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The Influence of Change in Costs, Market Age, Capacity Utilization, Supply Chain Management on Bank’s Competitive Advantage Nadiah, Nadiah; Rosyidi, Suherman
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The goal associated with the current article is to examine the impact of change in cost along with market age, capacity utilization and supply chain management on the competitive advantage of banks in Indonesia. The data has been gathered from the employees of the banks by employing a questionnaire method and analysis has been made by using PLS-SEM. The results revealed that positive along with significant association has been observed among the change in cost, market age, capacity utilization, supply chain management and competitive advantage of banks in Indonesia. These findings have provided the guidelines to the regulators that they should expand their focus on the supply chain along with cost and market that enhance the competitive advantage of the banks that ultimately improve the performance of the banks in the country.
Efektivitas Pengawasan Penerapan Prinsip Syariah Oleh Dewan Pengawas Syariah (DPS) (Studi Kasus Pada PT. BPRS Amanah Sejahtera) Devika Refgiani; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 9 (2016): September-2016
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.447 KB) | DOI: 10.20473/vol3iss20169pp758-770

Abstract

This research using qualitative approach while research method used was a case study with using pattern matching technique for analyzing. The analysis is done by looking at the suitability of supervision of the implementation of sharia principle by DPS on BPRS Amanah Sejahtera with SEBI No 15/22/DPbS. The results can be concluded that monitoring of product and new activity by DPS on BPRS Amanah Sejahtera had been in accordance with SEBI N0 15/22/DPbS. The supervision toward activity for raising funds, financing and other services activities by DPS on BPRS Amanah Sejahtera does not satisfy one of the nine points contained in the SEBI No 15/22/DPbS. In general, the supervision by DPS on BPRS Amanah Sejahtera has been effective because DPS not only doing the good supervision but also make improvements and development, DPS monitoring with his best, and DPS give priority to the BPRS Amanah Sejahtera.
Determinan Faktor Internal Dana Pihak Ketiga dan Faktor Eksternal (Inflasi, Pendapatan Perkapita, dan Imbalan SWBI) Terhadap Jumlah Dana Talangan Haji Pada Bank Syariah (BNI Syariah, BRI Syariah, Bank Muamalat, Bank Syariah Mandiri) Periode 2009-2014 Fachmi Setyawan; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 3 (2017): Maret-2017
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.252 KB) | DOI: 10.20473/vol4iss20173pp235-252

Abstract

This study aimed to analyze the influence of internal factors of Islamic banks are third party funds and macroeconomic factors, namely inflation, percapita income and rewards Wadiah Certificate of Bank Indonesia to the amount of their bailout Hajj by Sharia banks in Indonesia during the period January 2009 to December 2014. The approach using multiple linear regression analysis. In this study, most of the hypothesis is not proven. Only variables percapita income and rewards SWBI that meet the research hypothesis. Research shows that third party funds and variable inflation rate indication hit double colinearity problems, so as to avoid bias regression results of these two variables were excluded from the regression model. Percapita income and rewards SWBIs have a significant effect partially to the amount of their bailout Hajj. Effect relationship shown is the reward SWBI have a negative effect, while percapita income has a positive influence on the amount of their bailout Hajj.
Pengaruh Variabel Makro Terhadap Nilai Tukar Rupiah Atas Dolar AS Periode 2012-2015 Yessica Tri Permatasari; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 7 (2017): Juli-2017
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.683 KB) | DOI: 10.20473/vol4iss20177pp587-598

Abstract

The aim of this research was to determine the influence of money supply, reward for Indonesian sharia Bank certificate (SBIS), import and export to the rupiah exchange rate on the US dollar during 2012-2015. The research methods used was quantitative method with multiple linear regression analysis. The data used in this study was secondary monthly time series data in time during 2012 - 2015. Data in this research were obtained from Central Bureau of Statistic (BPS) and Indonesian Economic and Financial Statistic (SEKI). The result of this study indicate that partially, the money supply and reward for SBIS has significant impact on the rupiah exchange rate on the US dollar during 2012-2015, while import and export has no significant effect on the rupiah exchange rate on the US dollar during 2012-2015. Simultaneously, money supply, SBIS return rate, import and export had significant effect to the rupiah exchange rate on the US dollar during 2012-2015.
Perbandingan Norma Produksi Islam Dengan Produksi Pada Industri Bordir di Kecamatan Bangil (Studi Kasus Pada Perusahaan Faiza Bordir) Wandha Cholifah Ramadan; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 9 (2017): September-2017
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.043 KB) | DOI: 10.20473/vol4iss20179pp684-697

Abstract

This research aims to find out how far the implementation of Islamic production norms at Faiza Embroidery Industry in Bangil goes on. Author only implements two of four Islamic production norms, which are: to make working as a main pillar of production and to do production activity in a halal way. It uses qualitative approach by using case study method. Deep interviewand observation to informen, were used in collecting data and they are owner and employees of this industry. Secondary data were derived from journal, text books, and the other literatures. Analysis has been done by seeing a suitability between activity of the production process and Islamic production norms. It is started from finance and then to labor, salary system, and materials used.
Komparasi Mekanisme Transmisi Kebijakan Moneter Syariah dan Konvensional Melalui Jalur Harga Aset Terhadap Inflasi di Indonesia Nikita Indi Kumala; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 10 (2017): Oktober-2017
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.604 KB) | DOI: 10.20473/vol4iss201710pp817-832

Abstract

The purpose of this study is to find out the effect of mechanism Sharia andconventional monetary policy transmission through asset prices on inflation in Indonesia during 2011-2015. The method used is quantitative analysis and the model used is OLS (Ordinary Least Square) to find out the effect in the long term and ECM Model (Error Correction Model) for short term. The data used is time series data with monthly data units during January 2011 to December 2015 period. This study uses the data from Bank Indonesia, the Central Bureau of Statistics (Badan Pusat Statistik), and the Financial Services Authority (Otoritas Jasa Keuangan). The results of this study shows that the syariah model shows significantly negative towards the inflation, and the conventional model shows not significantly towards the inflation.
Pengaruh Faktor Makro Ekonomi, Dana Pihak Ketiga dan Pangsa Pembiayaan Terhadap Profitabilitas Industri Perbankan Syariah di Indonesia Tahun 2011-2015 Laras Andasari Syachfuddin; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 4 No. 12 (2017): Desember-2017
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.569 KB) | DOI: 10.20473/vol4iss201712pp977-993

Abstract

This study aims to determine the effect of macroeconomics factor, third party funds and market share to profitability sharia banks industry period 2011 until 2015. The research method used is a quantitative approach. The dependent variable in this study is profitability (ROA), as well as the independent variable in this study is macroeconomics factor (inflation and gross domestic product), third party funds and market share. Sampling method in this research used a saturated sampling. The analysis technique used is multiple linier regression.Research result shows that the confidence level is 95%, macroeconomics factor (inflation and gross domestic product) and third party funds have a negative correlation to profitability (ROA). Simultaneously variables in this study a significant effect on the magnitude of the amount of profitability (ROA) sharia banks industry with 84.4% value of coefficient determination. The partially, third party funds and market share had significant effect toprofitability (ROA) sharia banks industry.
Pengelolaan Zakat Produktif LAZNAS Al-Azhar untuk Pemberdayaan Dhuafa Melalui program Rumah Gemilang Indonesia Farah Dianti Safira; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 1 (2019): Januari-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20191pp36-41

Abstract

The background of this research is the existence of unemployed and poverity phenomenon. This phenomenon encourages researchers to take research that discusses about productive zakat management of national zakat institution of Al-Azhar, through Rumah Gemilang Indonesia as the solution. This research uses qualitative approach with case study strategy. Data collection is done through interviewing techniques with related parties and the documents concerned. Analytical techniques carried out in this research is the technique of source triangulation and descriptive qualitative analysis techniques.The results of this study indicate that the national zakat institution of Al-Azhar recieves funds from the donors. They distributed the funds to Rumah Gemilang Indonesia as one of their programs, that aims to empower the dhuafas through six months training with no charge of tuition fee. So the dhuafas can be freed from unemployed and poverty problems.Keywords: productive zakat management, national zakat institution, empowerment, dhuafaREFERENCES Nasution, Mustafa Edwin dkk. 2006. Pengenalan Ekslusif Ekonomi Islam. Jakarta:  Prenadamedia Grup.Qadir, Abdurrachman. 2001. Zakat (Dalam Dimensi Mahdah dan Sosial). Jakarta: PT Raja Grafindo Persada.Wibisono, Yusuf. 2015. M.engelola Zakat Indonesia. Jakarta: Prenadamedia Group.Yin, Robert K. 2002. Studi Kasus Desain dan Metode. Jakarta: PT Raja Grafindo Persada.
Measurement of Efficiency and Productivity of Amil Zakat Institutions in Indonesia by using Data Envelopement Analysis Methods and Malmquist Productivity Index Selvia Rustyani; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 2 (2019): Februari-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20192pp270-287

Abstract

This study aims to measure the level of efficiency and productivity of the amil zakat institution in Indonesia. This research is a quantitative research using Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) methods. There are six institutions of amil zakat (LAZ in Indonesia, namely Yayasan Dana Sosial Al-Falah (YDSF), Al-Azhar Peduli Ummat, Aksi Cepat Tanggap (ACT), Yayasan Rumah Yatim Arrohman Indonesia, Pos Kemanusiaan Peduli Ummat (PKPU), and Rumah Zakat Indonesia with 2014 - 2016 annual data as the number of DMUs (desicion making units). This study uses an intermediation approach in determining the variables. The input variables of this research are Collected Funds (X1), Total Costs (X2), and Amil Receipts (X3), while the output variables are Funds Disbursed (Y1), and Total Assets (Y2). There were two LAZs that experienced inefficiencies in 2014 and 2015, namely LAZ YDSF and ACT. Meanwhile, in 2016, all LAZ have achieved optimal levels of efficiency. The results of the MPI analysis show that in the first year there were two LAZs that experienced a decline in productivity, namely LAZ Al-Azhar and PKPU. The other four LAZs experienced increased productivity, namely LAZ YDSF, ACT, Rumah Yatim, and Rumah Zakat. In the second year, there were three LAZs who experienced increased productivity, namely LAZ Al-Azhar, PKPU, and Rumah Zakat. Meanwhile, three other LAZ experienced a decrease in productivity, namely LAZ YDSF, ACT, and Rumah Yatim.Keywords: Efficiency, Productivity, LAZ, DEA, MPIREFERENCES Al-Qur’an dan Terjemah.Al-Hadits.Abd Wahab, Norazlina dan Abdul Rahman Abdul Rahim. 2013. Determinants of Efficiency of Zakat Institutions in Malaysia: A Non-parametric Approach, Asian Journal of Business and Accounting 6 (2), hlm. 33 – 64.Aini, Novi Nurul. 2012. Efisiensi Lembaga Zakat Nasional Menggunakan Metode Data Envelopment Analysis Periode 2008-2009. Skripsi. Surabaya: Universitas Airlangga.Akbar, Nasher. 2009. Analisis Efisiensi Organisasi Pengelola Zakat Nasional dengan Pendekatan Data Envelopment Analysis. Jurnal TAZKIA Islamic Finance and Business Review, Vol. 4 No. 2, 760 – 784.Aksi Cepat Tanggap https://act.id/Al-Azhar Peduli Ummat https://alazharpeduli.com/Al-Parisi, Salman. 2017. Analisis Determinan Lembaga Zakat di Indonesia dan Tingkat Produktivitas-nya. Bogor: Smart Consulting.Ali, Mahbubi, dan Ascarya. 2010. Analisis Efisiensi Baitul Maal Wat Tamwil Dengan Pendekatan Two Stage Data Envelopment Analysis (Studi Kasus Kantor Cabang BMT MMU dan BMT UGT Sidogiri). Jurnal TAZKIA Islamic Finance and Business Review, Vol. 5 No. 2, 110 – 125.Badan Amil Zakat Nasional https://pusat.baznas.go.id/Badan Pusat Statistik. https://www.bps.go.id/Banker, R.D., Charnes, A., and Cooper, W.W. 1984. “Some Models for Estimating Technical and Scale Inefficiency in Data Envelopment Analysis”, Management Science, 30 (9), 1078-92.Beik, Irfan Syauqi, dkk. 2012. Economic Estimation and Determinations of Zakat Potential in Indonesia. Caves et al. 1982. “The Economic Theory of Index Number and The Measurement of Input, Output, and Productivity”. Econometrica, 50(6):1393-1414.Charnes, A., W.W. Cooper, and E. Rhodes. 1978. “Measuring the Efficiency of Decision Making Units”, European Journal of Operation Research, 2, 6, 429-44.Coelli, T.J, D.S.P. Rao, and G.E. Battese. 1998. Introduction to Efficiency and Productivity Analysis. Boston: Kluwer Academic Publisher.Coelli, T .J, 1996. A Guide to DEAP Version 2.1: A Data Envelopment Analysis (Computer) Program. Armidale: CEPA The University of New England.Difanda, Renaldy Dafi. 2017. Analisis Efisiensi BAZNAS Provinsi dengan Metode Data Envelopment Analysis (DEA). Skripsi. Surabaya: Universitas Airlangga.Farrell, M.L. 1957. “The Measurement of Productive Efficiency”, Journal of The Royal Statistical Society, 120, p.253-281.Kamus Besar Bahasa Indonesia (KBBI) daring, (http://kbbi.web.id/pusat, diakses 19 Juli 2018).Krishnasamy, Geeta, dkk. 2003. Malaysian Post Merger Bank’s Productivity: Application of Malmquist Productivity Index. Petaling Jaya: Monash University Malaysia.Maulana, Ahmad. 2017. Efisiensi Kinerja Lembaga Zakat Nasional (Studi Kasus: YDSF, Yatim Mandiri, & Lazisnu). Skripsi. Surabaya: Universitas Airlangga.Mubarok, Abdulloh, dan Baihaqi Fanani. 2014. Penghimpunan Dana Zakat Nasional (Potensi, Realisasi, dan Peran Penting Organisasi Pengelola Zakat). Jurnal PERMANA, Vol. V, No.2, hlm. 14.Munir, Misbahul dan A. Djalaluddin. 2006. Ekonomi Qur’ani: Doktrin Reformasi Ekonomi dalam Al-Qur’an. Malang: UIN Malang Press.Pos Kemanusiaan Peduli Ummat https://pkpu.org/PUKAS BAZNAS. 2016. Outlook Zakat Indonesia 2017. Jakarta: BAZNAS.Qardhawi, Yusuf. 2007. Hukum Zakat, (terj. Salman Harun, dkk.), Bogor: Pustaka Litera Antarnusa.Rahmayanti, Annisa. 2014. Efisiensi Lembaga Amil Zakat Dalam Mengelola Dana Zakat di Indonesia (Studi Kasus: PKPU, Rumah Zakat, dan BAMUIS BNI). Skripsi. Jakarta: UIN Syarif Hidayatullah.Republik Indonesia. Undang-undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat. 2011. Jakarta: kemenag.go.id.________. Undang-undang Nomor 38 Tahun 1999 tentang Pengelolaan Zakat. 1999. Jakarta: dpr.go.id.________. Peraturan Pemerintah Nomor 14 Tahun 2014. 2014. Jakarta: pid.baznas.go.id.________. Pedoman Transliterasi Arab-Latin. Surat Keputusan Bersama Menteri Agama RI dan Menteri Pendidikan dan Kebudayaan RI Nomor 158/1987 dan0543 b/U/1987, tanggal 22 Januari 1988.Rosyidi, Suherman. 2006. Pengantar Teori Ekonomi. Edisi Revisi. Jakarta: PT Raja Grafindo Persada.Rumah Zakat Indonesia https://rumahzakat.org/Rusdyana, Aam. 2017. Pelatihan DEA dan Indeks Malmquist, Surabaya: Universitas Airlangga.Sedarmayanti. 2001. Sumber Daya Manusia dan Produktivitas Kerja. Bandung: Mandar Maju.Sugiyono.2012. Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta.Surjaningsih, Ndari, dan Bayu Panji Permono. 2014. “Dinamika Total Factor Productivity Industri Besar dan Sedang Indonesia”. Buletin Ekonomi Moneter dan Perbankan, hlm. 277 – 308. Jakarta: Bank Indonesia.Wandayati, Nur Ika. 2018. Analisis Efisiensi Lembaga Amil Zakat Nasional di Indonesia dengan Metode Data Envelopment Analysis Tahun 2010-2016. Skripsi. Surabaya: Universitas Airlangga.Wahyuny, Ikka Nur. 2015. Analisis Efisiensi Organisasi Pengelola Zakat Nasional dengan Metode Data Envelopment Analysis (Studi di Badan Amil Zakat Nasional, Dompet Dhuafa, dan Lazis Nahdlatul Ulama Periode 2013.Skripsi. Yogyakarta: Universitas Negeri Yogyakarta.Yayasan Dana Sosial Al-Falah https://ydsf.org/Yayasan Rumah Yatim Ar-rohman Indonesia https://rumah-yatim.org/2000-2015. Frontier Analyst Manual version 4.3. Banxia Holdings Ltd. (https://banxia.com/downloads/)
Dampak kesenjangan antara penerimaan dan penyaluran dana zis terhadap rpogram-program LAZNAS Al-Azhar Dinda Ratnasari; Suherman Rosyidi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 6 No. 3 (2019): Maret-2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol6iss20193pp489-509

Abstract

This study’s purpose is to find out how LAZNAS Al-Azhar’s programs is affected by the gap between the collection and distribution of ZIS funds. The gap’s effects is identified by using the four aspects of zakat institution performance indicators which is input, process, output, and quality  within the interview questions. This study uses a qualitative approach with a case study strategy. Data collection is done through interviews with informen, direct observation, and documentation to the research object. The analytical technique used is qualitative descriptive, namely by narrating and describing the results of interviews and direct observation. The study’s results are the impacts arising from the gap between the collection and distribution of ZIS funds to the sustainability of LAZNAS Al-Azhar’s programs which is LAZNAS Al-Azhar running large value programs with bailout funds in advance, LAZNAS Al-Azhar carries out routine programs such as assistance programs for orphans with bailout funds in advance as well. Programs which the funds are collected first before being distributed are assistance programs for affected areas or scholarship programs. LAZNAS Al-Azhar has tried to minimized the gap that has occurred with not to hold the funds collected for too long policy. The funds that have been collected will soon be channeled through programs in the community.Keywords: Gap, Zakat, Collection, Distribution, Performance. REFERENCESAfifuddin dan Beni Ahmad Saebani. 2012. Metodologi Penelitian Kualitatif. Bandung : CV Pustaka Setia.Ali, Mohammad Daud. 1988. Sistem Ekonomi Islam: Zakat dan Wakaf. Jakarta : Universitas IndonesiaAl-Ba’ly, Abdul Al Hamid Mahmud. 2006. Ekonomi Zakat: Sebuah Kajian Moneter dan Keuangan Syariah. Jakarta : Raja Grafindo Persada.Al-Zuhayly, Wahbah. 1995. Zakat Kajian Berbagai Mazhab. Bandung: PT Remaja RosdakaryaArikunto, Suharsimi. 2006. Prosedur Penelitian. Jakarta: PT Rineka Cipta.Ash-Shawi, Shalah dan Abdullah Al-Mushlih. 2015. Fikih Ekonomi Islam. Darul Haq : JakartaAswayni, Qalbie Rianta. 2017. Analisis Ketidakefektifan Distribusi Dana Zakat di Kabupaten Sidoarja. (Studi kasus : BAZNAS Kabupaten Sidoarjo dan LAZNAS YDSF Kabupaten Sidoarjo.). Skripsi Sarjana Ekonomi Universitas Airlangga SurabayaAzis, dkk. 2017. Zakat & Pemberdayaan. Surabaya: Pusat Penerbitan dan Percetakan Universitas Airlangga.Basri, Hasan. 2010. Manajemen Zakat: Menuju ke Arah Profesionalisasi. (Online),(http://kanazakat.blogspot.com/2011/07/manajemen-zakat.html , Diakses 21 Oktober 2018)BAZNAS, 2016. Outlook Zakat Indoneisa 2017. Jakarta_______, 2015. Outlook Zakat Indoneisa 2016. JakartaBeik, Irfan Syauqi. 2008. Pro Ekonomi Syariah Pro Rakyat. Jakarta: RepublikaBungin, Burhan. 2008. Analisis Data Penelitian Kualitatif Pemahaman Filosofis dan Metodologis ke Arah Penguasaan Model Aplikasi. Jakarta : Raja Grafindo Persada.Chaudry, Muhammad Syarif. 2014. Sistem Ekonomi Islam Prinsip Dasar. Jakarta: Kencana Prenadamedia GroupDjuanda, Gustian dkk. 2006. Pelaporan Zakat Pengurang Pajak Penghasilan. Jakarta: Raja Grafindo Persada.Fauzia, Amelia. 20013. Faith and The State: a History of Islamic Philantrophy in Indonesia. Leiden: Brill Academic Publishers. hlm. 175Hafidhuddin, Didin. 2002. Zakat Dalam Perekonomian Modern. Jakarta: Gema InsaniHalim, Abd, dkk. 2011. Zakat Collection – Distribution Gap: A measure of Effectiveness in The Management of Zakat. Makalah disajikan dalam Seminar Zakat Internasional, Bogor, 19-21 Juli 2011Halim, Abd, dkk. 2015. “Efficiency of Islamic Institutions: Empirical Evidence of Zakat Organizations’ Performance in Malaysia”. Journal of Economics, Business and Management, Vol. 3, No. 2.Hasan, M. Ali. 1996. Zakat, Pajak Asuransi dan Lembaga Keuangan. Jakarta: Raja Grafindo Persada.Huda, Nurul dan Novarini. 2015. Zakat Perspektif Mikro-Makro Pendekatan Riset. Jakarta: Kencana Prenadamedia Group.http://baznas.go.id/, diakses pada tanggal 20 Mei 2018Inayah, Gazi. 2003. Teori Komprehensip Tentang Zakat dan Pajak. Yogyakarta: Tiara Wacana Yogya.Indriyanti, Amanda Nuri. 2016. Analisis Overlapping (Tumpang Tindih) Distirbusi Zakat Pada LAZ di Surabaya. Skripsi Sarjana Ekonomi Universitas Airlangga SurabayaMahfud, Rois. 20011. Al-Islam: Pendidikan Agama Islam. Jakarta: Penerbit ErlanggaMoleong, Lexy J. 2001. Metode Penelitian Kualitatif Edisi Revisi. Bandung: Remaja Rosda KaryaMufraini, Arif. 2006. Akuntansi dan Manajemen Zakat: Mengomunikasikan kesadaran dan Membangun Jaringan. Jakarta : Kencana Prenada media GroupNasution, Mustafa Edwin dkk. 2015. Pengenalan Eksklusif Ekonomi Islam. Jakarta: Kencana Prenadamedia GroupQardhawi, Yusuf. 1999. Hukum Zakat. Bandung: Pustaka Mizan._______. 2010. Shadaqah Cara Islam Mengentaslan Kemiskinan. Bandung: PT Remaja RosdakaryaRozalinda. 2015. Ekonomi Islam Teori dan Aplikasinya pada Aktivitas Ekonomi. Jakarta: Raja Grafindo Persada.Ryandono, Muhammad Nafik Hadi. 2008. Ekonomi ZISWAQ (Zakat, Infiaq, Shadaqah, dan Wakaf). Surabaya: IFDI dan CenforisSari, Dian Permata. 2012. Penyebab Kesenjangan Antara Pengumpulan dan Pendistribusian Dana Zakat pada Rumah Cabang Zakat Surabaya. Skripsi Sarjana Ekonomi Universitas Airlangga SurabayaShihab, Quraish. 2001. Tafsir Al-Mishbah jilid 15. Tangerang Selatan : Lentera Hati.Sudirman. 2007. Zakat dalam Pusaran Arus Modernitas. Malang: UIN-Malang Press.Sugiyono. 2015. 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Jakarta: Rajawali Press.www.alazharpeduli.org, diakses tanggal 2 Februari 2018www.dompetdhuafa.org diakses tanggal 4 Mei 2018www.republika.co.id diakses tanggal 28 Mei 2018ww.pusat.baznas.go.id  diakses tanggal 28 Mei 2018.