MARDIATON; AYU SRI NINGSIH; NUR AFNI YUNITA; IRNE ARYANIE; CUT SRI FIRMAN HASTUTI. EVALUATING THE IMPLEMENTATION OF PSAK 109 IN ZAKAT, INFAQ, AND SADAQAH ACCOUNTING: EVIDENCE FROM LAZISMU LHOKSEUMAWE. Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah, [S. l.], v. 7, n. 2, p. 381–405, 2026. DOI: 10.22373/al-mudharabah.v7i2.9951. Disponível em: https://journal.ar-raniry.ac.id/index.php/mudharabah/article/view/9951. Acesso em: 13 aug. 2026.