D. Yusdian, al ikhlas, A. Salman Farid, and F. Fathurrahmi, “The Standardization Of Income Zakat Nisab In Baznas Decree No. 15 Of 2026: An Analysis Of Ulama’s Ijtihad Fragmentation And MaqāṢid Al-Syarī‘Ah Tensions”, jhlg, vol. 7, no. 2, Jun. 2026.