RAMADHAN, A.; YUSOFF, M. N. H.; ABDULLAH, T. SYSTEMATIC LITERATURE REVIEW ON SHARIA FINANCIAL REPORTING STUDIES: SYSTEM USER COMPETENCE, INTERNAL CONTROL SYSTEM, AND ZAKAT CORE PRINCIPLES. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), [S. l.], v. 8, n. 29, p. 812–839, 2026. DOI: 10.35631/AIJBES.829046. Disponível em: https://gaexcellence.com/aijbes/article/view/8323. Acesso em: 9 oct. 2026.