Fatchurrohman M, Syihabudin A. IMPLEMENTATION OF HIWALAH AGREEMENT AGAINST TAKERS – TRANSFER OF SUBSIDIZED FERTILIZER DEBT AT PUSRI RETAILERS KPL. SURYA USAHA TANI. hukmu [Internet]. 2023 Mar. 28 [cited 2026 Feb. 3];2(1):20-31. Available from: https://jurnal.iimsurakarta.ac.id/index.php/hukmu/article/view/136