Marsella, M., Nurzaman, M. S., & Anwar, S. (2025). Is Full-Fledged Sharia General Insurance More Efficient Compared to Sharia Business Units (UUS)? An Efficiency Evaluation Study Towards the Mandatory Spin-Off Period in Indonesia. The International Journal of Financial Systems, 3(1), 21–48. https://doi.org/10.61459/ijfs.v3i1.47