Main Article Content

Abstract

Introduction
Waqf institutions in Indonesia hold substantial potential to contribute to socio-economic development, yet their performance remains constrained by suboptimal asset utilization and limited managerial capacity. In East Java, many waqf assets are not managed productively, highlighting the need to strengthen human capital and institutional effectiveness. In this context, knowledge, experience, and coaching are critical factors that may influence institutional performance, while waqf literacy is increasingly recognized as an important capability for improving governance and decision-making.
Objectives
This study aims to examine the influence of knowledge, experience, and coaching on the performance of waqf institutions in East Java. It also investigates the mediating role of waqf literacy in explaining how these human capital factors contribute to institutional performance.
Method
The study employs a quantitative explanatory design using survey data collected from 194 respondents within the Indonesian Waqf Board in East Java. The sample was selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling to test both direct and indirect relationships among knowledge, experience, coaching, waqf literacy, and institutional performance.
Results
The findings indicate that knowledge and coaching have significant positive effects on institutional performance, while experience does not show a direct effect. Knowledge, experience, and coaching significantly improve waqf literacy, which in turn positively affects performance. Waqf literacy fully mediates the relationship between experience and performance and partially mediates the relationship between coaching and performance, but it does not mediate the effect of knowledge.
Implications
The results suggest that waqf institutions should prioritize knowledge enhancement, structured training, and literacy development to improve performance. Emphasis should be placed on competency-based human resource strategies and continuous capacity building to ensure effective and sustainable waqf management.
Originality/Novelty
This study contributes to the literature by developing an integrated model that highlights the selective mediating role of waqf literacy in linking human capital factors to institutional performance, offering new insights into waqf management in Indonesia.

Keywords

coaching experience human capital institutional performance knowledge waqf literacy waqf management

Article Details

How to Cite
Siswahyudianto, S., Al Idrus, S. ., Munir, M. ., & Ningsih, S. W. . (2026). Mediating role of waqf literacy on the impact of knowledge, experience, and capacity building on the performance of waqf institutions in East Java, Indonesia. Journal of Islamic Economics Lariba, 12(2), 1–32. https://doi.org/10.20885/jielariba.vol12.iss2.art1

References

  1. Abas, F. N., & Raji, F. (2018). Factors contributing to inefficient management and maintenance of waqf properties: A literature review. UMRAN - Journal of Islamic and Civilizational Studies, 5(3), 53–67. https://doi.org/10.11113/umran2018.5n3.233

  2. Abd Rahman, N., Ghazali, N. I., Zaini, S. M., Sulistyowati, S., & Amalia, A. N. (2024). A proposed competency model for cash waqf manager in Malaysia and Indonesia. International Journal of Asian Social Science, 14(5), 129–138. https://doi.org/10.55493/5007.v14i5.5105

  3. Abdillah, N., Maftuh, M., & Pristiwiyanto. (2025). Pendampingan prosedur sertifikasi tanah wakaf bagi pengurus masjid dalam membangun kepastian hukum dan kemandirian masjid [Assistance with the procedures for certification of waqf land for mosque administrators in building legal certainty and independence of mosques]. Community: Jurnal Pengabdian Kepada Masyarakat, 5(01), 19–25. https://doi.org/10.57060/community.0est7v14

  4. Ainol-Basirah, A. W., & Siti-Nabiha, A. K. (2023). Accountability in waqf institutions: A meta-narrative review. Journal of Islamic Accounting and Business Research, 14(1), 181–201. https://doi.org/10.1108/JIABR-12-2021-0326

  5. Aisia, G., Bimantara, A. R., Rahmanita, F., Ghazali, N. F., & Astuti, W. P. (2025). Does financial literacy drive waqf intention? Insights from pesantren-based universities. Journal of Islamic Contemporary Accounting and Business, 3(2), 138–147. https://doi.org/10.30993/jicab.v3i2.557

  6. Akbar, N., & Kassim, S. (2023). Why does waqf literacy matter? Global Review of Islamic Economics and Business, 11(1), 123–133. https://doi.org/10.14421/grieb.2023.111-08

  7. Al-Khateeb, A., & Amuda, Y. J. (2024). Application of legal principles of Islamic objectives on the regulation and management of Islamic endowment (Waqf): Drawing lessons from different contexts. Journal of Infrastructure Policy and Development, 8(14), 9638. https://doi.org/10.24294/jipd9638

  8. Al-Qosimi, M. M., Amrin, A., & Saepudin, D. (2022). Wakf of money in Sharia economic law perspective: Study of human resource management in Indonesian waqf savings Dompet Dhuafa. Profetika: Jurnal Studi Islam, 23(2), 249–264. https://doi.org/10.23917/profetika.v23i2.19659

  9. Andreeva, T., & Kianto, A. (2012). Does knowledge management really matter? Linking knowledge management practices, competitiveness and economic performance. Journal of Knowledge Management, 16(4), 617–636. https://doi.org/10.1108/13673271211246185

  10. Appelbaum, E., Bailey, T., Berg, P., & Kalleberg, A. L. (2000). Manufacturing advantage: Why high performance work systems pay off. ILR Press.

  11. Ardiani, N., Ruslianor M., M., & Sudarso, S. (2024). Improving the capacity of managers of productive wakaf business units through digital marketing training and use of smart cashier applications. Amaluna: Jurnal Pengabdian Masyarakat, 3(2), 98–111. https://doi.org/10.21154/amaluna.v3i2.4401

  12. Argyris, C., & Schön, D. A. (1978). Organizational learning: A theory of action perspective. Addison-Wesley Publishing Company.

  13. Arora, S., Malhotra, L., & Ruhil, M. (2024). Aligning strategic hr management with business objectives: Examining the effect on organizational effectiveness and performance. ShodhKosh: Journal of Visual and Performing Arts, 5(3), 31–42. https://doi.org/10.29121/shodhkosh.v5.i3.2024.1657

  14. Ash-Shiddiqy, M., Makhrus, M., & Wibowo, M. G. (2024). Cash waqf management for education: Challenges, solutions and strategies. Shirkah: Journal of Economics and Business, 9(2), 275–289. https://doi.org/10.22515/shirkah.v9i2.723

  15. Asnawati, A., & Burhanudin, M. E. (2021, March 22). “The effect of waqf literacy in realizing excellent service for waqf administration by the officer of waqf pledge deed (PPAIW)” in 2020. Proceedings of the 3rd International Symposium on Religious Life, ISRL 2020, 2-5 November 2020, Bogor, Indonesia. https://eudl.eu/doi/10.4108/eai.2-11-2020.2305075

  16. Asni, F., Mohammed Noor, A., & Hasbulah, M. H. (2024). Management of cash waqf fund generation through the implementation of istibdal in Kedah. Qualitative Research in Financial Markets, 16(1), 60–86. https://doi.org/10.1108/QRFM-03-2022-0048

  17. Assril, Hidayatullah, R., & Saiin, A. (2025). Dinamika hukum wakaf di Indonesia tantangan dan solusi dalam pengelolaan aset wakaf produktif [The dynamics of waqf law in Indonesia: Challenges and solutions in the management of productive waqf assets]. Al Barakat: Jurnal Kajian Hukum Ekonomi Syariah, 5(01), 11–23. https://doi.org/10.59270/jab.v5i01.274

  18. Bachri, S., Rosyadi, I., & Muthoifin. (2024). The potential and challenges of waqf in overcoming economic crises and recessions. Al-Afkar, Journal For Islamic Studies, 7(1), 56–78. https://doi.org/10.31943/afkarjournal.v7i1.883

  19. Baharin, N., Siraj, S. A., Osman@Husin, A. Z., & Mohd Ariffin, N. D. (2025). Enhancing the sustainability of waqf: A thematic review exploration across financial, social, and environmental, governance dimensions. International Journal of Academic Research in Business and Social Sciences, 15(2), Article 2. https://doi.org/10.6007/IJARBSS/v15-i2/24854

  20. Bandura, A. (1977). Social learning theory. Prentice Hall.

  21. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108

  22. Becker, G. S. (1964). Human capital: A theoretical and empirical analysis with special reference to education. NBER. https://www.nber.org/books-and-chapters/human-capital-theoretical-and-empirical-analysis-special-reference-education-first-edition

  23. Bos‐Nehles, A., Townsend, K., Cafferkey, K., & Trullen, J. (2023). Examining the Ability, Motivation and Opportunity (AMO) framework in HRM research: Conceptualization, measurement and interactions. International Journal of Management Reviews, 25(4), 725–739. https://doi.org/10.1111/ijmr.12332

  24. Buller, P. F., & McEvoy, G. M. (2012). Strategy, human resource management and performance: Sharpening line of sight. Human Resource Management Review, 22(1), 43–56. https://doi.org/10.1016/j.hrmr.2011.11.002

  25. Choiri, M., & Ardyansyah, F. (2024). The politics of waqf practice in pesantren kyai families in Bangkalan Madura, Indonesia. El-Usrah: Jurnal Hukum Keluarga, 7(1), 272–293. https://doi.org/10.22373/ujhk.v7i1.22186

  26. Combs, J., Liu, Y., Hall, A., & Ketchen, D. (2006). How much do high‐performance work practices matter? A meta‐analysis of their effects on organizational performance. Personnel Psychology, 59(3), 501–528. https://doi.org/10.1111/j.1744-6570.2006.00045.x

  27. Dariyanto, E. (2024). A role of literacy in raising awareness of waqf for sustainable development. Sustainability Science and Resources, 7, 23–38. https://doi.org/10.55168/ssr2809-6029.2025.7002

  28. Faujiah, A., & Wicaksono, J. W. (2024). Efisiensi pelaksanaan sertifikasi nazir wakaf dalam rangka meningkatkan literasi wakaf [Efficiency in the implementation of wakaf trustee certification to improve wakaf literacy]. Dinar : Jurnal Prodi Ekonomi Syariah, 7(2), 51–66. https://doi.org/10.61088/dinar.v7i2.717

  29. French, W., & Bell, C. (1999). Organization development: Behavioral science interventions for organization improvement (6th ed.). Pearson.

  30. Gamon, A. D., Hidayati, N., Utama, Y. Y., Muttaqin, A., Syakur, A., Kholik, J. A., Fauza, N., Hamida, U. D., Zunaidi, A., Puspitaningrum, R. T., & Mushlihin, I. A. (2024). Building waqf awareness for improving orphans’ education through productive waqf education. Welfare : Jurnal Pengabdian Masyarakat, 2(4), 767–772. https://doi.org/10.30762/welfare.v2i4.1828

  31. Gonzalez-Benito, J., Suárez-González, I., & González-Sánchez, D. (2021). Human resources strategy as a catalyst for the success of the competitive strategy: An analysis based on alignment. Personnel Review, 51(4), 1336–1361. https://doi.org/10.1108/PR-04-2020-0254

  32. Grant, R. M. (1996). Toward a knowledge‐based theory of the firm. Strategic Management Journal, 17(S2), 109–122. https://doi.org/10.1002/smj.4250171110

  33. Hadi, M., Rum, J., Maguni, W., & Radiamoda, A. M. (2025). Toward a holistic legal framework for effective waqf implementation: Integrating Islamic socio-economic models. Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi, 8(1), 15–42. https://doi.org/10.24090/volksgeist.v8i1.12590

  34. Hamidiyah, E., Buchori, N. S., Yulianto, A. R., Huda, N., Tanjung, H., & Beik, I. S. (2022). Pengaruh sertifikasi kompetensi terhadap kinerja nazhir dan partisipasi dalam gerakan perwakafan [The impact of competency certification on the performance of waqf administrators and their participation in the waqf movement]. Al-Awqaf: Jurnal Wakaf Dan Ekonomi Islam, 15(2), 26–43. https://doi.org/10.47411/al-awqaf.Vol15Iss2.171

  35. Harpepen, A., & Yustati, H. (2025). The effectiveness of “wassam” in improving students’ waqf stock literacy. Al-Intaj : Jurnal Ekonomi Dan Perbankan Syariah, 11(1), 64–76. https://doi.org/10.29300/aij.v11i1.7203

  36. Hasan, R., Ahmad, A. U. F., & Bt. Siraj, S. A. (2022). Building trust in waqf management—Implications of good governance and transparent reporting. The Singapore Economic Review, 67(1), 459–475. https://doi.org/10.1142/S0217590820420059

  37. Huda, M., Supriyadi, A. P., & Ramadhita. (2025). Productive waqf law reform: A solution to support Indonesian local economy amid contemporary global recession. MILRev: Metro Islamic Law Review, 4(1), 319–359. https://doi.org/10.32332/milrev.v4i2.10210

  38. Huda, N., Rini, N., Mardoni, Y., Hudori, K., & Anggraini, D. (2017). Problems, solutions and strategies priority for waqf in Indonesia. Journal of Economic Cooperation and Development, 38(1), 29–54. https://jecd.sesric.org/pdf.php?file=ART15040802-2.pdf

  39. Hussin, R., Kader, S. Z. S. A., Manshor, N. M., Roslim, S., & Sirat, I. M. (2021). Good governance practices for waqf in Malaysian higher education institutions (HEIs). Academy of Strategic Management Journal, 20(2S), 1–6. https://www.abacademies.org/abstract/good-governance-practices-for-waqf-in-malaysian-higher-education-institutions-heis-11308.html

  40. Ilyas, M. (2017). Profesional nazhir wakaf dalam pemberdayaan ekonomi [Professional waqf trustees in economic empowerment]. Jurnal Al-Qadau: Peradilan Dan Hukum Keluarga Islam, 4(1), 71. https://doi.org/10.24252/al-qadau.v4i1.5719

  41. Inkinen, H. (2016). Review of empirical research on knowledge management practices and firm performance. Journal of Knowledge Management, 20(2), 230–257. https://doi.org/10.1108/JKM-09-2015-0336

  42. Jaharuddin, J. (2025). Strategic optimization of cash waqf in Indonesia, a production function and governance-based approach. Multidisciplinary Research Studies in Social Sciences, 1(1), 30–41. https://doi.org/10.71312/mrscholar.v1i1.337

  43. Jayasingam, S., Ansari, M. A., Ramayah, T., & Jantan, M. (2013). Knowledge management practices and performance: Are they truly linked? Knowledge Management Research & Practice, 11(3), 255–264. https://doi.org/10.1057/kmrp.2012.5

  44. Jiang, K., Lepak, D. P., Hu, J., & Baer, J. C. (2012). How does human resource management influence organizational outcomes? A meta-analytic investigation of mediating mechanisms. Academy of Management Journal, 55(6), 1264–1294. https://doi.org/10.5465/amj.2011.0088

  45. Juliana, J., Ismail, S., Utami, S. A., Rohmana, Y., & Marlina, R. (2024). Factors affecting students’ intention to donate cash waqf: The mediating role of literacy in Indonesia. ISRA International Journal of Islamic Finance, 16(S1), 46–70. https://doi.org/10.55188/ijif.v16iS1.552

  46. Kamaruddin, M. I. H., & Hanefah, M. M. (2021). An empirical investigation on waqf governance practices in waqf institutions in Malaysia. Journal of Financial Reporting and Accounting, 19(3), 455–473. https://doi.org/10.1108/JFRA-03-2020-0055

  47. Kamaruzaman, N. R., & Ishak, M. S. I. (2023). Waqf institutions: A systematic literature review on governance, financial models, and socio-economic impact in Islamic social finance. Advanced International Journal of Business, Entrepreneurship and SMEs, 5(18), 134–151. https://doi.org/10.35631/AIJBES.518014

  48. Kharomah, L. N., Zein, A., & Syam, S. (2022). Implementation of waqf management in the development of Islamic education. Munaddhomah: Jurnal Manajemen Pendidikan Islam, 3(3), 241–254. https://doi.org/10.31538/munaddhomah.v3i3.281

  49. Kolb, D. (1984). Experiential learning: Experience as the source of learning and development. Pearson FT Press.

  50. Laallam, A., Kassim, S., Engku Ali, E. R. A., & Saiti, B. (2020). Intellectual capital in non-profit organisations: Lessons learnt for waqf institutions. ISRA International Journal of Islamic Finance, 12(1), 27–48. https://doi.org/10.1108/IJIF-10-2018-0111

  51. Laallam, A., Uluyol, B., Kassim, S., & Engku Ali, E. R. A. (2022). The components of intellectual capital and organisational performance in waqf institutions: Evidence from Algeria based on structural equation modelling. Journal of Islamic Accounting and Business Research, 13(7), 1110–1136. https://doi.org/10.1108/JIABR-07-2021-0192

  52. Lahuri, S. bin, Sukmana, R., Zuhroh, A. A., & Fatoni, A. (2023). The indexing of resources toward nazhir waqf. Jurnal Ekonomi & Keuangan Islam, 9(1), 104–121. https://doi.org/10.20885/JEKI.vol9.iss1.art8

  53. Le, S., & Kroll, M. (2017). CEO international experience: Effects on strategic change and firm performance. Journal of International Business Studies, 48(5), 573–595. https://doi.org/10.1057/s41267-017-0080-1

  54. Lubis, I. S., & Marpaung, M. (2025). Reconstructing the role of waqf in Indonesia’s Islamic financial ecosystem: Institutional and regulatory analysis. International Journal of Management Research and Economics, 3(2), 174–199. https://doi.org/10.54066/ijmre-itb.v3i2.3179

  55. Lubis, I. S., Ramadhan, M., & Marliyah, M. (2025). Unlocking idle waqf assets through institutionalized pentahelix collaboration: Evidence from North Sumatra, Indonesia. Journal of Islamic Economics Lariba, 11(2), 1115–1148. https://doi.org/10.20885/jielariba.vol11.iss2.art17

  56. Luthfi, M., & Hapsari, D. R. I. (2025). Legal assistance for improving waqf management: Nazhir replacement within Muhammadiyah in Malang Regency. Community Empowerment, 10(5), 1242–1251. https://doi.org/10.31603/ce.13435

  57. Mahsun, M., Djalaluddin, A., Asnawi, N., Wahyuni, N., Danila, N., & Ali, M. M. (2022). Green waqf: Sustainable surplus perspective balanced scorecard analysis. KARSA: Jurnal Sosial Dan Budaya Keislaman (Journal of Social and Islamic Culture), 30(2), 266–297. https://doi.org/10.19105/karsa.v30i2.8472

  58. Makhrus, M., Ismail, M., & Makbul, M. (2025). Transforming Islamic philanthropy through policy: A study of waqf regulation and implementation in Indonesia. Science of Law, 2025(2), 48–53. https://doi.org/10.55284/hxt4s847

  59. Massingham, P. R., & Massingham, R. K. (2014). Does knowledge management produce practical outcomes? Journal of Knowledge Management, 18(2), 221–254. https://doi.org/10.1108/JKM-10-2013-0390

  60. Maula, B. S., Akbar, W., Sayuti, M. N., Zulkifli, Permana, F., Novia, Rafi, F., Putra, F. D. R., & Rahima, D. (2022). Training and coaching as a solution to improve nazhir’s professionality in Jekan Raya District, Palangka Raya City. Amala Jurnal Pengabdian Kepada Masyarakat, 1(1), 21–33. https://ejournal.iain-palangkaraya.ac.id/index.php/amala/article/view/7

  61. Mohd Sharip, S., Awang, M., & Ismail, R. (2019). Management effectiveness in waqf institutions in Malaysia: A literature review. International Journal of Academic Research in Business and Social Sciences, 9(11), Article 11. https://doi.org/10.6007/IJARBSS/v9-i11/6546

  62. Mukhid, M. (2024). Strategy of the Indonesian Waqf Education Foundation (YEWI) in increasing the Cash Waqf Literacy Index in Indonesia. International Journal of Business, Law, and Education, 5(1), 450–456. https://doi.org/10.56442/ijble.v5i1.394

  63. Mukti, M. F., Nasution, Y. S. J., & Anggraini, T. (2025). Implementation of PSAK 112 improves productive waqf management: Penerapan PSAK 112 meningkatkan pengelolaan wakaf produktif. Academia Open, 10(2), 10.21070/acopen.10.2025.11601-10.21070/acopen.10.2025.11601. https://doi.org/10.21070/acopen.10.2025.11601

  64. Munawar, W., Pangestu, R. A., & Qomaruddin S. (2022). Waqf manager (nazir) coaching and competence in the development of productive waqf. Indonesian Journal of Social Research (IJSR), 4(1), 22–31. https://doi.org/10.30997/ijsr.v4i1.176

  65. Musa, S. O., & Che Mohd Salleh, M. (2018). Proposing a model for entrepreneurship development: The role of entrepreneurs’ cash waqf intention. Journal of Islamic Monetary Economics and Finance, 4(1), 183–204. https://doi.org/10.21098/jimf.v4i1.764

  66. Nisa, R., Gazali, A., & Anafarhanah, S. (2022). Analisis manajemen sumber daya nazir tentang perwakafan dan efektifitasnya terhadap pengelolaan wakaf [An analysis of the trustee’s resource management regarding waqf and its effectiveness in waqf administration]. Idarotuna, 4(2), 141. https://doi.org/10.24014/idarotuna.v4i2.16976

  67. Nita, A., Akbar, W., Hanafi, A., & Sayuti, M. N. (2025). Building a sustainable crowdfunding model: Application of Maqashid Shariah in collecting infaq, alms and waqf in the digital era. Management of Zakat and Waqf Journal (MAZAWA), 7(1), 18–36. https://doi.org/10.15642/mzw.2025.7.1.18-36

  68. Nurdin, R., Dahlan, H. B., Othman, R. B., Nizam, A., Novindra, Hanidah, I. I., Rivani, & Nisva, R. U. (2025). Socialization of waqf, zakat, and infaq management model for university. Jurnal Pengabdian Bakti Akademisi, 2(2), 94–103. https://doi.org/10.24815/jpba.v2i2.46113

  69. Parajuli, S. K., Mahat, D., & Kandel, D. R. (2023). Strategic human resources management: Study the alignment of HR practices with overall business strategy and its impact on organizational performance. International Journal For Multidisciplinary Research, 5(5), 6168. https://doi.org/10.36948/ijfmr.2023.v05i05.6168

  70. Perusso, A., & Baaken, T. (2020). Assessing the authenticity of cases, internships and problem-based learning as managerial learning experiences: Concepts, methods and lessons for practice. The International Journal of Management Education, 18(3), 100425. https://doi.org/10.1016/j.ijme.2020.100425

  71. Pinasti, U. S., & Achiria, S. (2024a). The effect of financial literacy and financial capability on the interest in social investment-based cash waqf linked Sukuk investment. Journal of Islamic Economics Lariba, 10(2), 999–1020. https://doi.org/10.20885/jielariba.vol10.iss2.art20

  72. Pinasti, U. S., & Achiria, S. (2024b). The effect of financial literacy and financial capability on the interest in social investment-based cash waqf linked Sukuk investment. Journal of Islamic Economics Lariba, 10(2), 999–1020. https://doi.org/10.20885/jielariba.vol10.iss2.art20

  73. Qomariah, Q., Setiyowati, S. W., & Irianto, M. F. (2024). The role of good governance in mediating literacy, income and cash waqf decisions. JAS (Jurnal Akuntansi Syariah), 8(1), 101–119. https://doi.org/10.46367/jas.v8i1.1842

  74. Qurrata, V. A., Mohd Shafiai, M. H., Alma’amun, S., Wahid, H., & Ismail, A. G. (2024). Waqf sustainability or sustainable waqf? A bibliometric analysis. Millah: Journal of Religious Studies, 103–148. https://doi.org/10.20885/millah.vol23.iss1.art4

  75. Rahmania, N., & Maulana, H. (2023). Waqf literacy level and its determinants on public intention to contribute cash waqf: A study of waqf institutions in Indonesian. IQTISHODUNA: Jurnal Ekonomi Islam, 12(1), 283–300. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/1963

  76. Rozalinda, R., Mardiah, N., & Pratama, C. (2023). The effect of cash waqf literacy on cash waqf decision with interest in waqf as a mediating variable. EKONOMIKA SYARIAH : Journal of Economic Studies, 7(2), 166–181. https://doi.org/10.30983/es.v7i2.7535

  77. Rusby, Z. (2017). The influence of motivation as moderator in the relations between learning and emotion on human resource competeces at sharia banks in riau, indonesia. International Journal of Business Research, 17(2), 43–66. https://doi.org/10.18374/IJBR-17-2.4

  78. Salvador-Gómez, A., Bou-Llusar, J. C., & Beltrán-Martín, I. (2023). A multi-actor perspective on the effectiveness of human resource management implementation: An empirical analysis based on the ability-motivation-opportunity framework. The International Journal of Human Resource Management, 34(20), 3963–4002. https://doi.org/10.1080/09585192.2022.2163855

  79. Saputra, W. (2025a). Comparison of waqf accounting regulations and practices: Systematic literature review of international perspectives. CARONG: Jurnal Pendidikan, Sosial Dan Humaniora, 2(2), 940–955. https://doi.org/10.62710/y8r3j574

  80. Saputra, W. (2025b). Developing youth competencies through waqf mechanisms: A comprehensive literature review for enhancing the Islamic economy. Ekopedia: Jurnal Ilmiah Ekonomi, 1(3), 805–819. https://doi.org/10.63822/cqmttz49

  81. Saputra, W. (2025c). Training in waqf administration for micro, small, and medium enterprises: A novel paradigm of community-centric Sharia economic framework in the Mujahadah Mosque Vicinity of Rintis Village, Pekanbaru. Jurnal Ragam Pengabdian, 2(2), 186–199. https://doi.org/10.62710/11d00r37

  82. Sary, D. M., Andjarwati, T., & Nugroho, R. (2025). Optimization of the role of waqf bank micro in access to financing, developing human resources skills, and financial literacy on MSME performance to improve MSME’s capital in Surabaya. Harmony Management: International Journal of Management Science and Business, 2(2), 248–259. https://doi.org/10.70062/harmonymanagement.v2i2.271

  83. Satria, Z. (2025). Literasi wakaf untuk pemberdayaan wakif berbasis platform media digital [Waqf literacy for the empowerment of waqf donors through digital media platforms]. Izdihar: Jurnal Ekonomi Syariah, 5(1), 30–42. https://doi.org/10.32764/izdihar.v5i01.5690

  84. Schultz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1–17. https://www.jstor.org/stable/1818907

  85. Senjiati, I. H., & Yadiati, W. (2021). Strategy to improve the potential waqf asset management in Indonesia: Efficiency approach. Jurnal ASET (Akuntansi Riset), 13(2), 274–283. https://doi.org/10.17509/jaset.v13i2.40044

  86. Setiawan, M. A., Armina, S. H., Moi, R. M., & Muna, I. (2025). From awareness to empowerment: The role of waqf literacy in Indonesia’s socioeconomic ecosystem. Surau Journal of Islamic Studies, 1(2), 66–82. https://doi.org/10.63919/surau.v1i2.21

  87. Shulthoni, M., & Md Saad, N. (2018). Waqf fundraising management: A conceptual comparison between traditional and modern methods in the waqf institutions. Indonesian Journal of Islam and Muslim Societies, 8(1), 57–86. https://doi.org/10.18326/ijims.v8i1.57-86

  88. Siregar, L. H., Antoro, B., Taib, Z., & Septriawan, M. R. (2024). Optimalisasi pengelolaan wakaf produktif melalui pelatihan manajemen wakaf bagi nazhir Masjid Alauddin di Desa Lamidur. ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat, 1(2), 47–55. https://doi.org/10.70585/abdidalem.v1i2.28

  89. Sulaiman, S., Hasan, A., Mohd Noor, A., Ismail, M. I., & Noordin, N. H. (2019). Proposed models for unit trust waqf and the parameters for their application. ISRA International Journal of Islamic Finance, 11(1), 62–81. https://doi.org/10.1108/IJIF-02-2018-0019

  90. Surantino, R., & Muljaningsih, S. (2025). The effect of income, education, literacy and religiosity on the amount of cash waqf among the Millenial Generation. Islamic Economics and Finance in Focus, 4(4), 610–623. https://doi.org/10.21776/ieff.2025.04.4.03

  91. Suyatno, S. (2024). Management and development of productive waqf for Islamic boarding schools in Kampar Regency. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(1), 395–422. https://doi.org/10.31538/iijse.v7i1.4099

  92. Syamsiar, I. S., Lutfi, M., & Putra, T. W. (2024). Influence of literacy and access to information media regarding the interest of communities with land wakaf at the East Adonara District Office of Religious Affairs (KUA). Al-Awqaf: Jurnal Wakaf Dan Ekonomi Islam, 17(1), 37–56. https://doi.org/10.47411/al-awqaf.v17i1.210

  93. Sylvianie, L. (2023). Kecakapan nazhir dalam pengelolaan wakaf produktif di Indonesia [The competence of nazhirs in the management of productive waqfs in Indonesia]. Ulumuddin: Jurnal Ilmu-Ilmu Keislaman, 13(2), 199–220. https://doi.org/10.47200/ulumuddin.v13i2.1773

  94. Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533. https://www.jstor.org/stable/3088148

  95. Torres, P., & Augusto, M. (2017). The impact of experiential learning on managers’ strategic competencies and decision style. Journal of Innovation & Knowledge, 2(1), 10–14. https://doi.org/10.1016/j.jik.2016.06.001

  96. Wulandari, D., Sari, A. P., & Rima Fauziyyah. (2024). Literatur review: Penerapan dan pelaporan akuntansi wakaf pada Badan Wakaf Indonesia (BWI) [Literature Review: The Application and Reporting of Waqf Accounting at the Indonesian Waqf Board]. Journal of Management and Innovation Entrepreneurship (JMIE), 1(2), 113–132. https://doi.org/10.59407/jmie.v1i2.337

  97. Yasniwati, Y. (2023). Pengaturan wakaf uang bagi usaha produktif untuk meningkatkan kesejahteraan sosial di Indonesia [Regulations on cash endowments for productive enterprises to improve social welfare in Indonesia]. Unes Journal of Swara Justisia, 7(2), 695–708. https://doi.org/10.31933/ujsj.v7i2.368

  98. Yumarni, A., Suhartini, E., & Sardiana, A. (2019). Problems in managing endowment asset in Bogor Regency, West Java, Indonesia. Al-’Adalah, 16(2), 393–410. https://doi.org/10.24042/adalah.v16i2.3876

  99. Zunaidi, A., Rizqiyyah, R. N., Nikmah, F. K., & Maghfiroh, F. L. (2023). Pengoptimalan manajemen wakaf produktif dalam mendorong terwujudnya Sustainable Development Goals (SDGs) [Optimizing the management of productive endowments to advance the Sustainable Development Goals (SDGs)]. Jurnal Ilmiah Pangabdhi, 9(2), 159–165. https://doi.org/10.21107/pangabdhi.v9i2.21276