azzarqa, azzarqa and Budiharjo, G.T. 2013. Kebijakan Kharāj Khalifah Umar ibn Khattāb. Az-Zarqa’: Jurnal Hukum Bisnis Islam. 5, 2 (Dec. 2013). DOI:https://doi.org/10.14421/azzarqa.v5i2.1316.