Practices and Implementation of Cash Waqf in Terengganu State

The development of waqf becomes a positive sign; at the same time, its advantages can benefit the target group. Cash waqf is an alternative approach that allows the public to perform waqf easily and the number of contributors is higher compared to waqf involving high-value assets such as buildings or land. However, awareness of the impact of cash waqf is still not widespread among the community, especially in the Terengganu State. This study uses a qualitative method by deeply exploring the implementation of cash waqf in Terengganu State. Data obtained from the field through interviews were analysed using content analysis and the respondents consisted of Islamic Religious and Malay Council of Terengganu (MAIDAM) staff working in the waqf section. The study found that the practices and implementation of cash waqf in Terengganu State are based on Islamic laws and regulations at the MAIDAM level. The benefits of this cash waqf are distributed in the form of aid schemes, including Cemetery Maintenance Aid, Ihya’ Ramadhan Aid, Aid for Religious Programmes at Mosque/Surau, Aid for Small Renovations in Religious Schools, Aid for Orphans Welfare and Aid for Religious School Instruments. Beneficiaries include all districts in Terengganu, with the highest number of beneficiaries in Kuala Terengganu at 50%. In conclusion, this generated revenue is essential, as it enables the community to benefit from waqf distribution through established aid schemes.