Hasibuan, S. A. “The Role of the ‘Budi Luhur’ Sharia Civil Servant Producer Cooperative (KPS-PN) of the Ministry of Religious Affairs Office of South Tapanuli Regency in Economic Development”. JURNAL ILMIAH GEMA PERENCANA, vol. 4, no. 1, July 2025, pp. 541-70, doi:10.61860/jigp.v4i1.215.