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

Innovation of a Sharia-Based Conditional Health Service (CHS) Waqf Model: A New Strategy for Reducing Stunting in Indonesia

Darsi Ahmadan (Unknown)
Meirina Alkhoiriah Eka Putri (Unknown)
M. Robby Kaharudin (Unknown)



Article Info

Publish Date
30 Jun 2026

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).

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Journal Info

Abbrev

ICEAT

Publisher

Subject

Description

Proceeding of the International Conference on Economics, Accounting, and Taxation, Its a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association.The ...