developed productive waqf in the form of VIP inpatient rooms at RSI d. Sukabumi, West Java InSukabumi, productive waqf has been developed in the form of a shop building belonging to the as-Salam modern cottage e. Cirebon, West Java There are several productive waqf developments in Cirebon, such as the development of productive waqf in the form of the Dar al-Hikam Business House and the development of productive waqf in the mini BuntetPesantren self-service sector. f. Tangerang, Banten One of the productive waqf cones developed in the Tangerang area is productive waqf in the field of gas stations (general fuel filling stations) g. Magelang, Central Java In Magelang, the leadership of the NU branch developed a productive waqf business center h. Rembang, Central Java The development of productive waqf in the rembang area is Anwar Makkawi's cattle fattening business i. Pekalongan, Central Java In the Pekalongan area, productive waqf development has also been carried out such as the development of a Muslim business center and the development of productive waqf building for shopping centers. j. Medan, North Sumatra The productive waqf developed in the city of Medan is a supermarket and a restaurant at the Al-Badar Mosque k. Pangkep, South Sulawesi One of the productive waqfs that are developed is the training building and the enlightenment of the heart l. Maros South Sulawesi In the Maros area, productive waqf has been developed in the form of Aminah mini-market m. Konawe, South Sulawesi In Konawe, productive waqf was developed in the form of a learning center building for cow breeders and cattle fattening n. Buleleng, Bali The productive waqf developed in the Buleleng area, Bali is the productive waqf of a Muslim boarding house and a shop. o. Jimbaran, Bali The productive waqf that is developed is the productive waqf for the grocery store

Conclusion
Attitudes have a positive and significant influence on waqf behavior in implementing cash waqf, this proves that the Muslim community in Indonesia will do cash waqf when they have a positive attitude related to the cash waqf system in Indonesia. This research also found that subjective norms can positively influence waqf behavior in waqf money. This trend arises when the Indonesian Muslim community considers that donating money does not violate the existing behavior in the family environment, society and the opinions of religious leaders, only some of the people with certain schools of thought have not made waqf money due to the understanding in the school or religious leaders that they follow. to do cash waqf and it is only recommended for other types of waqf so that they do not have behavioral intentions to donate money. A person's religious factor also has an important role in influencing the behavior of waqf in money waqf, this study found that the higher a person's religious level, the higher his behavior will be in carrying out and obeying religious orders so that the behavior he shows will be better in participating in carrying out cash waqf.