HARAHAP, C. T. A. The Analysis of the Implementation of the Statement of Financial Accounting Standards 109 concerning Accounting for Zakat and Infaq / Donations at the National Amil Zakat Agency of South Tapanuli. Journal of Islamic Economic and Business Studies, [S. l.], v. 1, n. 2, p. 87–94, 2023. Disponível em: https://businessandfinanceanalyst.com/index.php/JIEBS/article/view/65. Acesso em: 5 nov. 2025.