Ibrahim , Norhazlina, and Sutina Mahmod. “The Disclosure of Zakat by Islamic Banks (IBs) and Development Financial Institutions (DFIs) in Malaysia”. The Journal of Muamalat and Islamic Finance Research 20, no. 1 (July 15, 2023): 96–124. Accessed April 2, 2025. https://jmifr.usim.edu.my/index.php/jmifr/article/view/505.