Ahmad Sagala, Mustofa Kamal, Saparuddin Siregar, and Aqwa Naser 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 5, no. 8 (August 22, 2026): 5220–5235. Accessed August 25, 2026. https://ejournal.45mataram.ac.id/index.php/economina/article/view/3658.