Basriyani, Anna, Nova Zulfani Panggabean, and Alfansuri Tanjung. “Akuntansi Syariah: Konsep, Historis Dan Implementasi”. Kapital Deli Sumatera 2, no. 1 (July 31, 2023). Accessed November 2, 2026. https://www.journal.unds.ac.id/index.php/kds/article/view/265.