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1

Stanford, James. "Charities and the welfare state". Lancet 342, n.º 8885 (diciembre de 1993): 1491. http://dx.doi.org/10.1016/0140-6736(93)92971-u.

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Suter, Keith. "The Industry Commission inquiry into charitable organisations". Australian Health Review 19, n.º 1 (1996): 17. http://dx.doi.org/10.1071/ah960017.

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The Industry Commission has carried out Australia's largest inquiry into charities.It was, from the point of view of charities, an unsatisfactory operation, all the moreso since it was not clear why the task had been given to the commission. This articleexamines the commission?s work in three ways: the overall relationship betweengovernment and charities; the commission?s proposed major reforms; and the minorreforms.
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Kenney, Lewis Hobart. "U. S. S. DOBBIN AND U. S. S. WHITNEY." Journal of the American Society for Naval Engineers 37, n.º 3 (18 de marzo de 2009): 435–531. http://dx.doi.org/10.1111/j.1559-3584.1925.tb05520.x.

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Charlton, A. M. "U. S. S. COLORADO AND U. S. S. WEST VIRGINIA." Journal of the American Society for Naval Engineers 37, n.º 1 (18 de marzo de 2009): 1–36. http://dx.doi.org/10.1111/j.1559-3584.1925.tb00244.x.

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Brement, Marshall. "U. S.-U. S. S. R.: Possibilities in Partnership". Foreign Policy, n.º 84 (1991): 107. http://dx.doi.org/10.2307/1148785.

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Jaenudin, M. y Ali Hamdan. "Penilaian Dampak Zakat, Infak, Sedekah Terhadap Kemiskinan Spiritual Dan Material Penerima Manfaat Laznas LMI: Pendekatan CIBEST". Jurnal Ekonomi Syariah Teori dan Terapan 9, n.º 3 (31 de mayo de 2022): 362–78. http://dx.doi.org/10.20473/vol9iss20223pp362-378.

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ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In International Journal of Zakat, 3(2), 85-97. https://doi.org/10.37706/ijaz.v3i2.80 Beik, I. S., & Arsyianti, L. D. (2015). Construction of CIBEST model as measurement of poverty and welfare indices from Islamic perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/AIQ.V7I1.1361 Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using Cibest model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/JIMF.V1I2.524 Beik, I. S., & Arsyianti, L. D. (2017). Ekonomi pembangunan syariah. Surabaya: Rajagrafindo Persada. BPS. (2022). Persentase penduduk miskin September 2021 turun menjadi 9,71 persen. Retrieved from https://www.bps.go.id/pressrelease/2022/01/17/1929/persentase-penduduk-miskin-september-2021-turun-menjadi-9-71-persen.html Efendi, M. S., & Fathurrohman, M. S. (2021). Dampak zakat terhadap kesejahteraan material dan spiritual mustahik (Studi kasus baznas microfinance desa sawojajar). Jurnal Ekonomi Syariah Teori dan Terapan, 8(6), 686-695. https://doi.org/10.20473/VOL8ISS20216PP686-695 Ghahari, S., Khademolreza, N., Ghasemnezhad, S., Babagholzadeh, H., & Ghayoomi, R. (2018). Comparison of anxiety and depression in victims of spousal abused and non-abused women in primary health care (PHC) in Babol-Iran. UCT Journal of Social Science and Humanities Research, 6(2), 14-18. https://doi.org/10.24200/jsshr.vol6iss02pp14-18 Halimatussakdiyah, & Nurlaily. (2021). Analisis pendayagunaan zakat produktif dalam mengurangi kemiskinan berdasarkan model Cibest (Studi kasus badan amil zakat nasional Prov Sumut). At-Tawassuth: Jurnal Ekonomi Islam, 1(Januari –Juni 2021), 12–25. Handayani, R. (2020). Model Cibest terhadap pengelolaan zakat produktif untuk mengukur kesejahteraan mustahik (Studi kasus Lazisnu Kota Metro). Skripsi tidak dipublikasikan. Lampung: IAIN Metro. Hayakawa, H., & Venieris, Y. P. (2019). Duality in human capital accumulation and inequality in income distribution. Eurasian Economic Review, 9(3), 285–310. https://doi.org/10.1007/S40822-018-0110-8 Indriastuti, H. (2019). Entrepreneurial innovativeness, relational capabilities, and value co-creation to enhance marketing performance. Humanities & Social Sciences Reviews, 7(3), 181–188. https://doi.org/10.18510/hssr.2019.7328 Istikoma. (2017). Asesmen kesejahteraan model Cibest (Centre of Islamic Business and Economic Studies): Studi pada nelayan di Kecamatan Kandanghaur Kabupaten Indramayu. Skripsi tidak dipublikasikan. Bandung: Universitas Pendidikan Indonesia. Kailani, N., & Slama, M. (2019). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939 Kasri, R. A. (2013). Giving behaviors in Indonesia: Motives and marketing implications for Islamic charities. Journal of Islamic Marketing, 4(3), 306–324. https://doi.org/10.1108/JIMA-05-2011-0044 Kasri, R. A., & Ramli, U. H. (2019). Why do Indonesian muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 663–679. https://doi.org/10.1108/IMEFM-11-2018-0399 Kementrian Agama Republik Indonesia. (2019). Al-Quran dan terjemahannya. Jakarta: Kemenag RI. Kurbanov, R. A., Afad Oglu Gurbanov, R., Belyalova, A. M., Maksimova, E. v, Leonteva, I. A., & Sharonov, I. A. (2017). Practical advice for teaching of university students the mechanisms of self-government of safe behavior. Electronic Journal of Mathematics Education, 12(1), 35-42. https://doi.org/10.29333/iejme/596 Mulyani, E. F. (2018). Analisis dampak pendistribusian dana zakat terhadap tingkat kemiskinan mustahik dengan menggunakan model Cibest (Studi kasus: LAZ dompet dhuafa daerah istimewa Yogyakarta). Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga. Nisa, N. I. (2022). Penerapan model CIBEST dalam pengentasan kemiskinan di Indonesia. Retrieved from https://kumparan.com/naylazzatnsa/penerapan-model-cibest-dalam-pengentasan-kemiskinan-di-indonesia-1xkNF2L43tu/full Obaidullah, M. (2008). Introduction to Islamic microfinance. India: IBF Net (P) Limited. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097 Pistrui, D., & Fahed-Sreih, J. (2010). Islam, entrepreneurship and business values in the Middle East. International Journal of Entrepreneurship and Innovation Management, 12(1), 107–118. https://doi.org/10.1504/IJEIM.2010.033170 Puskas BAZNAS. (2016). Kaji dampak penyaluran zakat baznas terhadap kesejahteraan mustahik tahun 2016. Jakarta: Puskas BAZNAS. Putri, O. R. (2020). Hubungan antara spiritualitas dengan kebermaknaan hidup pada remaja di panti asuhan budi mulya sukarame Bandar Lampung. Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan. Rahmat, R. S., & Nurzaman, M. S. (2019). Assesment of zakat distribution: A case study on zakat community development in Bringinsari village, Sukorejo district, Kendal. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412 Reza Dasangga, D. G., & Cahyono, E. F. (2020). Analisis peran zakat terhadap pengentasan kemiskinan dengan model Cibest (Studi kasus rumah gemilang Indonesia kampus Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1060-1073. https://doi.org/10.20473/vol7iss20206pp1060-1073 Rijal, K., Zainuri, A., & Azwari, P. C. (2020). Impact analysis of the zakat, infaq and shadaqah funds distribution to the poverty level of mustahik by using Cibest method Indonesia. Fikri: Jurnal Kajian Agama,Sosial dan Budaya, 5(1), 145-158. https://doi.org/10.25217/jf.v5i1.982 Rozalinda. (2014). Ekonomi Islam: Teori dan aplikasinya pada aktivitas ekonomi. Jakarta: Rajagrafindo. Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036 Saad, R. A. J., & Haniffa, R. (2014). Determinants of (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068 Salam, A., & Nisa, R. (2021). Analisis pengaruh pendistribusian dana zakat terhadap mustahik ditinjau dengan menggunakan metode CIBEST. Jurnal Ekonomi Syariah Indonesia, 9(1), 67–73. https://doi.org/10.21927/jesi.2021.11(1).67-73 Sanrego, & Taufik. (2016). Fiqih tamkin (Fiqih pemberdayaan). Jakarta: QisthiPress. Sudarmanto, E., Revida, E., Zaman, N., Simarmata, M. M. T., Purba, S., Syafrizal, S., Bachtiar, E., Faried, A. I., Nasrullah, N., Marzuki, I., Hastuti, P., Jamaludin, J., Kurniawan, I., Mastutie, F., Susilawaty, A. (2020). Konsep Dasar Pengabdian Kepada Masyarakat: Pembangunan dan Pemberdayaan. Medan: Yayasan Kita Menulis. Sugiyono. (2015). Metode penelitian pendidikan (Pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV. Alfabeta. Suharto, E. (2005). Membangun masyarakat memberdayakan rakyat kajian strategis pembangunan kesejahteraan sosial dan pekerja sosial. Bandung: PT. Revika Aditama. Sumantri, R., Iswati, S., & Mufrodi, A. (2019). The effectiveness of distribution of zakat funds on ZDC South Sumatra. Opción, Año 35(20), 1572–1588. Widyaningsih, N., Hafidhuddin, D., & Beik, I. S. (2016). Studi dampak zakat di Sulawesi Selatan dengan model CIBEST. Jurnal Ekonomi Islam Republika, 28. Retrieved from https://fem.ipb.ac.id/d/iqtishodia/2016/Iqtishodia_20160128.pdf Yacoub, Y. (2012). Pengaruh tingkat pengangguran terhadap tingkat kemiskinan kabupaten/kota di Provinsi Kalimantan Barat. Jurnal Eksos, 8(3), 176-185.
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Jaenudin, M. y Ali Hamdan. "Penilaian Dampak Zakat, Infak, Sedekah Terhadap Kemiskinan Spiritual Dan Material Penerima Manfaat Laznas LMI: Pendekatan CIBEST". Jurnal Ekonomi Syariah Teori dan Terapan 9, n.º 3 (31 de mayo de 2022): 362–78. http://dx.doi.org/10.20473/vol9iss20223pp362-378.

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ABSTRAK Kemisikinan merupakan suatu permasalahan yang harus ditemukan cara mengentaskannya. Islam agama yang sempurna telah memberikan solusi melalui instrument zakat, infak, dan sedekah. Tujuan dari penelitian ini adalah untuk menilai dampak zakat, infak, sedekah di LAZNAS LMI (Lembaga Manajemen Infaq) dengan Pendekatan CIBEST. Metode penelitian yang digunakan adalah kuantitatif dengan uji beda antara kondisi material dan spiritual mustahik sebelum dibantu dengan setelah disalurkan dana ZIS. Hasil analisis dari 355 penerima manfaat menunjukkan bahwa pada kuadran I, penerima manfaat yang dikategorikan sejahtera bertambah 28% sesudah dibantu. Pada kuadran II, penerima manfaat yang dikategorikan miskin secara material menurun sebesar 27,7%. Selain itu pada kuadran IV penerima manfaat yang dikategorikan miskin secara absolut, juga ikut menurun sebesar 0,3%. Hasil Uji Beda juga menunjukan ada perbedaan indeks spiritual maupun indeks material penerima manfaat antar sebelum dan sesudah pemberian dana ZIS dibuktikan dengan Uji Beda Wilcoxon untuk indeks material value, dan Uji T berpasangan untuk indeks spiritual value.. Dengan adanya hasil penilaian kaji dampak ini diharapkan dampak dari bantuan yang diberikan bisa terukur dan juga menjadi bahan evaluasi serta perencanaan untuk program-program yang akan datang. Implikasi temuan penelitian ini dapat memberikan refrensi terkait manfaat zakat, infak, sedekah dalam membantu mengetaskan kemiskinan yang dilakukan oleh lembaga amil zakat nasional. Secara praktik, Lembaga Manajemen Infaq perlu memberikan perhatian khusus kepada mustahik yang berada di kategori miskin absolut, dengan memberikan intervensi ekonomi dan pembinaan secara spiritual. Kata Kunci: Kaji Dampak, ZIS, Kemiskinan, CIBEST, Lemabga Amil Zakat, Lembaga Manajemen Infaq. ABSTRACT Poverty is a problem that must find a way to eradicate. Islam, the perfect religion, has provided a solution through the instruments of zakat, infaq, and shadaqah. The purpose of this study was to assess the impact of Zakat, Sedekah, and Infaq in Lembaga Manajemen Infaq with the CIBEST Approach. The method used is quantitative by distributing questionnaires and testing the difference between the material and spiritual conditions of the mustahik before being assisted with after the ZIS funds are distributed. The results of the analysis of 355 beneficiaries showed that in quadrant I, beneficiaries categorized as prosperous increased by 28% after being assisted. In quadrant II, beneficiaries categorized as materially poor decreased by 27.7%. In addition, in quadrant IV, beneficiaries who are categorized as absolute poor also decreased by 0.3%. The results of the Difference Test also show that there are differences in the spiritual index and material index of beneficiaries between before and after the provision of ZIS funds, as evidenced by the Wilcoxon Difference Test for the material value index, and the paired T-test for the spiritual value index. The assistance provided can be measured and can also be used as material for evaluation and planning for future programs. The implications of the findings of this study can provide a reference regarding the benefits of zakat, shadaqah, and infaq in helping to alleviate poverty carried out by the national amil zakat institution. In practice, Amil Zakat Organization needs to pay special attention to mustahik who are in the absolute poor category, by providing economic intervention and spiritual guidance. Keywords: Assessment of Impact, ZIS, Poverty, CIBEST, Amil Zakat Organization, Lembaga Manajemen Infaq. DAFTAR PUSTAKA Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234 Amalia, & Mahalli, K. (2012). Analisis peran zakat dalam mengurangi kemiskinan: Studi kasus dompet dhuafa republika. Jurnal Ekonomi dan Keuangan. Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097 Ashar, M. A., & Nafik, M. (2019). Implementasi metode CIBEST (Center of Islamic business and economic studies) dalam mengukur peran zakat produktif terhadap pemberdayaan mustahiq di lembaga yayasan dana sosial al-falah (ydsf) Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 6(5). 1057-1071. https://doi.org/10.20473/vol6iss20195pp1057-1071 Asian Development Bank. (2021). Daftar negara dengan penduduk hidup di bawah garis kemiskinan terbanyak di Asia Tenggara. Retrieved from https://databoks.katadata.co.id/datapublish/2021/11/19/daftar-negara-dengan-penduduk-hidup-di-bawah-garis-kemiskinan-terbanyak-di-asia-tenggara Asmalia, S., Kasri, R. A., & Ahsan, A. (2018). Exploring the potential of zakah for supporting realization of sustainable development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4), 51–69. https://doi.org/10.37706/IJAZ.V3I4.106 Ayuniyyah, Q., Pramanik, A. H., Md Saad, N., & Ariffin, M. I. (2022). The impact of zakat in poverty alleviation and income inequality reduction from the perspective of gender in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IMEFM-08-2020-0403 Ayyubi, S. el, & Saputri, H. E. (2018). Analysis of the impact of zakat, infak, and sadaqah distribution on poverty alleviation based on the CIBEST model (Case study: Jogokariyan baitul maal mosque, Yogyakarta). In International Journal of Zakat, 3(2), 85-97. https://doi.org/10.37706/ijaz.v3i2.80 Beik, I. S., & Arsyianti, L. D. (2015). Construction of CIBEST model as measurement of poverty and welfare indices from Islamic perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87–104. https://doi.org/10.15408/AIQ.V7I1.1361 Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using Cibest model. Journal of Islamic Monetary Economics and Finance, 1(2), 141–160. https://doi.org/10.21098/JIMF.V1I2.524 Beik, I. S., & Arsyianti, L. D. (2017). Ekonomi pembangunan syariah. Surabaya: Rajagrafindo Persada. BPS. (2022). Persentase penduduk miskin September 2021 turun menjadi 9,71 persen. Retrieved from https://www.bps.go.id/pressrelease/2022/01/17/1929/persentase-penduduk-miskin-september-2021-turun-menjadi-9-71-persen.html Efendi, M. S., & Fathurrohman, M. S. (2021). Dampak zakat terhadap kesejahteraan material dan spiritual mustahik (Studi kasus baznas microfinance desa sawojajar). Jurnal Ekonomi Syariah Teori dan Terapan, 8(6), 686-695. https://doi.org/10.20473/VOL8ISS20216PP686-695 Ghahari, S., Khademolreza, N., Ghasemnezhad, S., Babagholzadeh, H., & Ghayoomi, R. (2018). Comparison of anxiety and depression in victims of spousal abused and non-abused women in primary health care (PHC) in Babol-Iran. UCT Journal of Social Science and Humanities Research, 6(2), 14-18. https://doi.org/10.24200/jsshr.vol6iss02pp14-18 Halimatussakdiyah, & Nurlaily. (2021). Analisis pendayagunaan zakat produktif dalam mengurangi kemiskinan berdasarkan model Cibest (Studi kasus badan amil zakat nasional Prov Sumut). At-Tawassuth: Jurnal Ekonomi Islam, 1(Januari –Juni 2021), 12–25. Handayani, R. (2020). Model Cibest terhadap pengelolaan zakat produktif untuk mengukur kesejahteraan mustahik (Studi kasus Lazisnu Kota Metro). Skripsi tidak dipublikasikan. Lampung: IAIN Metro. Hayakawa, H., & Venieris, Y. P. (2019). Duality in human capital accumulation and inequality in income distribution. Eurasian Economic Review, 9(3), 285–310. https://doi.org/10.1007/S40822-018-0110-8 Indriastuti, H. (2019). Entrepreneurial innovativeness, relational capabilities, and value co-creation to enhance marketing performance. Humanities & Social Sciences Reviews, 7(3), 181–188. https://doi.org/10.18510/hssr.2019.7328 Istikoma. (2017). Asesmen kesejahteraan model Cibest (Centre of Islamic Business and Economic Studies): Studi pada nelayan di Kecamatan Kandanghaur Kabupaten Indramayu. Skripsi tidak dipublikasikan. Bandung: Universitas Pendidikan Indonesia. Kailani, N., & Slama, M. (2019). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. 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Analisis dampak pendistribusian dana zakat terhadap tingkat kemiskinan mustahik dengan menggunakan model Cibest (Studi kasus: LAZ dompet dhuafa daerah istimewa Yogyakarta). Skripsi tidak dipublikasikan. Yogyakarta: UIN Sunan Kalijaga. Nisa, N. I. (2022). Penerapan model CIBEST dalam pengentasan kemiskinan di Indonesia. Retrieved from https://kumparan.com/naylazzatnsa/penerapan-model-cibest-dalam-pengentasan-kemiskinan-di-indonesia-1xkNF2L43tu/full Obaidullah, M. (2008). Introduction to Islamic microfinance. India: IBF Net (P) Limited. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097 Pistrui, D., & Fahed-Sreih, J. (2010). Islam, entrepreneurship and business values in the Middle East. International Journal of Entrepreneurship and Innovation Management, 12(1), 107–118. https://doi.org/10.1504/IJEIM.2010.033170 Puskas BAZNAS. (2016). Kaji dampak penyaluran zakat baznas terhadap kesejahteraan mustahik tahun 2016. Jakarta: Puskas BAZNAS. Putri, O. R. (2020). Hubungan antara spiritualitas dengan kebermaknaan hidup pada remaja di panti asuhan budi mulya sukarame Bandar Lampung. Skripsi tidak dipublikasikan. Lampung: UIN Raden Intan. Rahmat, R. S., & Nurzaman, M. S. (2019). Assesment of zakat distribution: A case study on zakat community development in Bringinsari village, Sukorejo district, Kendal. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 743–766. https://doi.org/10.1108/IMEFM-12-2018-0412 Reza Dasangga, D. G., & Cahyono, E. F. (2020). Analisis peran zakat terhadap pengentasan kemiskinan dengan model Cibest (Studi kasus rumah gemilang Indonesia kampus Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 7(6), 1060-1073. https://doi.org/10.20473/vol7iss20206pp1060-1073 Rijal, K., Zainuri, A., & Azwari, P. C. (2020). Impact analysis of the zakat, infaq and shadaqah funds distribution to the poverty level of mustahik by using Cibest method Indonesia. Fikri: Jurnal Kajian Agama,Sosial dan Budaya, 5(1), 145-158. https://doi.org/10.25217/jf.v5i1.982 Rozalinda. (2014). Ekonomi Islam: Teori dan aplikasinya pada aktivitas ekonomi. Jakarta: Rajagrafindo. Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036 Saad, R. A. J., & Haniffa, R. (2014). Determinants of (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068 Salam, A., & Nisa, R. (2021). Analisis pengaruh pendistribusian dana zakat terhadap mustahik ditinjau dengan menggunakan metode CIBEST. Jurnal Ekonomi Syariah Indonesia, 9(1), 67–73. https://doi.org/10.21927/jesi.2021.11(1).67-73 Sanrego, & Taufik. (2016). Fiqih tamkin (Fiqih pemberdayaan). Jakarta: QisthiPress. Sudarmanto, E., Revida, E., Zaman, N., Simarmata, M. M. T., Purba, S., Syafrizal, S., Bachtiar, E., Faried, A. I., Nasrullah, N., Marzuki, I., Hastuti, P., Jamaludin, J., Kurniawan, I., Mastutie, F., Susilawaty, A. (2020). Konsep Dasar Pengabdian Kepada Masyarakat: Pembangunan dan Pemberdayaan. Medan: Yayasan Kita Menulis. Sugiyono. (2015). Metode penelitian pendidikan (Pendekatan kuantitatif, kualitatif, dan R&D). Bandung: CV. Alfabeta. Suharto, E. (2005). Membangun masyarakat memberdayakan rakyat kajian strategis pembangunan kesejahteraan sosial dan pekerja sosial. Bandung: PT. Revika Aditama. Sumantri, R., Iswati, S., & Mufrodi, A. (2019). The effectiveness of distribution of zakat funds on ZDC South Sumatra. Opción, Año 35(20), 1572–1588. Widyaningsih, N., Hafidhuddin, D., & Beik, I. S. (2016). Studi dampak zakat di Sulawesi Selatan dengan model CIBEST. Jurnal Ekonomi Islam Republika, 28. Retrieved from https://fem.ipb.ac.id/d/iqtishodia/2016/Iqtishodia_20160128.pdf Yacoub, Y. (2012). Pengaruh tingkat pengangguran terhadap tingkat kemiskinan kabupaten/kota di Provinsi Kalimantan Barat. Jurnal Eksos, 8(3), 176-185.
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Jessop, E. P. "U. S. S. MILWAUKEE". Journal of the American Society for Naval Engineers 18, n.º 4 (18 de marzo de 2009): 1063–77. http://dx.doi.org/10.1111/j.1559-3584.1906.tb00003.x.

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Hall, R. T. "U. S. S. MINNESOTA". Journal of the American Society for Naval Engineers 18, n.º 4 (18 de marzo de 2009): 1143–81. http://dx.doi.org/10.1111/j.1559-3584.1906.tb00005.x.

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Danforth, G. W. "U. S. S. CALIFORNIA". Journal of the American Society for Naval Engineers 19, n.º 1 (18 de marzo de 2009): 1–20. http://dx.doi.org/10.1111/j.1559-3584.1907.tb00479.x.

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Leavitt, William Ashley. "U. S. S. KANSAS". Journal of the American Society for Naval Engineers 19, n.º 2 (18 de marzo de 2009): 430–79. http://dx.doi.org/10.1111/j.1559-3584.1907.tb02470.x.

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Leavitt, William Ashby. "U. S. S. PRESTON". Journal of the American Society for Naval Engineers 22, n.º 3 (18 de marzo de 2009): 925–53. http://dx.doi.org/10.1111/j.1559-3584.1910.tb04575.x.

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Gregory, Henderson B. "U. S. S. FLORIDA". Journal of the American Society for Naval Engineers 24, n.º 2 (18 de marzo de 2009): 519–66. http://dx.doi.org/10.1111/j.1559-3584.1912.tb03557.x.

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Gregory, Henderson B. "U. S. S. FLORIDA." Journal of the American Society for Naval Engineers 24, n.º 1 (18 de marzo de 2009): 519–66. http://dx.doi.org/10.1111/j.1559-3584.1912.tb04619.x.

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Gregory, Henderson B. "U. S. S. BEALE." Journal of the American Society for Naval Engineers 24, n.º 3 (18 de marzo de 2009): 899–924. http://dx.doi.org/10.1111/j.1559-3584.1912.tb04639.x.

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Gregory, Henderson B. "U. S. S. FANNING." Journal of the American Society for Naval Engineers 24, n.º 4 (18 de marzo de 2009): 1177–80. http://dx.doi.org/10.1111/j.1559-3584.1912.tb04666.x.

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Gregory, Henderson B. "U. S. S. JARVIS." Journal of the American Society for Naval Engineers 24, n.º 4 (18 de marzo de 2009): 1181–84. http://dx.doi.org/10.1111/j.1559-3584.1912.tb04667.x.

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Gregory, Henderson B. "U. S. S. TEXAS." Journal of the American Society for Naval Engineers 26, n.º 1 (18 de marzo de 2009): 1–53. http://dx.doi.org/10.1111/j.1559-3584.1914.tb04731.x.

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Gregory, Henderson B. "U. S. S. WADSWORTH". Journal of the American Society for Naval Engineers 27, n.º 3 (18 de marzo de 2009): 640–62. http://dx.doi.org/10.1111/j.1559-3584.1915.tb00547.x.

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Cox, Ormond L. "U. S. S. CUSHING". Journal of the American Society for Naval Engineers 27, n.º 4 (18 de marzo de 2009): 836–52. http://dx.doi.org/10.1111/j.1559-3584.1915.tb00573.x.

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Gregory, Henderson B. "U. S. S. OKLAHOMA." Journal of the American Society for Naval Engineers 28, n.º 2 (18 de marzo de 2009): 327–60. http://dx.doi.org/10.1111/j.1559-3584.1916.tb00042.x.

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Norton, H. H. "U. S. S. CONYNGHAM." Journal of the American Society for Naval Engineers 28, n.º 2 (18 de marzo de 2009): 369–82. http://dx.doi.org/10.1111/j.1559-3584.1916.tb00044.x.

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Cox, L. "U. S. S. TUCKER." Journal of the American Society for Naval Engineers 28, n.º 3 (18 de marzo de 2009): 654–68. http://dx.doi.org/10.1111/j.1559-3584.1916.tb00071.x.

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Cox, Ormond L. "U. S. S. NEVADA." Journal of the American Society for Naval Engineers 28, n.º 1 (18 de marzo de 2009): 20–54. http://dx.doi.org/10.1111/j.1559-3584.1916.tb00598.x.

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GREGORY, HENDERSON B. "U. S. S. IDAHO". Journal of the American Society for Naval Engineers 32, n.º 1 (18 de marzo de 2009): 99–133. http://dx.doi.org/10.1111/j.1559-3584.1920.tb00863.x.

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Gregory, Henderson B. "U. S. S. TRINITY." Journal of the American Society for Naval Engineers 32, n.º 4 (18 de marzo de 2009): 719–43. http://dx.doi.org/10.1111/j.1559-3584.1920.tb03603.x.

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Wetherbee, Charles P. "U. S. S. PRUITT." Journal of the American Society for Naval Engineers 33, n.º 1 (18 de marzo de 2009): 1–13. http://dx.doi.org/10.1111/j.1559-3584.1921.tb03626.x.

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Donald, H. G. "U. S. S. ASHBVILLB." Journal of the American Society for Naval Engineers 35, n.º 2 (18 de marzo de 2009): 219–52. http://dx.doi.org/10.1111/j.1559-3584.1923.tb00180.x.

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Densmore, C. W. "U. S. S. RICHMOND". Journal of the American Society for Naval Engineers 35, n.º 3 (18 de marzo de 2009): 451–99. http://dx.doi.org/10.1111/j.1559-3584.1923.tb00200.x.

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Auken, F. T. Van. "U. S. S. MARYLAND". Journal of the American Society for Naval Engineers 35, n.º 1 (18 de marzo de 2009): 1–113. http://dx.doi.org/10.1111/j.1559-3584.1923.tb00645.x.

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GROMER, J. G. B. "U. S. S. OMAHA". Journal of the American Society for Naval Engineers 36, n.º 2 (18 de marzo de 2009): 143–80. http://dx.doi.org/10.1111/j.1559-3584.1924.tb05443.x.

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DUCEY, D. F. "U. S. S. MEDUSA." Journal of the American Society for Naval Engineers 36, n.º 3 (18 de marzo de 2009): 377–433. http://dx.doi.org/10.1111/j.1559-3584.1924.tb05475.x.

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Keller, H. R. "U. S. S. RALEIGH". Journal of the American Society for Naval Engineers 36, n.º 3 (18 de marzo de 2009): 466–93. http://dx.doi.org/10.1111/j.1559-3584.1924.tb05477.x.

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Charlton, A. M. "U. S. S. HOLLAND". Journal of the American Society for Naval Engineers 38, n.º 4 (18 de marzo de 2009): 777–88. http://dx.doi.org/10.1111/j.1559-3584.1926.tb01985.x.

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Cooke, J. F. "THE U. S. S. LOUISVILLE AND U. S. S. CHICAGO STEERING GEARS". Journal of the American Society for Naval Engineers 42, n.º 3 (18 de marzo de 2009): 399–405. http://dx.doi.org/10.1111/j.1559-3584.1930.tb05732.x.

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Peyrard, Thierry, Yin Lam, Carole Saison, Lionel Arnaud, Jérôme Babinet, Philippe Rouger, Philippe Bierling y Daniel Janvier. "Anti-U-like as an alloantibody in S−s−U− and S−s−U+var black people". Transfusion 52, n.º 3 (31 de agosto de 2011): 622–28. http://dx.doi.org/10.1111/j.1537-2995.2011.03318.x.

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Raby, J. J. "U. S. S. SOUTH DAKOTA". Journal of the American Society for Naval Engineers 19, n.º 1 (18 de marzo de 2009): 21–36. http://dx.doi.org/10.1111/j.1559-3584.1907.tb00480.x.

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Leavitt, William Ashley. "U. S. S. NEW HAMPSHIRE". Journal of the American Society for Naval Engineers 20, n.º 2 (18 de marzo de 2009): 273–339. http://dx.doi.org/10.1111/j.1559-3584.1908.tb04442.x.

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Dinger, H. C. "U. S. S. SOUTH CAROLINA". Journal of the American Society for Naval Engineers 22, n.º 1 (18 de marzo de 2009): 200–238. http://dx.doi.org/10.1111/j.1559-3584.1910.tb04549.x.

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Popowicz, Ziemowit. "S U S Y 2". Computer Physics Communications 100, n.º 3 (marzo de 1997): 277–96. http://dx.doi.org/10.1016/s0010-4655(96)00151-8.

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Sicard, W. F. "U. S. S. JACOB JONES". Journal of the American Society for Naval Engineers 28, n.º 2 (18 de marzo de 2009): 498–515. http://dx.doi.org/10.1111/j.1559-3584.1916.tb00050.x.

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Bruce, Bryson. "RIVER GUNBOATS FOR YANGTZE SERVICE U. S. S. GUAM AND U. S. S. TUTUILA". Journal of the American Society for Naval Engineers 40, n.º 3 (18 de marzo de 2009): 351–82. http://dx.doi.org/10.1111/j.1559-3584.1928.tb03667.x.

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Burgess, C. P. "PROGRESS IN AIRSHIP DESIGN FROM U. S. S. SHENANDOAH TO U. S. S. AKRON". Journal of the American Society for Naval Engineers 43, n.º 3 (18 de marzo de 2009): 419–25. http://dx.doi.org/10.1111/j.1559-3584.1931.tb03768.x.

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Lacey, Bill. "U. S. History:". History Teacher 26, n.º 2 (febrero de 1993): 261. http://dx.doi.org/10.2307/494822.

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Baškienė, A. L. "Generalized (f, U s ,u t , λ s t )-structures". Lithuanian Mathematical Journal 33, n.º 2 (abril de 1993): 103–7. http://dx.doi.org/10.1007/bf00975112.

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Nurrizka Puji Lestari y Ilmiawan Auwalin. "Zakat and Income Inequality in Indonesia: Panel Data Analysis in 34 Provinces". Jurnal Ekonomi Syariah Teori dan Terapan 9, n.º 6 (8 de diciembre de 2022): 898–912. http://dx.doi.org/10.20473/vol9iss20226pp898-912.

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Resumen
ABSTRAK Tujuan utama dari makalah ini untuk menguji secara empiris pengaruh zakat, Produk Domestik Regional Bruto (PDRB) perkapita, Upah Minimum Regional/Provinsi (UMP), dan inflasi terhadap tingkat gini rasio di 34 provinsi di Indonesia selama tahun 2018-2020. Temuan penelitian ini menunjukkan bahwa distribusi zakat yang diproksikan dengan Indeks Kesejahteraan BAZNAS serta tingkat inflasi secara statistik tidak berpengaruh signifikan terhadap tingkat ketimpangan pendapatan di Indonesia. Sementara itu, tingkat PDRB perkapita dan UMP memiliki arah hubungan negatif dan berpengaruh signifikan secara statistik terhadap tingkat ketimpangan pendapatan di Indonesia. Penelitian ini memberikan rekomendasi kepada pengelola zakat untuk menciptakan dan mengembangkan program zakat yang mampu memberdayakan perekonomian mustahik sehingga mampu mengurangi tingkat kesenjangan pendapatan dalam masyarakat. Selain itu, seluruh pemangku kepentingan (stakeholders) harus bersinergi dalam upaya meningkatkan realisasi pengumpulan dana zakat di lembaga dengan melalui peningkatan literasi dan kesadaran masyarakat guna mengoptimalisasikan peran zakat dalam peningkatan kesejahteraan masyarakat. Kata kunci: Indeks Kesejahteraan BAZNAS, Ketimpangan Pendapatan, Makroekonomi, Zakat. ABSTRACT The main objective of this paper was to empirically examine the effect of zakat, Gross Regional Domestic Product (GRDP) percapita, Regional/Provincial Minimum Wage, and inflation on the gini ratio in 34 provinces in Indonesia during 2018-2020. The findings of this study indicate that the distribution of zakat, which is proxied by the BAZNAS Welfare Index, and the inflation rate has no statistically significant effect on the level of income inequality in Indonesia. Meanwhile, GRDP per capita and Regional/Provincial Minimum Wage levels have a negative and statistically significant relationship to the level of income inequality in Indonesia. In order to lessen the degree of income inequality in society, this study offers recommendations to zakat managers on how to design and develop zakat programs that can strengthen the mustahik's economy. In addition, all stakeholders must work together in an effort to increase the realization of zakat fund collection in institutions by increasing literacy and public awareness in order to maximize the contribution of zakat to raising the welfare of mankind. Keywords: Baznas Welfare Index, Income Inequality, Macroeconomics, Zakat. REFERENCES Abdelbaki, D. H. H. (2013). The impact of zakat on poverty and income inequality in Bahrain. Review of Integrative Business & Economics Reseacrh, 2(1), 133–154. Afandi, A., Rantung, V. P., & Marashdeh, H. (2017). Determinants of income inequality. 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Song, Shuang, Xu Liu, Qinzhe Wu, Andreas Gerstlauer, Tao Li y Lizy K. John. "Start late or finish early". Proceedings of the VLDB Endowment 12, n.º 2 (octubre de 2018): 154–68. http://dx.doi.org/10.14778/3282495.3282501.

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Gregory, Henderson B. "U. S. S. JOUETT AND JENKINS." Journal of the American Society for Naval Engineers 24, n.º 3 (18 de marzo de 2009): 925–30. http://dx.doi.org/10.1111/j.1559-3584.1912.tb04640.x.

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Conti, A. "TRIALS OF U. S. S. HENLEY". Journal of the American Society for Naval Engineers 25, n.º 1 (18 de marzo de 2009): 108–12. http://dx.doi.org/10.1111/j.1559-3584.1913.tb01949.x.

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Gregory, Henderson B. "U. S. S. CUMMINGS. TRIAL PERFORMANCE". Journal of the American Society for Naval Engineers 25, n.º 4 (18 de marzo de 2009): 593–96. http://dx.doi.org/10.1111/j.1559-3584.1913.tb04715.x.

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