Rahim, Syamsuri, and Yuni Maimuna. “Asset Valuation to Determine the Company Zakat Amount With Historical Cost and Current Value”. Bongaya Journal of Research in Accounting (BJRA) 4, no. 1 (December 15, 2022): 58–68. Accessed May 6, 2024. https://ojs.stiem-bongaya.ac.id/BJRA/article/view/249.