Putriku Najla Qatrunnada; Aqila Nurul Aziza; Calista Raihana Chandra; Siti Munawaroh; Aulia Nasha Ammara; ⁠Rhonovan; Alif Syafwan Surya Hamid; Harsono Edwin Puspita. Implementation of PSAK 109 In Zakat Management Organizations In Indonesia: A Critical Review Of Transparency, Accountability, And Implementation Challenges. muhasabatuna 2026, 8, 1-6.