“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”, ICESS, vol. 2, pp. 342–354, Dec. 2024, Accessed: Dec. 06, 2025. [Online]. Available: https://icess.uin-suska.ac.id/index.php/1/article/view/187