Umasugi, Nirwan, Syaifuddin Syaifuddin, Rusmiyanti Wontami, Abd Rauf Wajo, and Muhammad Ufuqul Mubin. “Sharia-Oriented Performance of Local Government-Owned Islamic Rural Banks in Indonesia: A Disclosure-Based Descriptive Assessment Using the Islamicity Performance Index”. Business and Applied Management Journal 4, no. 2 (August 22, 2026): 360–376. Accessed October 26, 2026. https://serambi.org/index.php/bamj/article/view/2320.