Anwar, Robi, and Sherin Meliana. “Sharia Banking Accounting: A Study of Posting Theory on the Sharia Banking Balance Sheet”. Sharia Economic and Management Business Journal (SEMBJ) 4, no. 1 (January 23, 2024): 12-18. Accessed July 9, 2025. https://www.siducat.org/index.php/sembj/article/view/1184.