DAFTAR ISI

Halaman

HALAMAN JUDUL ...................................................................................................... i

PERNYATAAN BEBAS PLAGIAT .............................................................................. ii
PERTANGGUNGJAWABAN ........................................................................................ iii
PENGESAHAN .............................................................................................................. iv
UCAPAN TERIMA KASIH ........................................................................................... v
ABSTRAK ..................................................................................................................... vii
ABSTRACT ................................................................................................................... viii
DAFTAR ISI ................................................................................................................ ..xiv
DAFTAR TABEL ........................................................................................................ ..xvi
DAFTAR GAMBAR ...................................................................................................... xvii
BAB I PENDAHULUAN .............................................................................................. 1
1.1 Latar Belakang ............................................................................................ 1
1.2 Rumusan Masalah ....................................................................................... 6
1.3 Tujuan Penelitian......................................................................................... 6
1.4 Kontribusi Penelitian ................................................................................... 7

BAB II TELAAH PUSTAKA ....................................................................................... 7

2.1 LandasanTeori ............................................................................................. 7
2.1.1 Definisi Zakat, Infak dan Sedekah ..................................................... 7
2.1.2 Pengelolaan Dana Zakat, Infak, dan Sedekah ..................................... 26
2.1.3 Zakat, Infak, dan Sedekah dalam perspektif SET .............................. . 36
2.2 Kajian Empiris .......................................................................................... ..40

BAB III METODE PENELITIAN ............................................................................. ..44

3.1 Bentuk Penelitian ...................................................................................... ..44
3.2 Objek Penelitian ...................................................................................... ..44
3.3 Data........................................................................................................... ..44
3.4 Metode Pengumpulan Data ........................................................................ ..45
3.5 Teknik Analisis Data ................................................................................. ..45

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ............................................. .46

4.1 Hasil Penelitian ......................................................................................... 46

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 4.2 Pembahasan ............................................................................................ 50
4.2.1 Tinjauan Pelaporan Dana ZIS Dalam SET .................................... 50
4.2.1.1 Kontribusi Vertikal kepada Allah SWT ........................................ 50
4.2.1.2 Kontribusi Horizontal kepada Direct Stackholders ....................... 52
4.2.1.3 Kontribusi Horizontal kepada Indirect Stackholders ..................... 54
4.2.1.4 Kontribusi Horizontal kepada Alam ............................................. 59

BAB V PENUTUP ...................................................................................................... .61

5.1 Kesimpulan ............................................................................................... .61
5.2 Rekomendasi ............................................................................................. 62
DAFTAR PUSTAKA ................................................................................................... 64
LAMPIRAN

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 DAFTAR TABEL

Tabel 2.1 Nishob dan Kadarnya Binatang Unta .............................................. 15

Tabel 2.2 Nishob dan Kadarnya Binatang Sapi................................................ 16
Tabel 2.3 Nishob dan Kadarnya Binatang Kambing ........................................ 17
Tabel 2.4 Perbedaan Zakat, Infak, Sedekah........................................................ 25
Tabel 2.5 Penggunaan Dana ZIS Perspektif Shariah Enterprise Theory............39
Tabel 2.6 Penilitian Terdahulu ....................................................................... 41
Tabel 4.1 Laporan Sumber dan Penggunaan Dana Al-Mumtaz Peduli Pontianak
Untuk Periode Januari 2017 .............................................................. 49
Tabel 4.2 Penggunaan Dana ZIS Perspektif Shariah Enterprise Theory............60

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 DAFTAR GAMBAR

Gambar 4.1 Susunan Lembaga Sosial Al-Mumtaz Peduli Kota Pontianak ..................... 48

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