Wijaksono, R., & Hastuti, E. W. (2018). ØªØÙ„ÙŠÙ„ ØªØ·Ø¨ÙŠÙ‚ Ø§Ù„Ù‚ÙŠÙ… Ø§Ù„Ø¥Ø³Ù„Ø§Ù…ÙŠØ© ÙÙŠ Ø§Ù„Ø«Ù‚Ø§ÙØ© Ø§Ù„ØªÙ†Ø¸ÙŠÙ…ÙŠØ© Ø¹Ù„Ù‰ Ø£Ø³Ø§Ø³ ÙØªÙˆÙ‰ Ù…Ø¬Ù„Ø³ Ø§Ù„Ø¹Ù„Ù…Ø§Ø¡ Ø§Ù„Ø¥Ù†Ø¯ÙˆÙ†ÙŠØ³ÙŠ. 107/Ø¯Ø³Ù†/2016/10/ ØÙˆÙ„ Ù…Ø³ØªØ´ÙÙ‰ Ø§Ù„Ø´Ø±ÙŠØ¹Ø© (Ø¯Ø±Ø§Ø³Ø© ØØ§Ù„ÙŠØ© ÙÙŠ Ø§Ù„Ù…Ø³ØªØ´ÙÙ‰ Ø§Ù„Ø¥Ø³Ù„Ø§Ù… Ø³ÙŠØªÙ‰ Ø¹Ø§Ø¦Ø´Ø© Ù…Ø§Ø¯ÙŠÙˆÙ†). Islamic Business and Management Journal, 1(2), 16–34. https://doi.org/10.21111/ibmj.v1i2.2322