Which Caliph is credited with establishing the diwan system for organizing state administration and stipends?

Explanation

– Umar (RA) is credited with establishing the diwan system during his caliphate, an administrative register used to organize state finances and allocate stipends to soldiers, officials, and members of the Muslim community based on their contributions and needs.
– This reform reflected the growing complexity of governing an expanding empire.
– For exams, remember that Umar (RA) also established various provincial governance structures to manage the rapidly growing Islamic territories.