DELI, L.; IRFAN, I. Konsep Akuntansi Zakat Berbasis PSAK No.109 . Bursa : Jurnal Ekonomi dan Bisnis, [S. l.], v. 2, n. 3, p. 289–295, 2023. DOI: 10.59086/jeb.v2i3.846. Disponível em: https://jurnal.risetilmiah.ac.id/index.php/jeb/article/view/846. Acesso em: 28 sep. 2025.