simahatie, M., Munawarah, M., Juanda, R. and Bahri, H. 2022. The Relationship of Culture and Islam in Fatwa National Sharia Board of Indonesian Ulama Assembly No: 107/Dsn-Muj/X/2016 Concerning Guidelines for Operating Hospital Based on Sharia Principles. Journal of Accounting Research, Utility Finance and Digital Assets. 1, 1 (Aug. 2022), 19–26. DOI:https://doi.org/10.54443/jaruda.v1i1.3.