Fadhil, F., Oyo Sunaryo Mukhlas, & • Burhanuddin. (2025). Analisis Akad Hibah Terhadap Surplus Underwriting Dana Tabaru Pada Asuransi Syariah. Journal of Islamic Business Management Studies (JIBMS), 6(2), 99–110. https://doi.org/10.51875/jibms.v6i2.800