Hakim, Muhammad, and Kartini 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) 9, no. 2 (May 16, 2026): 11808-11821. Accessed May 16, 2026. https://e-journal.uac.ac.id/index.php/iijse/article/view/9843.