“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” (2024) Proceeding International Conference on Economic and Social Sciences, 2, pp. 342–354. Available at: https://icess.uin-suska.ac.id/index.php/1/article/view/187 (Accessed: 6 December 2025).