“Treatment of Zakat Accounting As Part of Elements in Financial Statements: An Introduction to New Accounting in Financial Statements”. Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah 2, no. 1 (January 20, 2018): 31–42. Accessed October 4, 2026. https://ejournal.uniramalang.ac.id/jihbiz/article/view/765.