Cash Waqf Management and Sustainable Development in Indonesia Nazhir Performance Mediation
DOI:
https://doi.org/10.30762/istithmar.v10i1.3447Keywords:
Cash Waqf, Waqf Governance, Nazhir Capacity, Nazhir Performance, Sustainable Development Goals (SDGs)Abstract
This study examines the role of cash waqf governance and nazhir capacity in enhancing the contribution of cash waqf to the Sustainable Development Goals (SDGs) in Indonesia, with nazhir performance as a mediating variable. Although cash waqf has strong potential as an instrument of Islamic social finance for sustainable development, its contribution to the SDGs remains limited due to governance challenges and differences in managerial capacity among nazhir institutions. This research applies a quantitative approach using survey data collected from 420 nazhir involved in cash waqf management across various institutions in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with a covariance-based approach to test the proposed hypotheses and mediation relationships. The findings show that cash waqf governance and nazhir capacity have positive and significant effects on nazhir performance. Nazhir performance also significantly increases the contribution of cash waqf to the SDGs, particularly in terms of social impact, economic empowerment, and community development. In addition, governance and capacity directly influence SDG outcomes, indicating that nazhir performance partially mediates these relationships. These results emphasize the importance of strengthening governance frameworks, improving managerial capacity, and implementing performance-oriented management systems to maximize the development impact of cash waqf.
References
Abdur-Rauf, Ibrahim Adeniyi, and Engku Muhammad Tajuddin Engku Ali. 2024. “Waqf as a Poverty-Alleviating Instrument: Leveraging Shariah Governance Principles for Effective Implementation in Nigeria.” TWIST 19 (2): 628–38.
Ainol-Basirah, A. W., and A. K. Siti-Nabiha. 2022. “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.
Ali, Syukriah, Hasmah Laili Jamalurus, Hasni Abd Rahim, and Nur Syazana Mohd Nasir. 2024. “Bibliometric Analysis of Zakat Literature: Exploring Research Trends and Factors Influencing Zakat Payment.” Journal of Islamic Finance 13 (2): 1–21.
Allah Pitchay, Anwar, Raditya Sukmana, Ririn Tri Ratnasari, and Mohamad Isa Abd Jalil. 2022. “A Study of Cash Waqf Contribution between Millennials of Malaysia and Indonesia.” International Journal of Islamic and Middle Eastern Finance and Management 16 (4): 802–18. https://doi.org/10.1108/IMEFM-01-2022-0034.
Alnachef, Tarek Hasan, and Anas Ahsan Alhajjar. 2017. “Effect of Human Capital on Organizational Performance: A Literature Review.” International Journal of Science and Research 6 (8): 1154–58.
Andrews, Rhys, and George A. Boyne. 2010. “Capacity, Leadership, and Organizational Performance: Testing the Black Box Model of Public Management.” Public Administration Review 70 (3): 443–54. https://doi.org/10.1111/j.1540-6210.2010.02158.x.
Arlaud, Marco, Tracey Cumming, Ian Dickie, et al. 2018. “The Biodiversity Finance Initiative: An Approach to Identify and Implement Biodiversity-Centered Finance Solutions for Sustainable Development.” In Towards a Sustainable Bioeconomy: Principles, Challenges and Perspectives, edited by Walter Leal Filho, Diana Mihaela Pociovălișteanu, Paulo Roberto Borges de Brito, and Ismar Borges de Lima. Springer International Publishing. https://doi.org/10.1007/978-3-319-73028-8_5.
Atiase, Victor, Yong Wang, and Samia Mahmood. 2023. “Does Managerial Training Increase SME Managers’ Effectiveness? A Capability Development Approach.” International Journal of Entrepreneurial Behavior & Research 29 (8): 1807–36. https://doi.org/10.1108/IJEBR-05-2022-0405.
Awang, Mohd Zubir, NF Mat Nong, and WMYW Chik. 2025. “Integrating Islamic Social Finance with the United Nations Sustainable Development Goals through Maqasid Al-Shariah Principles.” International Journal of Academic Research in Business and Social Sciences 15 (7): 35–51.
Ayub, Muhammad, Khurram Khan, Mansoor Khan, and Muhammad Ismail. 2025. “Management and Governance of Awqāf as Social Finance Institutions.” Qualitative Research in Financial Markets, ahead of print, September 23. https://doi.org/10.1108/QRFM-01-2025-0013.
Aziz, Nurul Aien Abd, Noraina Mazuin Sapuan, and Puteri Fadzline Muhamad Tamyez. 2025. The Roles of Waqf in Social Development: A Conceptual Review. 17 (1).
Azrai Azaimi Ambrose, Azniza Hartini, and Fadhilah Abdullah Asuhaimi. 2021. “Cash Waqf Risk Management and Perpetuity Restriction Conundrum.” ISRA International Journal of Islamic Finance 13 (2): 162–76. https://doi.org/10.1108/IJIF-12-2019-0187.
Barney, Jay B. 2000. “Firm Resources and Sustained Competitive Advantage.” In Economics Meets Sociology in Strategic Management. Emerald Group Publishing Limited. https://www.emerald.com/insight/content/doi/10.1016/s0742-3322(00)17018-4/full/html.
Becker, Gary Stanley. 1975. Human Capital: A Theoretical and Empirical Analysis. National Bureau of Economic Research.
Bin Lahuri, Setiawan. 2023. “The Indexing of Resources toward Nazhir Waqf.” Jurnal Ekonomi & Keuangan Islam 9 (1): 104–21.
BWI, Redaksi. 2024. “BWI Sebut Perlu Akselerasi Wakaf Uang Agar Potensinya Terserap Maksimal.” Badan Wakaf Indonesia | BWI.Go.Id, February 25. https://www.bwi.go.id/9336/2024/02/25/bwi-sebut-perlu-akselerasi-wakaf-uang-agar-potensinya-terserap-maksimal/.
Cheung, Gordon W., Helena D. Cooper-Thomas, Rebecca S. Lau, and Linda C. Wang. 2024. “Reporting Reliability, Convergent and Discriminant Validity with Structural Equation Modeling: A Review and Best-Practice Recommendations.” Asia Pacific Journal of Management 41 (2): 745–83. https://doi.org/10.1007/s10490-023-09871-y.
Chorafas, Dimitris N. 2004. “Principles of Corporate Governance.” In Corporate Accountability, by Dimitris N. Chorafas. Palgrave Macmillan UK. https://doi.org/10.1057/9780230508958_1.
Çizakça, Murat. 2021. “Waqf and Human Capital.” In Waqf Development and Innovation. Routledge. https://www.taylorfrancis.com/chapters/edit/10.4324/9781003158073-5/waqf-human-capital-murat-%C3%A7izak%C3%A7a.
Dewi, Nurul Aulia, Tetty Handayani Siregar, Yenni Samri Juliati Nasution, and Marliyah Marliyah. 2025. “ANALYSIS OF INSTITUTIONAL REFORM OF THE INDONESIAN WAQF BOARD (BWI) AND PROBLEMS OF NATIONAL WAQF GOVERNANCE.” Profit: Jurnal Kajian Ekonomi Dan Perbankan Syariah 9 (1): 284–302.
Dupi, Muhamad, and Fuad Dhiya Ul Husaen. 2025. “Waqf and Sustainable Economic Systems: A Bibliometric Review of Global Research and Innovation in Islamic Economics (2008-2025).” At-Taradhi: Jurnal Studi Ekonomi 16 (2): 136–57. https://doi.org/10.18592/taradhi.v16i2.18154.
Ekawaty, Marlina, Ghifary Duyufur Rohman, and Alvira Aina. 2025. “Waqf-Based Endowment Funds as a Sustainable Financing Model to Enhance University Education Quality in Indonesia.” Global Review of Islamic Economics and Business 13 (1): 045–061. https://doi.org/10.14421/grieb.2025.131-04.
El Ashfahany, Afief, and Novita Lestari. 2023. “Optimizing Cash Waqf and Cash Waqf Linked Sukuk : The Role of Nazhir and The Strategies.” IQTISHADIA 15 (January): 171. https://doi.org/10.21043/iqtishadia.v15i2.16353.
Erwinto, Erwinto, Achlami Hs, Tantowi Jauhari, and Syamsul Hilal. 2025. “COMMUNITY EMPOWERMENT THROUGH PRODUCTIVE WAQF IN LAMPUNG PROVINCE: THE ROLE OF BWI, NAZHIR, AND LOCAL WISDOM.” Edukasi Islami: Jurnal Pendidikan Islam 14 (04): 1293–310. https://doi.org/10.30868/ei.v14i04.9227.
Fadhlurrahman, Fauzan Ulwan, Muhammad Diaz Wahyu Darmansyah, and Yogi Permana Adi Citra. 2025. “Managing Islamic Endowments (Waqf): Legal Challenges and Strategic Approaches for Sustainable Development.” Journal of Islamic Law and Legal Studies 2 (1): 16–25. https://doi.org/10.70063/-.v2i1.65.
Fauziah, Najim Nur, and Salina Kassim. 2022. “Cash Waqf Model for Social Enterprise to Achieve Sustainable Development Goals in Indonesia.” AL-MUZARA’AH, March 3, 95–105. https://doi.org/10.29244/jam.specialissue2022.95-105.
Freeman, R. Edward, and Sergiy Dmytriyev. 2017. “Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other.” Symphonya. Emerging Issues in Management, no. 1 (December): 7–15. https://doi.org/10.4468/2017.1.02freeman.dmytriyev.
Güney, Taner. 2017. “Governance and Sustainable Development: How Effective Is Governance?1.” The Journal of International Trade & Economic Development 26 (3): 316–35. https://doi.org/10.1080/09638199.2016.1249391.
Hair, Joseph F. 2014. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage.
Haji-Othman, Yusuf, Mohd Sholeh Sheh Yusuff, and Sarah Sabir Ahmad. 2025. “A Proposed Financial Inclusion Model Integrating Zakat, Waqf, and Islamic Crowdfunding for Sustainable Poverty Alleviation in Supporting Ekonomi MADANI.” Environment-Behaviour Proceedings Journal 10 (SI33): 181–86.
Handayani, Lusiana, Tika Widiastuti, Raditya Sukmana, Basyirah Ainun, and Rodame Monitorir Napitupulu. 2025. “A New Lens: Reframing Performance Measurement for Islamic Social Finance.” Journal of Islamic Accounting and Business Research, ahead of print, October 7. https://doi.org/10.1108/JIABR-12-2024-0519.
Hasan, Zulkifli, and Mehmet Asutay. 2019. “The State of Islamic Governance in Islamic Financial Institutions: Islamic Governance Index.” In Research in Corporate and Shari’ah Governance in the Muslim World: Theory and Practice, edited by Toseef Azid, Ali Abdullah Alnodel, and Muhamad Azeem Qureshi. Emerald Publishing Limited. https://doi.org/10.1108/978-1-78973-007-420191037.
Hassan, M. Kabir, and A. Ashraf. 2010. “An Integrated Poverty Alleviation Model Combining Zakat, Awqaf and Micro-Finance.” Seventh International Conference–The Tawhidic Epistemology: Zakat and Waqf Economy, Bangi, Malaysia, 261–81. https://baitalzakat.com/files/english-files/baitalzakat.com-E100042.pdf#page=267.
Hussin, Mohd Yahya Mohd, Asmak Abdul Rahman, Zuriadah Ismail, Fidlizan Muhammad, and Azila Abdul Razak. 2024. “Islamic Social Finance as Alternative Mechanism for Well-Being of the Community: A Bibliometric Analysis.” Pakistan Journal of Life and Social Sciences (PJLSS) 22 (1). https://doi.org/10.57239/PJLSS-2024-22.2.00491.
Jaafar, Abu Bakar, and Mohd Ashrof Zaki Yaakob. 2025. “Innovative Approaches in Waqf Management and Development: Enhancing Governance and Socio-Economic Sustainability through Islamic Social Finance and Technological Integration.” International Journal of Research and Innovation in Social Science (IJRISS) 9 (11). https://doi.org/10.47772/IJRISS.2025.91100437.
Jafar, Ahmad, Hafsa Ibrahim, and Rizwan Malik. 2025. “Waqf: From Classical Charitable System to Modern Financial Tool.” International Journal of Ethics and Systems, ahead of print, May 7. https://doi.org/10.1108/IJOES-10-2024-0354.
Jaharuddin, Jaharuddin. 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.
Karimah, Diva Azka, Mohammad Bintang Pamuncak, and Muhammad Khoerul Mubin. 2022. “The Role of Waqf in Supporting Sustainable Development Goals: Linking Theory and Its Practices.” Growth 2 (1). https://www.researchgate.net/profile/Mohammad-Pamuncak/publication/375274934_The_Role_of_Waqf_in_Supporting_Sustainable_Development_Goals_Linking_theory_and_its_practices/links/6544fec6b86a1d521bb43fcb/The-Role-of-Waqf-in-Supporting-Sustainable-Development-Goals-Linking-theory-and-its-practices.pdf.
Kasri, Rahmatina Awaliah, and Syafira Rizma Chaerunnisa. 2022. “The Role of Knowledge, Trust, and Religiosity in Explaining the Online Cash Waqf amongst Muslim Millennials.” Journal of Islamic Marketing 13 (6): 1334–50.
Laila, Nisful, Raditya Sukmana, Dwi Irianti Hadiningdyah, and Indah Rahmawati. 2024. “Critical Assessment on Cash Waqf-Linked Sukuk in Indonesia.” Qualitative Research in Financial Markets 17 (4): 849–79. https://doi.org/10.1108/QRFM-11-2023-0291.
Laldin, Mohamad Akram, and Fares Djafri. 2021. “The Role of Islamic Finance in Achieving Sustainable Development Goals (SDGs).” In Islamic Finance and Sustainable Development: A Sustainable Economic Framework for Muslim and Non-Muslim Countries. Springer. https://link.springer.com/chapter/10.1007/978-3-030-76016-8_6.
Legate, Amanda E., Christian M. Ringle, and Joseph F. Hair Jr. 2024. “PLS-SEM: A Method Demonstration in the R Statistical Environment.” Human Resource Development Quarterly 35 (4): 501–29. https://doi.org/10.1002/hrdq.21517.
Li, Wei, and Yoon Fah Lay. 2024. “Examining the Reliability and Validity of Measuring Scales Related to Informatization Instructional Leadership Using PLS-SEM Approach.” Dinamika Jurnal Ilmiah Pendidikan Dasar 16 (1): 12–32.
MASYITA, DIAN. 2012. “SUSTAINABLE ISLAMIC MICROFINANCE INSTITUTIONS IN INDONESIA: AN EXPLORATION OF DEMAND & SUPPLY FACTORS AND THE ROLE OF WAQF.” Doctoral, Durham University. https://etheses.dur.ac.uk/5942/.
Mat Zaib, Siti Zamanira, Azwan Abdullah, Nurul Hafizah Yasin, et al. 2023. “Adoption of Islamic Financing Among Halal Entrepreneurs Based on the Maqasid Sharia Framework.” In Industry Forward and Technology Transformation in Business and Entrepreneurship, edited by Mohd Nor Hakimin Yusoff. Springer Nature. https://doi.org/10.1007/978-981-99-2337-3_21.
Maulina, Rindawati, Wawan Dhewanto, Taufik Faturohman, and Dina Dellyana. 2026. “What Motivates Waqf-Based (Islamic Endowment) Entrepreneurs in Creating Sustainable Welfare? An Empirical Investigation in Indonesia.” Journal of Islamic Accounting and Business Research, January 29, 1–36. https://doi.org/10.1108/JIABR-11-2023-0383.
Maulina, Rindawati, Wawan Dhewanto, Taufik Faturohman, and Imam Nur Azis. 2024. “Empowering Waqf (Islamic Endowment) Entrepreneurs: A Study of the Key Motivational Factors Underlying Waqf-Based Entrepreneurship in Indonesia.” European Business Review 37 (2): 338–70. https://doi.org/10.1108/EBR-11-2023-0342.
Mikail, Sa‘id Adekunle, Fares Djafri, and Mahadi Ahmad. 2024. “Waqf and Microfinance Integration for Enabling Sustainable Financial Inclusion: Analysis of Sharīʿah Compliance.” International Journal of Islamic Finance and Sustainable Development 16 (3): 43–66. https://doi.org/10.55188/ijifsd.v16i3.901.
Mohd Thas Thaker, Mohamed Asmy, Md Fouad Amin, Hassanudin Mohd Thas Thaker, Ahmad Khaliq, and Anwar Allah Pitchay. 2020. “Cash Waqf Model for Micro Enterprises’ Human Capital Development.” ISRA International Journal of Islamic Finance 13 (1): 66–83. https://doi.org/10.1108/IJIF-08-2018-0091.
Moldoveanu, Mihnea, and Roger Martin. 2001. “Agency Theory and the Design of Efficient Governance Mechanisms.” Joint Committee on Corporate Governance 3 (5): 430.
Naz, Aisha, Muhammad Ali, and Abdul Kadir Barut. 2025. “Sukuk and Corporate Governance: Ethical Foundations, Economic Impact, and Global Relevance in Islamic Finance.” In Islamic Finance and Corporate Governance: Synergies for Sustainable Growth, edited by Muhammad Ali, Syed Ali Raza, Nor Shaipah Abdul Wahab, Chin-Hong Puah, Hanudin Amin, and Abadullah. Emerald Publishing Limited. https://doi.org/10.1108/978-1-83662-346-520251022.
Noordin, Nazrul Hazizi, Siti Nurah Haron, and Salina Kassim. 2017. “Developing a Comprehensive Performance Measurement System for Waqf Institutions.” International Journal of Social Economics 44 (7): 921–36. https://doi.org/10.1108/IJSE-09-2015-0257.
Nordiawan, Deddi. 2009. Akuntansi Sektor Publik. https://lib.unib.ac.id/index.php?p=show_detail&id=837.
Nour Aldeen, Khaled, Inayah Swasti Ratih, and Risa Sari Pertiwi. 2021. “Cash Waqf from the Millennials’ Perspective: A Case of Indonesia.” ISRA International Journal of Islamic Finance 14 (1): 20–37. https://doi.org/10.1108/IJIF-10-2020-0223.
Qurrata, Vika Annisa, Ermita Yusida, Nor Ermawati Hussain, Santi Merlinda, Vidya Purnamasari, and Linda Seprillina. 2021. Effectiveness of Cash Waqf Management in Improving Community Welfare: Challenges and Opportunities.
Ramli, Mona Fairuz, Mai Syaheera M. Shaari, and Boy Syamsul Bakhri. 2022. “Influence of Cash Waqf on Economic Growth Evidence from Malaysia.” Journal of Finance and Islamic Banking 5 (2). https://doi.org/10.22515/jfib.v5i2.5404.
Rusydiana, Aam Slamet, and Nadia Nurul Izza. 2023. A Comprehensive Study on the Scientific Literatures Performance of Cash Waqf Linked Sukuk (CWLS) Using NVivo | Islamic Social Finance. October 15. https://journals.smartinsight.id/index.php/ISF/article/view/214.
Rusydiana, Aam Slamet, Raditya Sukmana, Nisful Laila, and Ririn Riani. 2025. “Waqf Development Models for Sustainable Development Goals: An Analytic Network Process Approach.” International Journal of Islamic Finance and Sustainable Development 17 (1): 51–74. https://doi.org/10.55188/ijifsd.v17i1.929.
Sadeq, AbulHasan M. 2002. “Waqf, Perpetual Charity and Poverty Alleviation.” International Journal of Social Economics 29 (1/2): 135–51.
Saiti, Buerhan, Abdiwali Jama Salad, and Mehmet Bulut. 2019. “The Role of Cash Waqf in Poverty Reduction: A Multi-Country Case Study.” In Management of Shari’ah Compliant Businesses: Case Studies on Creation of Sustainable Value, edited by Ezlika M. Ghazali, Dilip S. Mutum, Mamunur Rashid, and Jashim U. Ahmed. Springer International Publishing. https://doi.org/10.1007/978-3-030-10907-3_3.
Sands, John Stephen, Kirsten Nicole Rae, and David Gadenne. 2016. “An Empirical Investigation on the Links within a Sustainability Balanced Scorecard (SBSC) Framework and Their Impact on Financial Performance.” Accounting Research Journal 29 (2): 154–78. https://doi.org/10.1108/ARJ-04-2015-0065.
Saprida, Saprida, Meriyati Meriyati, Choiriyah Choiriyah, Zuul Fitriani Umari, and Imamul Arifin. 2024. “Cash Waqf: An Analysis of the Legality of Productive Waqf Management for Sustainable Development (SDGs).” Profetika: Jurnal Studi Islam 25 (02): 303–16. https://doi.org/10.23917/profetika.v25i02.7203.
Sarstedt, Marko, Christian M. Ringle, and Joseph F. Hair. 2021. “Partial Least Squares Structural Equation Modeling.” In Handbook of Market Research. Springer.
Shofiatin, Nanik, Indri Supriani, Abdul Rahman Al-Kilani, and Dwi Retno Widiyanti. 2025. “Analysis of Waqf Studies: A Hybrid Review.” International Journal of Ethics and Systems, ahead of print, August 6. https://doi.org/10.1108/IJOES-11-2024-0378.
Syahran, Syahran, and Salwa Alzahira. 2025a. “Analysis of Cash Waqf Management Strategy to Improve the Economy of the Community.” Seriat Ekonomisi 2 (2): 77–85. https://doi.org/10.35335/zgksa959.
Syahran, Syahran, and Salwa Alzahira. 2025b. “Analysis of Cash Waqf Management Strategy to Improve the Economy of the Community.” Seriat Ekonomisi 2 (2): 77–85. https://doi.org/10.35335/zgksa959.
Syaripudin, Enceng Iip, Gini Gaussian, Nurul Safera, Deni Konkon Furkony, Ujang Burhanudin, and Ismail Bin Mohd Mohd. 2026. “Unlocking the Economic Potential of Cash Waqf for Sustainable Poverty Reduction in Indonesia.” Involvement International Journal of Business 3 (1): 40–52. https://doi.org/10.62569/iijb.v3i1.170.
Thaker, Hassanudin Mohd Thas. 2023. “What Have We Achieved So Far in Waqf (Endowment) Research? Evidence From Malaysia and Indonesia.” Al Qasimia University Journal of Islamic Economics 3 (1): 149–86.
Wagay, Aadil Hussain, and Ghulam Nabi. 2025. Empowering Communities: The Impact of Waqf on Social and Economic Development. October 14. https://doi.org/10.30965/27507955-12340402.
Waldan, Raziki, Nurlia Asma, and Suhrawardi S. 2022. “Resilience of Micro, Small and Medium Enterprises (MSMEs) Through Islamic Social Finance (ISF) after the Covid 19 Pandemic.” Journal of Multidisciplinary Islamic Studies eISSN 2785-9223 2 (1): 20–28.
Yasin, Rozaq Muhammad. 2021. “CASH WAQF LINKED SUKUK: ISSUES, CHALLENGES AND FUTURE DIRECTION IN INDONESIA.” Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business) 7 (1): 100. https://doi.org/10.20473/jebis.v7i1.24818.
Yunus, Mohd Hadli Shah Mohamad, Mohd Rizal Muwazir, Siti Kamaruzaman Noordin, and Norashikin Ishak. 2024. “Enhancing Waqf Governance for Sustainable Development: A Critical Review.” International Journal of Law, Government and Communication 9 (35): 89–96.
Yusfiarto, Rizaldi, Islam Abdeljawad, Lailatis Syarifah, Romzie Rosman, Ahmad Febriyanto, and Muhammad Hanif Ibrahim. 2025. “SHAPING ENTREPRENEURIAL PERFORMANCE IN SMALL BUSINESS SECTORS: DOES ISLAMIC FINANCIAL INSTITUTIONS’ SUPPORT MATTER?” Journal of Developmental Entrepreneurship 30 (02): 2550014. https://doi.org/10.1142/S1084946725500141.
Yusof, Mohd Asyraf bin. 2025. “Waqf-Driven Inclusive Prosperity Exploring the Intersection of Islamic Finance, Fintech, and Sustainable Development Goals.” In Digitalization of Islamic Finance. IGI Global Scientific Publishing. https://doi.org/10.4018/979-8-3693-5653-1.ch012.
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Hero Gefthi Firnando, Cucu Setiawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
