文章基本信息

标题：Going Concern: An Implementation inWaqf Institutions (Religious Charitable Endowment)
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作者：Sri Fadilah ; Sri Fadilah
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：356-363
DOI：10.1016/j.sbspro.2015.11.046
语种：English
出版社：Elsevier
摘要：AbstractIslam is the majority religion in Indonesia. Encouragement and legal certainty are crucial to make waqf donors (wakif) interested and confident to make a gift (waqf/endorsement) to a legally endorsed organization in Indonesia. This will give an impact to the sustainability of Waqf Institutions.Hence, this research aims to describe the goingconcern ofWaqf Institutions. The method used is qualitative descriptive analysis. Thirty respondents represent an analysis unit. Data retrieval uses questionnaires, interviews and documentations The research result shows that goingconcernof Waqf Institutions in Bandung is good by fulfilling going concern indicators.
关键词：waqf;endowment;going concern;sustainability;waqf institutions.