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引用次数: 0
摘要
Waqf在历史上是一个有趣的话题。通过了解与waqf相关的历史,穆斯林可以对waqf有更广泛的认识。本研究旨在确定waqf在过去所要研究的角色,并进一步希望从管理者和监管者的角度对waqf的管理提出建议。本研究采用的方法是系统的文献综述。使用的数据是Web of Science (WoS)上的文章。WoS是世界上历史最悠久、使用最广泛、最权威的研究出版物和引文数据库。搜索中使用的关键词是“历史上的Waqf”、“Waqf历史”和“Waqf与世纪”。作者选取了23篇按照纳入和排除标准进行筛选的文章。笔者将这23篇文章分为四大主题,分别是:基金的作用、会计与监管、基金的规章制度、基金的风险。
Waqf in History a Systematic Literature Review based on Web of Science
Waqf in history is an interesting topic to discuss. By knowing the history related to waqf, a Muslim can develop broader perceptions of waqf. This study aims to determine the roles of waqf in the past to be studied and furthermore it is hoped that it can be a recommendation in managing waqf both in terms of managers and regulators. The method used in this study is a systematic literature review. The data used are articles on the Web of Science (WoS). WoS is the oldest, most widely used, and authoritative database of research publications and citations in the world. The topic keywords used in the search were “Waqf in History”, “Waqf Histories”, and “Waqf and Centuries”. The author selected 23 articles that had been screened with inclusion and exclusion criteria. Furthermore, the author divides the 23 articles into 4 major topics, namely: the role of waqf, accounting and waqf supervision, waqf regulations and rules, and waqf risks.