ANALYSIS OF FACTORS AFFECTING THE SUCCESS OF ZAKAT PAYMENT

IN IMPROVING MUSTAHIK WELFARE WITH STRUCTURAL EQUATION

MODELING PARTIAL LEAST SQUARE
(Case Study: Receiver of Productive Economic Zakat BAZNAS
Sleman Regency in 2017)

Rina Wahyuningsih1, Kariyam2

1
Student of Statistics Departement, Islamic University of Indonesia
2
Lecturer of Statistics Departement, Islamic University of Indonesia
Email : 14611079@students.uii.ac.id, kariyam@uii.ac.id

Indonesia is a predominantly Muslim country. As the third pillar of Islam, zakat shall
be paid by every qualified Muslim. Zakat is a social and economic instrument that has
enormous potential, so it can be optimized for the development of a nation where one of them
increase the welfare of the community. The role of welfare improvement is not only the
responsibility of the government, but the community can contribute in improving the welfare
among others, one of them is through the distribution of zakat, infaq and alms which is
coordinated through National Zakat Agency (BAZNAS). This study focuses on the productive
zakat distribution by BAZNAS of Sleman Regency by examining the factors that influence the
successful utilization of zakat in improving the mustahic welfare by using the Structural
Equation Modeling Partial Least Square (SEM-PLS) method. The variables used among others
that is mustahik, amil officers, successful utilization of zakat and prosperity mustahik. In the
welfare variable, the variable-forming indicator is factored into summarizing the variables,
thus forming five new factors used in the SEM-PLS analysis. In SEM-PLS analysis, it is found
that the amil and mustahik officers have an effect on the success of zakat utilization, but the
success of zakat utilization has no effect on the welfare of musthik, meaning that there is no
economic improvement as a result of the distribution of productive zakat. From the results of
this study is expected to be used by BAZNAS Sleman District as a study material in taking a
policy related to the distribution of zakat, so the benefits of utilization of zakat can be
maximized and can improve the prosperity mustahik in the long term.

Keywords : Zakat, Utilization, Welfare, Factor Analysis, SEM-PLS

Introduction increase the welfare of the Indonesian

In the preamble of the 1945
Constitution, it is explicitly stated that the
goal of the Indonesian nation is to "increase
of common welfare", which means that the
state has the objective and the obligation to
people. Welfare is a condition that is a hope
for every citizen, but in reality not all
citizens can easily get welfare. The role of
improving people's welfare is not only a
government's obligation, but society can

1
also contribute in improving prosperity
among others, one of them is through the
distribution of zakat, infaq and alms which
is coordinated by National Zakat Agency
(BAZNAS).
Indonesia is a predominantly
Muslim country. As the third pillar of
Islam, zakat must be paid by every Muslim
who is qualified to purify his property.
BAZNAS Strategic Review Center (2017)
states that in 2015 the potential of zakat in
Indonesia reaches Rp. 286 trillion. This
figure is generated by the extrapolation
method taking into account GDP in
previous years. Based on the actual data of
Zakat, Infaq and Sedekah (ZIS) national
accumulation by the official Zakat
Collection Unit (UPZ), in 2016 the new ZIS
compilation is around Rp. 5 trillion, which
means that between the potential and
realization of accumulation has
considerable distance. Based on the large
potential of zakat in Indonesia and the funds
it manages, the distribution of zakat
becomes an important point so that the
assistance provided is on target and can be
beneficial to the recipient.
National Zakat Agency (BAZNAS)
of Sleman Regency is one of the zakat
management institutions established by the
government, which has the scope of duty to
manage and distribute zakat in Sleman
regency. Sleman regency is one of the
districts located in the Special Province of
Yogyakarta with a population of 1,180,479
people. Distribution of zakat to the poor is
one effort to improve the welfare of the
community, because poverty is one
indicator of welfare in a region
(Firmansyah, 2013). In the distribution of
zakat, National Zakat Agency (BAZNAS)
of Sleman Regency has five excellent
programs such as Sleman Sehat, Sleman
Productive, Sleman Cerdas, Sleman
Membangun and Sleman Peduli. These
programs are expected to improve the
mustahic welfare in Sleman District.
In this study, the authors focus the
research on the development of productive
zakat through the Sleman Productive
program. Sleman Productive program is a
program to help mustahik in developing
productive business which is expected to
improve family welfare. Based on the
a description above, the issues to be raised in
this research, among others, is whether the
amil zakat factor, mustahik and distribution
system affect the success of utilization of
zakat and whether the successful utilization
of zakat affects the mustahik welfare in
Sleman Regency.
Literature Review
According to Indonesian
Dictionary, zakat is a certain amount of
property that must be issued by people who
are Muslims and given to the group who is
entitled to receive it according to the
2
stipulated. The National Zakat Agency
(BAZNAS) is the institution authorized in
performing the task of zakat management
nationally, while mustahik is the person
entitled to receive zakat.
Zakat productive is the zakat given
to the mustahik for long-term goal of the
distribution of zakat in the form of
productive business capital so that expected
results can be received continuously and
provide benefits in the economy and
increase revenue. Zakat productive is
expected to have an impact in terms of
improving prosperity mustahik in the long
term. Welfare is a condition of the
fulfillment of the material, spiritual, and
social needs of citizens in order to live
properly and able to develop themselves, so
as to carry out its social functions. Welfare
indicators were developed by two
institutions, namely the Central Bureau of
Statistics (BPS) and the National
Population and Family Disaster (BKKBN).
According to BKKBN, the family welfare
level is grouped into 5 (five) stages,
namely: Pre-Prosperous Family Stage
(KPS), Prosperous Family Stage I,
Prosperous Family Stage II, Prosperous
Family Stage III and Prosperous Family
Stage III Plus.
There are several previous research
studies that examine the utilization of zakat,
among others, based on the journal written
by Ali, et al (2016) entitled "Comparison of
Productive Zakah and Consumptive Zakat
in Improving Prosperity Welfare", where
this study aims to compare the effectiveness
of the distribution of zakat productive with
the consumptive distribution of zakat in
improving the mustahic welfare by using
the CIBEST model (Center of Islamic
Business and Economics Studies) where
this study not only measures the poverty of
the material aspects but also the spiritual
aspects of the respondents. The results
showed that productive zakat and
consumptive zakat can improve welfare as
well as reduce poverty mustahik. On the
other than that, in Rusli's research, et al
(2013) entitled "Analysis of the Effect of
Earning Zakat on Poverty decrease in North
Aceh District", reveals that the provision of
productive zakat capital in the form of
business capital has a positive impact,
where there are differences in income
before and after receiving productive zakat
assistance to reduce poverty in Aceh Utara
District. In the study of Alaydrus (2016)
entitled "The Effect of Productive Zakah on
the Growth of Micro Enterprises and the
Mustahik Welfare at Amil Zakat Agency of
Pasuruan City of East Java", indicates that
zakat, infaq and alms have an effect on the
growth of mustahik micro enterprise, but
zakat, infaq, alms and the mustahik micro
enterprise has no effect on the mustahic
welfare in Pasuruan City.
3
Methodology where the sampling is based on predefined
The location of this research is population area.
located in Sleman District, Province of The variables in this study consist of
Special Region of Yogyakarta. The exogenous variables and endogenous
population used in this study is the variables. Exogenous variables in this study
mustahik field of productive economy in consisted of three indicators: amil officer
Sleman regency in 2017 which amounted to (X1), mustahik (X2) and zakat distribution
210 people, while the sample used (X3). The endogenous variables in this
amounted to 75 people. This research was study is the successful distribution of zakat
conducted on September 29, 2017 - April (Y1) and Welfare mustahik (Y2). The
25, 2018. The data used in this study are hypothesis in this study include:
secondary data and primary data.
1. H0 : Amil officers have no effect
Secondary data used is the data of
on the successful utilization
acceptance and distribution of zakat by
of zakat
National Zakat Agency of Sleman
H1 : Amil officer have effect on
Regency, while the primary data in this
the successful utilization of
research is the survey data on the welfare
zakat
and assessment of the distribution of zakat
2. H0 : Mustahik does not affect the
collected through direct interviews using
successful utilization of
questionnaires.
zakat
The questionnaire is divided into
H1 : Mustahik effect on the
three sections, the first of which is the
successful utilization of
profile of the respondent which includes
zakat
name, address, gender, age, last education,
3. H0 : Zakat distribution system
number of family members, marital status,
has no effect on the
business type, business duration and
successful utilization of
monthly income. The second part of the
zakat
question about welfare and the third part is
H1 Zakat distribution system
the question of the distribution of zakat,
effect on the successful
where the criteria of the assessment are
utilization of zakat
Likert scale with five levels of scale:
4. H0 The success of zakat
strongly disagree, disagree, neutral, agree
utilization does not affect the
and strongly agree. The sampling technique
used in this research is cluster sampling,

4
 increase of prosperity
mustahik
H1 The successful utilization of
zakat affects the increase of
prosperity mustahik
The analysis used in this research is
Structural Equation Modeling Partial Least
Square (SEM-PLS). According to Wold in
(Ghozali, 2006) Partial Least Square (PLS)
is a powerful analytical method, since it is
not based on many assumptions, where the
data do not have to be multivariate normal
distribution and the samples do not have to
be large. Complex model with 100
indicators can be analyzed only with the
amount of data 50, and the measurement
scale can be nominal, ordinal or interval
and ratio (Ghozali, 2006).
According to the relationship
between one variable with another variable,
Structural Equation Modeling (SEM), can
be divided into:
a. Exogenous Variable, that is variable
whose value is not influenced by
other variables. In SEM exogenous
variables are symbolized by the
Greek charter ξ "ksi" (Gudono,
2016).
b. Endogenous Variable, that is
variables whose values are influenced
by other variables. In SEM the
endogenous variable is symbolized
by the Greek character η "eta"
(Gudono, 2016).
c. Latent variable, that is variable whose
quantitative value can not be known
directly.
d. Variable Observed or Manifest, that
is variable whose quantitative
quantity can be known directly
through measurement.
All latent variables in the PLS
consist of three sets of relationships, among
others, namely: (a) Outer model that
specifies the relationship between latent
variables with their indicators or manifest
variables (measurement model). (b) Inner
model that specifies the relationship
between latent variables (structural model).
(c) Weight relation, where case values of
latent variables can be estimated (Ghozali,
2006).
a. Outer model
Outer model is a specification of the
relationship between latent variables with
the indicator. The equation of reflexive
indicator model can be written as follows:
𝑥 = Λ𝑥 𝜉 + 𝛿 (1)
𝑦 = Λ𝑦 𝜂 + 𝜀 (2)
Where x and y are indicators or
manifest variables for exogenous (ξ) and
endogenous (η) latent variables, whereas
for Λ 𝑥 and Λ 𝑦 is a loading matrix depicting
simple regression coefficients that correlate
latent variables with their indicators.
5
Residuals measured with δ and ε are c. Weight Relation
interpreted as measurement error or noise Inner and outer models provide the
(Ghozali, 2006). specifications followed in the weight
The equation of the formative relation estimation in the PLS algorithm.
indicator model can be written as follows: The case values for each latent variable are
𝜉 = Π𝜉 𝑋𝑖 + 𝛿 (3) estimated in the PLS as follows:
𝜂 = Π𝜂 + 𝑌𝑖 + 𝜀 (4)
𝜉𝑏 = Σ𝑘𝑏 𝑤𝑘𝑏 𝑥𝑘𝑏 (7)
with : 𝑖 = 1, 2, 3, … , 𝑛
Where ξ, η, X, Y are equal to the
𝜂𝑖 = Σ𝑘𝑖 𝑤𝑘𝑖 𝑦𝑘𝑖 (8)

previous equation, whereas Π𝜉 and Π𝜂 are With 𝑤𝑘𝑏 and 𝑤𝑘𝑖 are the k weights
multiple regression coefficients of latent used to form the latent variables 𝜉𝑏 and 𝜂𝑖 .
variables and indicator blocks, whereas δ Estimation of latent variable is linear
and ε are residuals of regression. aggregate from indicator whose weight
value is obtained by PLS estimation
b. Inner model
procedure.
Inner model, is a specification of the
relationship between latent variables based Model Evaluation
on substantive theory of research. Model The PLS evaluation model is based
equation as follows: on predictor measurements that have non
𝜂 = 𝛽0 + 𝛽𝜂 + Γ𝜉 + 𝜁 (5) parametric properties. The evaluation in the
Where η represents the endogenous PLS includes:
vector of the latent variable, ξ the vector of a. Outer model
the exogenous latent variable and ζ is the Convergent Validity
residual variable vector (unexplained Convergent validity of the outer
variance). Based on latent variables can be model with reflexive indicator is judged by
specified as follows: correlation between the item score and the
latent variable score. Individual reflexive
𝜂𝑗 = Σ𝑖 𝛽𝑗𝑖 𝜂𝑖 + Σ𝑖 𝛾𝑗𝑏 𝜉𝑏 + 𝜁𝑗 (6)
sizes are said to be high if they correlate
Where 𝛽𝑗𝑖 and 𝛾𝑗𝑏 are path more than 0,7 however for initial stage

coefficients connecting endogenous latent studies the loading values of 0,5 to 0,6 are
variables (η) with exogenous (ξ) for index considered sufficient (Chin in Ghozali,

ranges i and b, whereas parameter 𝜁𝑗 is 2006).

inner residual variable.

6
Discriminant Validity
The method for
discriminant validity is to compare the
Average Variance Extracted (AVE) roots of
each construct with the correlation between
other constructs in the
Recommended AVE value must be greater
than 0,5.
The formula calculates AVE as follows:
Σ𝜆𝑖 2
𝐴𝑉𝐸 = 2 (9)
Σ𝜆𝑖 +Σ𝑖 𝑣𝑎𝑟(𝜀𝑖 )
With 𝜆𝑖 : component loading to indicator
and var (𝜀𝑖 ): 1- 𝜆2𝑖
Composite Reliability (𝛒𝐜)
The indicator group measuring a
variable has a good composite reliability if
it has a composite reliability of ≥0.7
although it is not an absolute standard. The
composite reliability formula is:
(Σ𝜆𝑖 )2
𝜌𝑐 =
(Σ𝜆𝑖 )2 +Σ𝑖 𝑣𝑎𝑟(𝜀𝑖 )
with: 𝜆𝑖 : component loading to indicator
and var (𝜀𝑖 ): 1- 𝜆2𝑖
b. Inner model
The structural model is evaluated by
using R-Square for the latent variable
dependent with the same interpretation as
the regression. Besides using R-Square, the
PLS model is also evaluated by looking at
Q-square predictive relevance, where the
Q-square value> 0 model has predictive
relevance value, while the Q-square value
assessing ≤0 indicates that the model lack predictive
relevance. The calculation formula Q-
square is as follows:
𝑄 2 = 1 − (1 − 𝑅1 2 )(1 − 𝑅2 2 ) … (1 −
model. 𝑅𝑃 2 ) (11)
with : 𝑅1 2 , 𝑅2 2 ... 𝑅𝑃 2 = endogenous
variables in the equation model.
Bootstrap Method
Bootstrap first introduced by Efron
in 1979 that the resampling technique to
estimate the standard errors and confidence
intervals population parameters
(Rahmawati, 2014). Bootstrap procedure
begins with Bootstrap sample:
𝑥 ∗ = 𝑥1 ∗ , 𝑥2 ∗ , … , 𝑥𝑛 ∗ (12)
The resampling procedure is repeated as
much as B times, so the following sample
of Bootstrap is obtained:
𝑥 ∗1 = (𝑥11 ∗ , 𝑥21 ∗ , … , 𝑥𝑛1 ∗ ) (13)
𝑥 ∗2 = (𝑥12 ∗ , 𝑥22 ∗ , … , 𝑥𝑛2 ∗ ) (14)
(10)
⋮
𝑥 ∗𝐵 = (𝑥1𝐵 ∗ , 𝑥2𝐵 ∗ , … , 𝑥𝑛𝐵 ∗ ) (15)
Estimation of standard error 𝛽𝑖 obtained
with equation:
𝐵
̂ 𝑏𝑜𝑜𝑡 = √∑
𝑆𝐸 [𝜃̂ ∗ (𝑏) − 𝜃̂ ∗ (. )]2 /(𝐵 − 1)
𝑏=1
With:
𝜃̂ ∗ (. ) = Bootstrap parameter estimator
𝜃̂ ∗ (𝑏) = ootstrap parameter estimator
when b = 1.2, .., B
B = Bootstrap sample size
7
 Hypothesis testing (β, γ, λ) with
Bootstrap resampling method developed by
Geisser & Stone. The application of the
resampling method, enabling the validity of
free distributed data, does not require the
assumption of normal distribution, nor does
it require large samples (recommended
minimum sample 30). Testing is done by t-
test, if p-value value ≤0,05 can be
concluded significant. If the results of the
hypothesis test outer model is significant, it
indicates that the indicator is considered to
be used as a latent variable measuring
instrument. While if the test results on the
inner model is significant, it can be
concluded that there is influence of latent
variables on other latent variables.
Factor Analysis
Factor analysis is a common name
that indicates a class of procedures used to
reduce data or summarize from many
variables to slightly variable. In the factor
analysis, the variables are not grouped into
independent and dependent variables, but
instead as a substitute for all interdependent
sets among variables are examined
(Supranto, 2004). If the variables are
standardized, the factor model can be
written as follows:
𝑋𝑖 = 𝐵𝑖1 𝐹1 + 𝐵𝑖2 𝐹2 + 𝐵𝑖3 𝐹3 + ⋯ +
𝐵𝑖𝑗 𝐹𝑗 + ⋯ + 𝐵𝑖𝑚 𝐹𝑚 + 𝑉𝑖 𝜇𝑖 (17)
with:
𝑋𝑖 : standardized i variable (mean = 0
and standard deviation = 1)
𝐵𝑖𝑗 :Partial regression coefficient
standardized for variable i on common
factor to j
𝐹𝑗 : Common factor j
𝑉𝑖 : the standardized regression
coefficient for the i variable on the i unique
factor
𝜇𝑖 : the unique factor of the i variable
m : the number of common factors
Unique factors are not correlated
with unique fellow factors and also do not
correlate with common factors. Common
factor alone can be expressed as a linear
combination of observed variables of field
research results.
𝐹𝑖 = 𝑊𝑖1 𝑋1 + 𝑊𝑖2 𝑋2 + 𝑊𝑖3 𝑋3 + ⋯ +
𝑊𝑖𝑘 𝑋𝑘 (18)
With :
𝐹𝑖 : the approximate factor i (based on
the value of variable X with the
coefficient 𝑊𝑖 )
𝑊𝑖 : coefficients of the i-factor value
K : number of variables
In the factor analysis, the obtained
factor is a new variable that is not correlated
between one factor with other factors,
meaning there is no multicollinearity. The
number of factors is less than the number of
original variables, because factor analysis
does reduce the number of many variables
into fewer new variables (Supranto, 2004).
8
Result and Discussion the latent variable. Therefore, to overcome
The variables in this study consist of these problems, will be done by factor
exogenous variables and endogenous analysis.
variables. Exogenous variables or Based on factor analysis, the initial
independent variables in this study welfare variable amounted to 11 indicators,
consisted of three indicators: amil officer after factor analysis was done to reduce the
(X1), mustahik (X2) and zakat distribution variables obtained 5 factors formed. As for
system (X3). The endogen variable or the 5 new factors that are formed, keep the
dependent variable in this research is the information contained in the initial variable
success of zakat distribution (Y1) and before it is reduced, considering the
mustahic welfare (Y2). reduction function is summarizing the
The structural equation model variables without reducing the existing
analysis, assessed by outer model and inner information on the variable.
model. The explanation as follows:
Discriminant Validity
a. Outer Model
Measurement of discriminant
Convergent Validity
validity based on cross loading values or
Testing validity to know whether all
comparing AVE roots for each construct
questions (instruments) research proposed
with correlation between constructs with
to measure research variables is valid, while
other constructs in the model. Based on
reliability testing is used to measure the
discriminant result of validity, got result
consistency of respondents' answers. The
that all variable have value AVE > 0,5 so
latent variable of the amil officer, mustahik
discriminant validity fulfilled.
and zakat distribution system, all indicators
are valid because the value of the generated b. Inner Model

loading factor is > 0,5. As for the R-Square shows how much of the

endogenous variables, only the success of latent exogenous variables can explain the

zakat distribution variable that all the endogenous latent variables. The value of

indicators are valid with the value of the R-Square on the success variable utilization

generated loading factor > 0,5. In the (Y1) of 0.465 which means equal to 46.5%

endogenous variable of welfare, almost all exogenous latent variable amil officer,

indicators are invalid because the value of mustahik and zakat distribution system can

the generated loading factor < 0,5. The explain the success variable utilization and

invalid indicator indicates that the indicator the rest is explained by other factors, while

is not good enough to accurately measure the R-Square value on the variable welfare

9
(Y2) is equal to 0,069 or 6,9%, meaning successful utilization of zakat, that is how
that the success variable of zakat mustahik manage zakat fund assistance in
distribution can explain welfare variable order to develop a business that has been
equal to 6,9% and the rest is explained by pioneered before. The management of zakat
other factor. The higher the R-Square value funds by mustahik affects the successful
the better the prediction of the proposed utilization of zakat, if mustahik use zakat
research model. funding properly as it is to increase business
Testing the hypothesis with capital, so as to increase income and
Bootstraping test that will result in the value opportunities for greater employment by
of path coefficients which can be an inner developing business. The success of zakat
model evaluation. Hypothesis testing using utilization is influenced by amil officers as
t-value or t-statistic result of SmartPLS zakat managers and mustahik as the
output. T-statistics compared with t-table at beneficiaries of zakat aid, but from this
95% confidence level of 1.96 research, the success of zakat utilization has
no effect on the welfare of musthik,
Table 1. Path Coefficient Result
p-value 𝜶 Decision
meaning that there is no economic
Amil officer (X1) 
improvement as a result of productive zakat
the success of zakat 0,019 0,05 Reject H0
distribution (Y1)
utilization.
Mustahik (X2)  the
success of zakat 0,029 0,05 Reject H0 Based on the results of research
distribution (Y1)
Zakat distribution through interviews and questionnaires
system (X3)  the Fail Reject
0,413 0,05
succes of zakat H0 filling by mustahik, there are some things
distribution (Y1)
The succes of zakat
Fail Reject
that affect the non-achievement of mustahik
distribution (Y1)  0,245 0,05
H0
mustahik welfare (Y2) welfare as the impact of utilization of zakat,
such as the amount of zakat funds received
Based on the research, the results
mustahik, where some mustahik said that
obtained that the amil officers have an
the amount of aid funds received relatively
effect on the success of zakat distribution,
small, so it is insufficient in business
meaning that the mustahik assessment on
development. The type of business
the role of amil officers has been good in
developed by Mustahik in Sleman District
the distribution of zakat in Sleman regency.
is classified as a small business, so the
Amil officers have zakat fund management
income generated from business
tasks as well as regulation of zakat
development is also relatively small.
distribution. In addition, As the recipient of
zakat fund aid mustahik also affect the

10
Conclusion Ali, M.K., Nydia, N.M., dan Salahuddin, E.
In SEM-PLS analysis, it was found A. 2016. Perbandingan Zakat
that the amil officer and mustahik had an Produktif dan Zakat Konsumtif
effect on the success of zakat utilization, dalam Meningkatkan
while the distribution system variables did Kesejahteraan Mustahik. Jurnal Al-
not affect the success of zakat utilization Muzara’ah Vol. 4, No.1 (ISSN p:
with R-Square value of 0,465. In SEM-PLS 2337-6333; e:2355-4363).
analysis, it is found that the success of zakat http://journal.ipb.ac.id/index.php/ja
utilization has no effect on the welfare of lmuzaraah/article/view/19692.
musthik, meaning that there is no economic Diakses pada 2 Januari 2018.
improvement as a result of productive zakat
Firmansyah. 2013. Zakat Sebagai
distribution, with R-Square value of 0,069.
Instrumen Pengentasan Kemiskinan
The suggestion that can be
dan Kesenjangan Pendapatan.
submitted is National Zakat Agency of
Jurnal Ekonomi dan Pembangunan
Sleman Regency to conduct internal
Vol. 21 No. 2.
evaluation one of them by applying the
http://jurnalekonomi.lipi.go.id/inde
business assistance system to help mustahik
x.php/JEP/article/view/66. Diakses
who have limited knowledge in developing
pada 20 April 2018
the business so that the success of
utilization of zakat can have greater effect Ghozali, Imam. 2015. Partial Least Square

to the mustahik welfare, because it takes a : Konsep, Teknik dan Aplikasi

long time to know the impact of zakat Menggunakan Program SmartPLS 3.0.

distribution in improving the mustahik ISBN : 979.704.300.2. Badan Penerbit

welfare, because productive zakat is for Universitas Diponegoro : Semarang.

long term. . 2006. Stuctural

Equation Modelling Metode Alternatif
Reference
dengan Partial Least Square. ISSBN :
Alaydrus, M.Z. 2016. Pengaruh Zakat
979.704.250.9. Badan Penerbit Universitas
Produktif Terhadap Pertumbuhan
Diponegoro : Semarang.
Usaha Mikro dan Kesejahteraan
Pusat Kajian Stategis BAZNAS. 2018.
Mustahik pada Badan Amil Zakat
Outlook Zakat Indonesia 2018.
Kota Pasuruan Jawa Timur. Tesis.
BAZNAS : Jakarta
Sekolah Pascasarjana. Universitas
Rahmawati, Eriza. 2014. Kajian Ukuran
Airlangga Surabaya.
Sampel Metode Bootstrap Pada

11
 Pemodelan Struktural Teknik
Partial Least Square (Pls). Jurnal
Mahasiswa Statistik Vol. 2 No. 3.
http://statistik.studentjournal.ub.ac.
id/index.php/statistik/article/view/1
27. Diakses pada 2 Januari 2018

Riyaldi, M.H. 2015. Faktor-Faktor yang

Mempengaruhi Keberhasilan
Penerima Zakat Produktif Baitul
Mal Aceh: Satu Analisis. Jurnal
Perspektif Ekonomi Darussalam
Vol. 1 No. 2 (ISSN. 2502-6976).
http://jurnal.unsyiah.ac.id/JPED/art
icle/view/7163. Diakses pada 2
Januari 2018.

Rusli, Abubakar, H., Sofyan, S. 2013.

Analisis Dampak Pemberian Modal
Zakat Produktif Terhadap
Pengentasan Kemiskinan Di
Kabupaten Aceh Utara. Jurnal Ilmu
Ekonomi Vol. 1 No. 1 (ISSN 2302-
0172 pp. 56-63).
http://prodipps.unsyiah.ac.id/Jurnal
mie/images/Jurnal/1.vol1.no1/6.56.
63.rusli.pdf. Diakses pada 2 Januari
2018.

Supranto. 2004. Analisis Multivariat (Arti

dan Interpretasi). Rineka Cipta:
Jakarta.

12
13