Bulutoding, Lince, Azizah binti Saban, Supriadi, Namla Elfa Syariati, Wilhalminus Sombolayuk, Mustakim Muchlish, and Nur Rahma Sari. “The Meaning of Time-Driven Activity-Based Costing in Islamic Banking Products: A Phenomenological Study of Tawhid”. IQTISHODUNA: Jurnal Ekonomi Islam 14, no. 1 (April 11, 2025): 167–182. Accessed January 10, 2026. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/3457.