Yusuf, Mahmud, Muhamad Rahmani Abduh, and Hafiez Sofyani. “Islamic Bank Spin-Off: A Systematic Literature Review”. Journal of Accounting and Investment 24, no. 2 (February 13, 2023): 355–384. Accessed May 19, 2025. https://journal.umy.ac.id/index.php/ai/article/view/17736.