(1) Institut Agama Islam STIBA Makassar, Sulawesi Selatan, Indonesia ,

(2) Wahdah Inspirasi Zakat (WIZ), Wahdah Islamiyah, Kota Makassar, Sulawesi Selatan, Indonesia

(1) Shariah Economic Department, Faculty of Economy and Business, Airlangga University, Surabaya, Indonesia ,

(2) Shariah Economic Department, Faculty of Economy and Business, Airlangga University, Surabaya, Indonesia ,

(3) Shariah Economic Department, Faculty of Economy and Business, Airlangga University, Surabaya, Indonesia ,

(4) Shariah Economic Department, Faculty of Economy and Business, Airlangga University, Surabaya, Indonesia ,

(5) Shariah Economic Department, Faculty of Economy and Business, Airlangga University, Surabaya, Indonesia