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Wakaf saham satu bentuk internalisasi biaya eksternal perusahaan :
Waqaf as a part of Islamic public financial instrument had a big function to support economic Growth. Commercial companies had special account for community, which had function as social cost for the economic activities impact. This paper will appeared the social cost as waqaf paying from muslim businessmen. Muslim businessmen as part from community had social responsibility to develop their community; this spirit was the spirit of Islamic development who had equality between spiritual development and material development. Islamic spirit in development was have internality and has coordinated in one commando. Every development had negative impact to reduce the negative impact we could spend a half from our profit for communities in Islamic called waqaf. The nagative impact from economic activities didn't realise by the communities, and this is the main frame of this article.he.
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