Putriku Najla Qatrunnada, et al. “Implementation of PSAK 109 In Zakat Management Organizations In Indonesia: A Critical Review Of Transparency, Accountability, And Implementation Challenges”. Muhasabatuna : Jurnal Akuntansi Syariah, vol. 8, no. 1, June 2026, pp. 1-6, doi:10.54471/muhasabatuna.v8i1.3981.