<![CDATA[This study aims to analyze waqf-based policy innovation through the Sukabumi City Endowment Fund Program, identify its institutional barriers, and formulate an ideal policy model for local government. Employing a qualitative case study design, this research was conducted in Sukabumi City, West Java. Seventeen key informants were purposively selected from local government institutions, the Indonesian Waqf Board (BWI), nazirs, Islamic organizations, and community representatives. Data were collected through in-depth interviews, observation, and documentation, and were analyzed using Miles and Huberman’s interactive model combined with theory-driven thematic analysis based on Scott’s Institutional Theory. The findings reveal that the implementation of the policy has not been optimal due to institutional misalignment. First, the regulative pillar remains weak, as indicated by the absence of local regulations on cash waqf and the unavailability of standard operating procedures. Second, the normative pillar is fragile, reflected in conflicts of interest between the mayor and the partner foundation, as well as low public trust. Third, the cognitive pillar is fragmented, as shown by the existence of at least seven conflicting cognitive schemas among the actors involved. As a theoretical contribution, this study extends Institutional Theory by introducing the concept of Institutional Synergy and proposing a fourth pillar, namely the Collaborative Pillar. This pillar consists of five components: a multistakeholder forum, early engagement, total transparency, an anti-conflict-of-interest mechanism, and a wakif forum. Practically, this study recommends that local governments establish a clear legal framework before program implementation, ensure multi-actor engagement from the planning stage, and implement total transparency to strengthen public trust. The proposed model may be replicated by other regions with similar socio-religious characteristics.]]>
