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p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Tazkia Islamic Finance and Business Review Journal of Sharia Economics
Syafruddin Kamal
Universitas Islam Negeri Ar-Raniry
Economics, Econometrics & Finance

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Cash Waqf Literacy and Religiusity on People’s Interest in Waqf Post Covid-19 in Banda Aceh City Syafruddin Kamal; Hendra Syahputra; Mursalmina Mursalmina
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.379

Abstract

This study critically evaluates the growing interest in cash waqf in Banda Aceh City during the post-COVID-19 era, with a specific focus on the influence of cash waqf literacy and religiosity. Distinguishing itself from prior research, this study rigorously examines 299 respondents through a simple random sampling method, ensuring broad representativeness. Data were processed using Structural Equation Modeling (SEM) and the Analysis of Moment Structures (AMOS) software, allowing for robust hypothesis testing. The results provide compelling evidence that both cash waqf literacy and religiosity are significant determinants of increased participation in cash waqf. This positive relationship underscores the urgent need for strategic initiatives by the Banda Aceh Municipal Government to intensify socialization efforts. Through partnerships with Sharia Financial Institutions Receiving Cash Waqf (LKS-PWU) and religious leaders, these efforts can substantially enhance public engagement and mobilize the latent potential of cash waqf. The findings not only reaffirm the critical role of literacy and religiosity in waqf participation but also emphasize the broader implications for economic resilience and community welfare in post-pandemic recovery. This study highlights the transformative potential of targeted policies to unlock the full capacity of cash waqf as a vital instrument for sustainable development.
THE DECONSTRUCTION OF THE FISCAL AUTHORITY OF BAITUL MAL IN THE STRUCTURE OF THE MODERN NATION-STATE: A HISTORICAL-INSTITUTIONAL ANALYSIS FROM THE RASHIDUN CALIPHATE TO THE CONTEMPORARY ERA syafruddin kamal; hendra syahputra; muhammad maulana; Ikhwan Noviardi
Journal of Sharia Economics Vol. 7 No. 2 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i2.10038

Abstract

Historically, the Baitul Mal during the Rashidun Caliphate operated as a sovereign, dynamic state treasury. Over time, however, it gradually lost its comprehensive role in managing broad state revenue sources, leading to its institutional marginalization in the contemporary era. This study critically evaluates the historical deconstruction and marginalization of the Baitul Mal's fiscal functions, utilizing the contemporary Baitul Mal of Aceh (BMA) as an illustrative case study. Employing a qualitative historical-comparative method with a systematic narrative review design, this paper reveals that the weakening of the Baitul Mal’s fiscal autonomy was driven by three fundamental historical shifts: 1) treasury centralization during the classical Ottoman era (14th–16th centuries); 2) European-style financial secularization during the Tanzimât reform era (1839–1876); and 3) the post-World War I absolute dichotomy between religious authority and public administration. Extending this trajectory to the contemporary era, the integration of BMA into modern governance demonstrates a continuous negotiation between state financial compliance and Sharia distributive principles. While early structural integration into the state treasury created administrative rigidities, subsequent legislative adaptations, specifically Qanun Aceh No. 3 of 2021, introduced targeted regulatory flexibilities. Furthermore, the study highlights that enduring socio-cultural preferences for local proximity maintain informal wealth redistribution channels as a vital parallel force alongside formal state institutions, establishing a complex dual-track ecosystem in modern Islamic public finance
Co-Authors Hendra Syahputra Ikhwan Noviardi Muhammad Maulana Mursalmina Mursalmina