Riyanto, Dwi, and Mukhaer Fakkanna. “Enhancing Zakat Governance: Implementation of the SIMBA System Across BAZNAS Levels”. International Journal of Zakat 9, no. 2 (December 26, 2024): 92–99. Accessed May 2, 2026. https://www.ijazbaznas.com/index.php/journal/article/view/506.