IDENTIFYING FACTORS INFLUENCING CASH WAQF IN PALEMBANG

The purpose of this study is to determine the factors that influence cash waqf in Palembang City. This research was conducted in Palembang City with an unknown population, so we used Lemeshow formula to decide the respondents who did a cash waqf and were obtained by distributing questionnaires. Multiple linear regression is used in this study. Based on the results of data analysis, it shows that simultaneously all independent variables such as income, education, technology or media information, and religiosity have a positive and significant effect on cash waqf. Partially income, technology or media information, and religiosity have a positive and significant effect on cash waqf, while education has a positive but not significant effect. The results of this study are expected to encourage the potential of cash waqf to increase economic growth. Although cash waqf is not an obligation, special regulations in the form of cash waqf recommendations, especially for workers, are expected to encourage someone’s interest in doing cash waqf.


INTRODUCTION
Waqf is an Islamic economic system that can be applied to bring benefit to the people and social economic welfare.Based on the pillars of the Sustainable Development Goals (SDGs), the role of management and utilization of waqf consists of alleviating poverty, increasing access and quality of health, and improving the quality of education.
Waqf is carried out not only in the form of immovable property or objects but waqf can be carried out through movable objects.The implementation of waqf in improving the welfare and benefit of the people is carried out through various innovations, one of which is cash waqf which is expected to provide multiple benefits (Sujono et al., 2022).
The pattern of cash waqf has been widely developed abroad, especially in Arab countries.By optimizing cash waqf, these countries can establish educational facilities and free up costs from their students.The results of the waqf are then to build hospitals and public facilities so that the benefits are wider.Cash waqf can be an investment in the fields of religion, education, or social services.Communities with high incomes can be exchanged for cash waqf certificates, while the results obtained from cash waqf management can be channeled to various kinds of community needs (Aldeen et al., 2020).
The Indonesian Ulama Council (MUI) put forward a fatwa that cash waqf is waqf made by individuals, groups, institutions, or legal entities in the form of money.According to the law, cash waqf is permissible, but can only be used according to Islamic law, the main value of cash waqf cannot be sold or donated (Lubis, 2020).
The accumulation of cash waqf in Indonesia on January 20 th , 2021, only reached 819.36 billion, while the potential could reach 180 trillion annually.At present, the accumulation of cash waqf only reaches 0.5% of the existing potential (Public Relations of the Indonesian Waqf Agency, 2021).The first three indicators that impede the running of cash waqf in Indonesia are the lack of financial literacy and the laziness of someone to read information related to cash waqf.The second is Nazhir.Nazhir's quality improvement needs to be done to have an impact on the public views.The third is regulation or rules.The regulations that have been in effect so far have not made Islamic banks as Nazhir.
Indonesian Islamic banks are the only intermediaries that collect waqf funds and distribute them to Nazhir (Wulandari et al., 2019).
Identifying Factors Influencing….. 2964 waqf, good management is also needed in the management of cash waqf to create the welfare of the people because good management of cash waqf will determine the maximum results from the cash waqf.BWI Sumsel has a GAWAI movement program which stands for ASN Employee Waqf Movement which aims to be the first gateway to popularize Cash Waqf in the city of Palembang.Various means are used to move according to plan.To start this movement, government support is needed, such as the introduction of infaq or zakat which is automatically deducted by 2.5% of the monthly salary.However, what is more, important is the person's awareness to make waqf on their own, without any coercion from the slightest party.Thus, it is hoped that cash waqf will continue to grow and become well-known, just like giving donations and zakat, and other services that are beneficial to the people (Listiawati, 2018).Chairunissa et al. (2021) revealed that the potential for cash waqf in the city of Palembang has not been realized because very little information has been collected.However, if it is associated with the potential for economic growth in the city of Palembang, it can increase the collection of cash waqf funds for the city of Palembang in the future or the future.Palembang City is the city with the largest GRDP in South Sumatra Province in 2020 (Atiyatna et al., 2023).The minimum wage for the City of Palembang in 2020 is 3.27 million with an average population of the city of Palembang receiving education of 10.52.The city of Palembang itself has a sizable Muslim population, reaching 1,657,584 in 2021.The application of technology in the city of Palembang is also quite good, marked by the proportion of the population using the internet at 57.13 in 2019 (Zaiman & Panorama, 2021).
After seeing how the condition of the city of Palembang is developing and because of the high income and level of education and application of technology, the author wants to identify the influence of income, education, technology or media information, and religiosity on cash waqf in Palembang.The results of this study are expected to encourage the potential of cash waqf in increasing economic growth.Although cash waqf is not an obligation, special regulations in the form of cash waqf recommendations, especially for workers, are expected to encourage someone's interest in cash waqf.Vol. 6. No. 3 (2023) e-ISSN: 2621-606X Page: 2961-2976 Identifying Factors Influencing….. 2965

REVIEW OF LITERATURE Income
Revenue is anything that is generated as a result of services offered to economic operators.Income is not just money received through payments, but all money received from work (wages, salaries, bonuses, etc.), investments, such as interest on savings accounts and dividends from stocks, savings, state benefits, (state) pensions, personal, company) and rent (Qadir, 2021) Sharia economics is a science that studies social life in carrying out economic activities which include the allocation and distribution of natural resources which are implemented based on the Qur'an, hadith, ijma', and qiyas following Islamic sharia principles in realizing benefit (Ibrahim et al., 2021).Income distribution is a process of channeling the assets of a person or group to those who have the right to receive them, either through a commercial distribution process or a process that emphasizes aspects of social justice.The distribution of income and wealth in the Islamic economy has a close relationship with Islamic moral values, as a means of achieving prosperity in this world and the hereafter.For this reason, it is our obligation as servants of Allah to prioritize and make the distribution of income and wealth aimed at equity very important in Islamic economics because it is hoped that every human being can carry out his obligations as a servant of Allah without having to be hampered by anything that is beyond his ability (Kalsum, 2018).
The concept of income distribution cannot be separated from the concept of economic morality.then it is also inseparable from the instruments used by individuals or countries to determine the source and distribution of income.The concept of Islam does not only focus on the economic side but also shows how the exploitation of human resources is distributed, namely in the form of respect for the right to life.Sharing wealth is ineffective unless consciousness or feelings are shared among people (Almizan, 2016).
The distribution of income in Islam must be based on the principle of justice, in this case, the government may collect taxes or zakat which must be paid in conventional and Islamic economic systems.However, can these charges be reduced?utility or just increase it?Or how can we explain the behavior of individuals who donate in the traditional financial system or invest in the Islamic financial system?Aren't those two things Identifying Factors Influencing….. 2966 mandatory?Does it make sense to those who do?What needs special attention is how to make income efficient in meeting needs and increasing welfare (Karim, 2018).

Cash Waqf
Cash waqf has existed since the second Hijri century.A great scholar named Imam Az-Zuhri who is also the founder of Tadwin al-Hadith issued a fatwa: It is recommended to donate dinars and dirhams to build facilities for the social and religious needs of religious people.The MUI put forward a fatwa that cash waqf is waqf made by individuals, groups, institutions, or legal entities in the form of money.Securities flowing into waqf money, for example.According to the law, cash waqf is permissible, but can only be used according to Islamic law, the main value of cash waqf cannot be sold or donated (Nizar, 2014).Cash  (Muhmidayeli, 2013).

Technology or Media Information
Technology is the knowledge to make, process, and extract objects.Broadly speaking, all people can have their way of interpreting technology itself.Technology can function to solve a problem in everyday life.Technology can be described as an output, process, or organization.Technology can also be used to improve skills and make people Identifying Factors Influencing….. 2967 the most important part of any technological system.Meanwhile, the meaning of current information is often equated with the meaning of data.Data has not been managed and data cannot be used as a corroborating basis for making decisions (Anshori, 2019).Information is statements, ideas, and signs that have values, meanings, and messages, whether in the form of data, facts, or explanations that can be seen, heard, and read, which are presented in various packages and formats following the development of information and communication technology.electronically or non-electronically.Meanwhile, the notion of Access to Information is the convenience provided to a person or community to obtain the required public information (Sudiarta et al., 2014).

Religiosity
Religiosity or religiosity comes from the Latin word "religion" which comes from the word "religure" which means attachment.Religion means belief in God, namely belief in supernatural powers beyond human ability.Being religious means that religion usually has certain rules that must be followed.In addition to living in the area, the community also plays a role in having needs and desires, whether they are able or not, and needs that are following their standard of living or desires.Everyone has a different personality, different value systems have a direct or indirect influence on consumption habits.One of these values is religion.Religion is seen as a way of life that can improve one's standard of living.Religion functions to maintain human relations with God, fellow humans, and nature.As Ustadz Quraish Shihab said, the characteristic of religion is the existence of a relationship between the Creator and his creation, which is manifested in his inner attitude, which is reflected in the worship performed.Based on this statement, religion is not only a ritual of relating to and worshiping the Creator, but also teaches how humans relate to each other and nature (Quddus et al., 2022).

RESEARCH METHOD
This study uses a quantitative approach.The data in this study used primary data population in this study, to find out the sample, it is necessary to first calculate using the Lemeshow et al. (1997) formula: Where n = number of samples; z = z score at 95% confidence = 1.96; p = maximum estimate = 50% or 0.5; d = sampling error = 10% or 0.1.
From the results of using the Lemeshow formula, it was found that the minimum sample used was 97 respondents.The sampling used in this research is non-probability sampling using an accidental sampling technique.Non-probability sampling technique is a sampling technique in which each element in the population does not have the same opportunity or opportunity to be selected as a sample, even if the probability of a particular member being selected is unknown (Ferdinand, 2011).
The variables analyzed in this study are defined as follows: 1) Inc (X1) in this study is the amount of income received by a waqif in one year; 2) Edu (X2) in this study is the length of formal education of a wakif; 3) Tech (X3) is the level of access to the media information used for cash waqf; 4) Rail (X4) is the internalization of religious values and waqif behavior; 5) CW (Y) is the amount of cash waqf donated by the waqif in one year.
This study uses multiple linear regression analysis, to determine the effect of the independent variables on the dependent variable.Multiple linear regression analysis was used in this study because it has more than one independent variable.Before carrying out multiple linear regression, a classic assumption test was carried out which included the normality test, multicollinearity test, and heteroscedasticity test.

RESULTS AND DISCUSSION
The classical assumption test was carried out to see whether the processed data had problems with normality, multicollinearity, and heteroscedasticity.The normality test is done by One-Sample Kolmogorov Smirnov which uses the formula if the Significance value (Asym Sig 2 tailed) > 0.05, then the data is normally distributed.-If the Significance value (Asym Sig 2 tailed is < 0.05, then the data is not normally distributed (Santoso, 2013).Table 1 shows that the normality test results with one Sample Kolmogorov Smirnov are equal to 0.527 > 0.05, which means the data is normally distributed.This research fulfills the normality test, so it can be accepted and continued.
After the data is said to be normal, then the next test is carried out, namely multicollinearity.A regression model is said to experience multicollinearity if there is a perfect linear function on some or all of the independent variables in the linear function.

Symptoms of multicollinearity include looking at the value Variance Inflation Factor
(VIF) and its tolerance.If the VIF value is < 10 and Tolerance is > 0.1, then multicollinearity is declared not to occur (Mardiatmoko, 2020).Table 1 above shows that the VIF values for all variables are less than 10, and all tolerances are greater than 0.1, which means there is no multicollinearity problem between variables so that it can be accepted and continued.
Then a heteroskedasticity test was carried out using test Glazes.The test is carried out by regressing the independent variables to the absolute residual value.Residual is the difference between the value of variable Y and the predicted value of variable Y, and absolute is the absolute value (all positive values).If the significance value between the independent variables and the absolute residual is > 0.05, then there is no heteroscedasticity (Mardiatmoko, 2020).Based on the results in Table 1, it shows the sig.for all variables is greater than 0.05 (sig.> 0.050) so the data meets the heteroscedasticity test or it can be said that there is no heteroscedasticity problem in the variables. = 2,333 + 0,467 + 0,234 + 0,101ℎ + 0,084 Table 2 shows the income variable has a positive effect of 0.467 on cash waqf.This means that if the Income variable increases by 1 percent, then Cash Waqf will increase by 46.7 percent assuming other variables remain the same.Then the second variable, namely education, has a positive effect of 0.234 on cash waqf, which means that if education increases by 1 percent, cash waqf will increase by 23.4 percent.The third variable is technology or media information which has a positive effect of 0.101 on cash waqf, which means that if technology or media information increases by 1 percent, cash waqf will increase by 10.1 percent.The religiosity variable also has a positive effect of 0.084 on cash waqf, which means that if religiosity increases by 1 percent, cash waqf will increase by 8.4 percent.The R-Squared results show a result of 0.552, which means that the independent variable affects the variable by 55.2 percent, while 44.8 percent is influenced by other variables not examined.
The results of the T-test showed that the variables of income, technology or media information, and religiosity had a positive value and a significance value of < 0.05, which means that the variables of income, technology or media information, and religiosity partially had a positive and significant effect on cash waqf.Meanwhile, the education variable has a t-statistic value of 1.711 and a significance of 0.090 > 0.05, meaning that partially the education variable has a positive and insignificant effect on cash waqf.The results of the F test showed that the calculated f value is greater than the f table, which is equal to 30.608 > 2.45 and the sig. of 0.000 < 0.05, it means that the variables of income, education, technology or media information, and religiosity or together have a significant influence on cash waqf.

Discussion
The results of the study prove that income partially has a positive and significant effect on cash waqf.This study found that the amount of one's income can affect the amount of cash waqf given.The more the income of a waqif increases, the more money donated will also increase.The results of this research are in accordance with the theory used by researchers, that the increasing number of well-managed cash waqfs will increase people's welfare.The results of this study are also strengthened by the principles of Islamic teachings that are just, which means like and like and one party does not tyrannize the other party (Karim, 2018).So that someone is motivated to carry out an activity that prospers the people.The method is to provide a portion of their income as waqf.The results of this study are in line with research conducted by Chrisna et al. (2021) who found that income had a positive and significant effect on interest in cash waqf in the congregation of Majelis Ta'lim Istiqomah, and this is the same as research by Cupian & Najmi (2020) which stated that income had a positive effect on cash waqf.
This study also proves that education partially has a positive and significant effect on cash waqf.Education does not have a significant influence on cash waqf.Someone does not have to have a high education, then they are allowed to donate money.Waqf money can be done at any age.One example in research conducted by Ekawaty & Widiyanti (2015) found that most of the lecturers and teaching staff at Universitas Brawijaya did not understand cash waqf.The understanding of lecturers and educational staff also differs depending on the level of education and age, while the amount of income does not affect the level of understanding of UB lecturers and education staff.This proves that even a highly educated person does not yet give cash waqf, and does not even know the meaning of cash waqf itself.Even a young person can make cash waqf, regardless of the education he has.And in the current era, it already has sophisticated technology.Even in the city of Palembang itself, more than 50 percent of the population has access to the internet, so they can waqf money remotely, for example through banking, atm, and even applications on smartphones.
Technology or media Information partially has a positive and significant influence on cash waqf.This is because the t count is greater than the t table with a significant value.0.000, which is less than 0.05.So that the advancement of technology or media information Vol. 6. No. 3 (2023) e-ISSN: 2621-606X Page: 2961-2976 Identifying Factors Influencing….. 2972 encourages people to give cash waqf.According to Cupian & Najmi (2020) in their writing, they found results that the higher the level of access to information, the greater the opportunity for people to make waqf.And it is also evident from the table of waqf methods described earlier, that many respondents have waqf money through digital technology, such as transacting using a digital wallet.
Religiosity partially has a positive and significant effect on cash waqf.That is, the more religiosity increases, the cash waqf will increase.This is supported by the data that 100% of the respondents are Muslims.Religiosity also increases respondents' awareness that cash waqf is a religious suggestion in supporting obligatory and sunnah worship.So the result is that the more religious a person is, the more it will encourage someone to endow money.This is supported by research conducted by Chrisna et al. (2021) which states that religiosity has a significant effect on interest in cash waqf.Religiosity is a doctrine that can affect the life of religious people who have rules and obligations that must be carried out in every activity which is not only related to fellow human beings but to their God.Because the command to share with others was commanded by Allah, then includes the recommendation to carry out cash waqf, then for someone who has high religiosity, and understands the importance of sharing, of course, he wants to carry out this recommendation so his interest in giving waqf is quite large.
Religiosity has the potential to influence cash waqf, which can be defined as the intrinsic motivation for waqf.In this study, researchers determined that the level of religiosity could be a predictor of the intention of Muslim donors/waqifs to participate in cash waqf schemes.This result is also supported by Kassim et al. (2023) who assume that Muslims with a higher level of religiosity are believed to be more religious so their intention to participate in cash waqf schemes is higher than others.
The overall results of this study reveal that the variables of income, education, technology or media information, and religiosity have a positive effect on cash waqf, which means that if the independent variable increases, then cash waqf will also increase.Based The results above conclude that by empowering cash waqf and using it for productive things, it can be justified in syar'i as long as the essence of the value of cash waqf is not lost and can inject or help the economy of the people (Islam) who have been in a slump for a long time so that people's lives are less able to be helped and prosperous, and able to reduce the poverty rate of the community (Udhiyah, 2018).

CONCLUSION
The results significant value from F test is 0,000, its concluded that income, education, technology or media information, and religiosity all have a positive and significant effect on cash waqf.while partially income, technology or media information, and religiosity have a positive and significant effect, while the education variable has a positive and insignificant effect on cash waqf.All independent variables from this study were able to explain their effect on cash waqf by 55.2 percent.
The role of cash waqf so far has been good in improving the community's economy but not optimal in the long term.The implementation of waqf fund collection has not fulfilled the potential of waqf optimally.To optimize the collection of waqf funds, it needs to be supported through socialization of the importance of cash waqf to the community, as well as the objectives and benefits of cash waqf in the economy.From these results, it can be concluded that there is still a need for awareness in the community in conducting cash waqf.The community and the government play a joint role in socializing cash waqf to the public, stronger policies are also needed to further encourage cash waqf, such as the regulation for paying professional zakat of 2.5% of salary.Although cash waqf is not an obligation, special regulations in the form of cash waqf recommendations, especially for workers, are expected to encourage someone to waqf money.With the sophistication of technology at this time, it is hoped that it can be used for positive activities such as conducting cash waqf activities.

REFERENCES
waqf has its advantages(Syamsuri & Al-Manaanu, 2021): a) Someone with limited funds can provide waqf without having to wait to become a landlord first; b) Cash waqf allows planting and direct use of land that is not cultivated, for example, agricultural land; c) Funds from cash waqf can help improve the quality of Islamic Religious education institutions; d) Muslim communities can realize independent education and reduce dependence on the state budget.EducationEducation is a noble activity in Islam and contains values of goodness and virtue for humans, therefore human activities can make human beings who have moral values, both in their function as mu'abbid, khalifah fil ardh, or 'immarah fil ardh.In the subject matter of Islamic religious education, religious moral values become an integral part of every movement of educational endeavor which is structurally and formally structured not only contained in the institutional goals of education but should also be closely intertwined in every pulse of its activity.Islam sees value education as the essence of education itself.The values in question are morals, namely values originating from the teachings of Islam which originate from the Al-Quran and Hadith using interviews and questionnaires with people who had made cash waqf in Palembang City.The population in this study are people who have made cash waqf in the city of Palembang, especially those who have waqf money at the South Sumatra Indonesian Waqf Agency (BWI) and the Palembang Yatim Mandiri Foundation.Due to the unknown Vol. 6. No. 3 on the Adjusted R Square value of 0.552 or 55.2 percent, which means that all independent variables, namely income, education, technology or media information, and religiosity, can explain their effect on the dependent variable of 55.2%.The remaining 44.8% is influenced by other factors or other variables outside of this study.