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Pencatatan dan Persaksian Utang Piutang Dalam Al-Quran (Studi Komparatif Tafsir Al-Jami Li Aḥkam Al-Quran karya Al-Qurṭubi (w. 764 H) dan Tafsir al-Munir karya Wahbah al-Zuḥaili (w. 1436 H))