Subardi, H.M.P. and Sumiati 2024. PSAK 109 Compliance in West Kalimantan’s Zakat Institutions: A Comparative Analysis of Dompet Ummat and Lazismu: PSAK 109 Compliance in West Kalimantan’s Zakat Institutions: A Comparative Analysis of Dompet Ummat and Lazismu. Proceeding International Conference on Economic and Social Sciences. 2, (Dec. 2024), 342–354.