Indonesian Journal of Applied Accounting and Finance
Vol. 2 No. 1 (2022): June

Analisis Kebutuhan Pembangunan Fasilitas Pada Bidang Kesehatan di Provinsi Kalimantan Selatan Menggunakan Waqaf dengan Metode ANP

Yassir Fahmi, Muhammad (Unknown)
Sadewa, Manik Mutiara (Unknown)



Article Info

Publish Date
30 Jun 2022

Abstract

To determine the use of waqf assets, nazhir or waqf institutions need to conduct a needs analysis so that the waqf property is truly beneficial to the community (mawquf 'alaih). Development in the health sector is one of the uses of waqf assets. This study aims to find the priority needs for facility development in the health sector in South Kalimantan Province using waqf assets using the ANP (Analytical Network Process) method based on the opinions of nazhir, wakif, government and academics. Based on the results of the study, it can be concluded that the construction of health care facilities is a priority need in South Kalimantan Province in an effort to improve the quality of public health, while clinics are the most important criteria in the construction of health service facilities in this province using waqf assets.

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Journal Info

Abbrev

IJAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal ...