Mahmod, Sutina, Norhazlina Ibrahim, and Suhaila Abdul Hamid. “Zakat Disclosure Index by Islamic Banks and Development Financial Institutions in Malaysia”. International Journal of Banking and Finance 19, no. 2 (July 15, 2024): 241–270. Accessed September 24, 2026. https://e-journal.uum.edu.my/index.php/ijbf/article/view/21420.