Marsella, M., M. S. Nurzaman, and S. Anwar. “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, vol. 3, no. 1, June 2025, pp. 21-48, doi:10.61459/ijfs.v3i1.47.