فهرس المقالات time-driven activity-based costing حرية الوصول المقاله صفحة الملخص نص كامل 1 - Frameworks for System Integration by Considering Quality and Cost in Academic Performance Mohd Yazid Abu Sri Nur Areena Mohd Zaini Nurul Haziyani Aris Emelia Sari 10.71720/joie.2025.1197983