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All Journal Proceeding of The International Conference on Economics, Accounting, and Taxation
Meirina Alkhoiriah Eka Putri
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Innovation of a Sharia-Based Conditional Health Service (CHS) Waqf Model: A New Strategy for Reducing Stunting in Indonesia Darsi Ahmadan; Meirina Alkhoiriah Eka Putri; M. Robby Kaharudin
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.240

Abstract

Stunting remains a chronic problem in Indonesia with a prevalence of 19.8% (2024), while the Conditional Cash Transfer (CCT)-based Family Hope Program (PKH) faces budget constraints and targeting inaccuracies. Productive waqf has the potential to be an alternative source of funding, but the CCT mechanism that transfers cash is inconsistent with the perpetual principle of waqf. This study aims to design a Sharia-based Conditional Health Services (CHS) Waqf model as a new strategy for alleviating stunting, where beneficiaries (mauquf 'alaih) receive conditional free preventive health services, not cash. Using a qualitative-exploratory approach with design science research (DSRM), data were collected through systematic literature review (PRISMA), in-depth interviews with 10 key informants (BWI, nutritionists, PKH facilitators, academics), and an FGD with 8 stakeholders, then analyzed using thematic analysis assisted by NVivo. The results produced the Sharia Waqf-CHS model consisting of three components: perpetual funding from cash waqf and CWLS, conditional free health services (pregnancy check-ups, immunizations, exclusive breastfeeding, monthly nutrition education, supplementary food), and an integrated monitoring system. Multi-stakeholder validation confirmed that this model is sharia-compliant (DSN-MUI Fatwa No. 02/DSN-MUI/IV/2002 and maqashid sharia: hifz al-nafs, hifz al-nasl) and operationally feasible. The novelty of this research lies in the first design of a waqf distribution model based on conditional health services (not cash transfer) for stunting intervention, introducing the concept of Conditional Waqf Health Services (CWHS).
Co-Authors Darsi Ahmadan M. Robby Kaharudin Nia Andria Erzah