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Cash waqf started in Penang since 1994 by offering various schemes that could attract the Muslim community in Penang to participate in cash waqf giving. However, the opposite occurs when the amount of cash waqf funds collected by the Penang Islamic Religious Council (PIRC) shows inconsistent amounts throughout the year, high and low according to different years. To overcome this problem, the PIRC has made some reforms such as cash waqf through salary deduction and providing online payment facilities, but these efforts have failed to show a positive impact. Therefore, this study attempts to identify factors influencing the intention of Muslims in Penang in performing cash waqf. The data were obtained from 395 Penang cash waqf givers and analysed quantitatively using descriptive statistical analysis with the help from statistical package for social sciences (SPSS). The main findings of the study show that ukhuwah factor is considered more dominant in influencing the intention of Muslims in Penang to perform cash waqf. In addition, rewards, religious obedience and awareness are also important factors. Therefore, it can be concluded the intention of Penang Muslims’ in perform cash waqf is to help the others and this can be used as a push factor to influence people to perform cash waqf.

Penang Muslims’ Perception on Factors Influencing Intention to Give Cash Waqf