Hakim, M., and K. Kartini. “Evaluation Revealing Errors: A Study of Cross-Divisional Cost Recording Systems in Multi-Batch Projects at PT X”. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), Vol. 9, no. 2, May 2026, pp. 11808-21, doi:10.31538/iijse.v9i2.9843.