Saputra W. Development of Islamic Accounting Theory: Integrating Tawhid, Maqashid al-Shariah, and Islamic Ethics into the Accounting System. IEJ [Internet]. 2025 Dec. 30 [cited 2026 Feb. 14];1(2):3386-97. Available from: https://ojs.indopublishing.or.id/index.php/iej/article/view/712