Marsella, Marsella, Mohamad Soleh Nurzaman, and Saiful 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 3, no. 1 (June 30, 2025): 21–48. Accessed October 31, 2025. https://ojkinstitute.id/index.php/ijfs/article/view/47.