E. N. Rismawati, I. Isman, and M. Budiman, “ANALYSIS OF HARMONIZATION OF SHARIA FINANCING TAX REGULATIONS BETWEEN DSN-MUI FATWA NO. 123/DSN-MUI/XI/2018 AND PP NO. 25 OF 2009”, ijhi, vol. 24, no. 2, pp. 250–263, Nov. 2025.