Going Concern: An Implementation inWaqf Institutions (Religious Charitable Endowment)

Islam 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.