“Risk Management of the Implementation of Baitul Maal Wa Tamwil Based on the Regulation of the Minister of Cooperatives and SMEs No. 12 of 2023: Evidence of the Existence of Islamic Finance”. Al-Mudayanah: Journal of Islamic Economics and Finance 1, no. 1 (June 22, 2025): 61–75. Accessed July 17, 2025. https://athallahpublishing.com/index.php/almudayanah/article/view/5.