Widy Hastuty HS. 2026. “Challenges of Islamic Financial Accounting in the Spin-Off Process of Islamic Business Units Within Islamic Financial Institutions”. Jurnal Ekonomi, Akuntasi Dan Manajemen Indonesia (JEAMI) 4 (03):354-68. https://jurnal.seaninstitute.or.id/index.php/Juemi/article/view/1044.