Hidayat, Ryan, et al. “ANALISIS PENERAPAN SAK 109 PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH MALANG”. Journal of Innovation Research and Knowledge, vol. 3, no. 4, Sept. 2023, pp. 855-64, doi:10.53625/jirk.v3i4.6549.