ANDI SHAKILA; AMIR , M. F.; IDAYANTI, R. Analysis of Financial Statement Preparation Based on Psak 101 in Increasing Operational Efficiency and Effectiveness at BMT Nahdliyin Gunung Lerang. Islamic Business and Management Journal, [S. l.], v. 8, n. 2, p. 240–242, 2025. DOI: 10.21111/ibmj.v8i2.15301. Disponível em: https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15301. Acesso em: 18 feb. 2026.