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All Journal SENTRALISASI Jurnal Ar-Ribh
Sapian, Safeza Mohd
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Economics, Econometrics & Finance

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Directors' Cost Allocation in Construction Firm Common Method and AI Method A Case Study of PT WZK Buana, Mohamad Torik Langlang; Sriyanto, Agus; Sinambela, Tongam; Tarmidi , Deden; Sapian, Safeza Mohd
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3826

Abstract

This study aims to analyze how directors' costs are allocated in a construction services firms. The number of contractors in the country has boasted over 200,000 entities in the last three years, to support the Indonesian government's current focus on infrastructure development. In turn, these companies’ success is strongly led by their board of directors. The board of directors’ costs in a construction services company are charged to each project using systematic methods to ensure fair allocation. The study employed qualitative methods using a case study of a road construction firm that handles several projects every year. The result of the study found that the firm had a good understanding of management accounting methods and an effective computer accounting system, enabling fair directors’ cost allocation. The findings are significant to be used for reference to management accountants in construction services companies.
Halal Certification Priorities for Indonesian MSEs: A Comparison Between Stakeholder Perspectives and AI-Based Insights Priantina, Anita; Sapian, Safeza Mohd; Shafii, Zurina; Ibrahim, Norhazlina
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.17076

Abstract

The implementation of mandatory halal certification in Indonesia poses significant challenges for Micro and Small Enterprises (MSEs), primarily due to constrained financial, technical, and human resources, as well as complex regulatory frameworks. This study investigates strategic priorities to support MSEs in navigating the halal certification process by juxtaposing qualitative perspectives from key halal ecosystem stakeholders government officials, certification bodies, MSE practitioners, and halal influencers with insights generated through artificial intelligence (AI). Employing content and thematic analysis, the study addresses the core research question: “What should be prioritized to facilitate halal certification for Indonesian MSEs?” The findings highlight both areas of convergence and divergence between human and AI-generated perspectives, particularly concerning the practicality, scalability, and sustainability of proposed interventions. While stakeholders emphasize the need for institutional support, simplified procedures, and capacity building, AI contributes innovative, data-driven strategies such as automated compliance tools and targeted digital outreach. This integrative analysis offers a novel contribution by bridging human-centric knowledge with AI-enabled foresight, thereby informing evidence-based policymaking and operational strategies. Ultimately, the study provides a multidimensional roadmap for enhancing the accessibility, efficiency, and inclusivity of halal certification in Indonesia, particularly for MSEs that constitute a vital segment of the national economy and halal value chain.
Halal Certification Priorities for Indonesian MSEs: A Comparison Between Stakeholder Perspectives and AI-Based Insights Priantina, Anita; Sapian, Safeza Mohd; Shafii, Zurina; Ibrahim, Norhazlina
Jurnal Ar-Ribh Vol. 8 No. 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.17076

Abstract

The implementation of mandatory halal certification in Indonesia poses significant challenges for Micro and Small Enterprises (MSEs), primarily due to constrained financial, technical, and human resources, as well as complex regulatory frameworks. This study investigates strategic priorities to support MSEs in navigating the halal certification process by juxtaposing qualitative perspectives from key halal ecosystem stakeholders government officials, certification bodies, MSE practitioners, and halal influencers with insights generated through artificial intelligence (AI). Employing content and thematic analysis, the study addresses the core research question: “What should be prioritized to facilitate halal certification for Indonesian MSEs?” The findings highlight both areas of convergence and divergence between human and AI-generated perspectives, particularly concerning the practicality, scalability, and sustainability of proposed interventions. While stakeholders emphasize the need for institutional support, simplified procedures, and capacity building, AI contributes innovative, data-driven strategies such as automated compliance tools and targeted digital outreach. This integrative analysis offers a novel contribution by bridging human-centric knowledge with AI-enabled foresight, thereby informing evidence-based policymaking and operational strategies. Ultimately, the study provides a multidimensional roadmap for enhancing the accessibility, efficiency, and inclusivity of halal certification in Indonesia, particularly for MSEs that constitute a vital segment of the national economy and halal value chain.
Co-Authors Agus Sriyanto Anita Priantina Buana, Mohamad Torik Langlang Ibrahim, Norhazlina Sinambela, Tongam Tarmidi , Deden Zurina Shafii