Ahmad Sagala, M. K., S. Siregar, and A. N. Daulay. “Analysis of Factors Influencing the Accountability of Zakat Institutions With Internal Control As a Moderating Variable : An Empirical Study of UPZ Mosques in Medan City”. JURNAL ECONOMINA, vol. 5, no. 8, Aug. 2026, pp. 5220-35, doi:10.55681/economina.v5i8.3658.