Sutra maulana, Radja alvarezi, Maysarah, Cut Zahrani and M.Subhan 2022. CAPITAL ANALYSIS ON SHARIA EMPLOYEE COOPERATIVES PT. PUPUK ISKANDAR MUDA (PIM). Journal of Accounting Research, Utility Finance and Digital Assets. 1, 2 (Oct. 2022), 161–169. DOI:https://doi.org/10.54443/jaruda.v1i2.29.