FACTORS DETERMINING THE PARTICIPATION OF PENANG MUSLIMS IN CASH WAQF: THE MANAGEMENT PERSPECTIVES

Abstract

Cash waqf started in Penang since 1994. For more than ten years offered, the total amount of cash
waqf collections by Penang Islamic Religious Councils (PIRC) showed inconsistent trend until 2007
but from the year of 2008 up to 2015, the total amount of cash waqf collections showed an increasing
trend. This situation raises the question of how the amount of cash waqf collection started to increase
in 2008 and from the management point of view, what are the factors behind. This paper aims to
achieve two objectives. Firstly, to identify the factors determining the participation of Penang
Muslims in cash waqf from the waqf management perspectives. Secondly, to analyze the factors
determining the participation of Penang Muslims in cash waqf from the waqf management
perspectives. This study was conducted through semi-structured interview with the management of
cash waqf section of PIRC. The data collected then were analyzed using qualitative content analysis.
There are four factors in determining the participation of Penang Muslim society in cash waqf from
the perspectives of PIRC waqf management, which are the sin, reward, convenience and promotion.
The analysis then found convenient factor through monthly salary deduction has contributed to the
increase of cash waqf collections in Penang.