Saputra, Wali. “Development of Islamic Accounting Theory: Integrating Tawhid, Maqashid Al-Shariah, and Islamic Ethics into the Accounting System”. Indonesia Economic Journal 1, no. 2 (December 30, 2025): 3386–3397. Accessed February 14, 2026. https://ojs.indopublishing.or.id/index.php/iej/article/view/712.