Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) CEBONG Journal West Science Social and Humanities Studies Jurnal Ekonomi, Manajemen, Akuntansi
Novan Fithrianto
Universitas Panca Marga
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh religiusitas, citra sekolah, dan program unggulan terhadap keputusan orang tua memilih madrasah ibitdaiyah (mi) untuk anaknya Judi Suharsono; Mutinda Widayanto; Mufid Andrianata; Novan Fithrianto; Nur Ahmad
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Religiusitas, Citra Sekolah, Dan Program Unggulan Tehadap Keputusan Orang Tua Memilih Madrasah Ibtidaiyah (MI) Kahasri Kota Probolinggo Untuk Anaknya baik secara simultan, parsial, dan dominan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan analisis asosiatif kasual, dengan variabel bebas yang digunakan adalah Religiusitas, Citra Sekolah, dan Program unggulan. Sedangkan variabel terikat yang digunakan dalam penelitian ini adalah Keputusan Memilih. Sampel dalam penelitian ini adalah sebanyak 52 wali murid dari jumlah populasi 104 orang tua yang mendaftarkan anaknya di MI Kahasri Kota Probolinggo pada tahun ajaran 2021/2022. Pengambilan sampel dilakukan dengan metode simple random sampling. Teknik analisis yang digunakan dalam penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa religiusitas, citra sekolah, dan program unggulan secara parsial berpengaruh signifikan terhadap keputusan memilih
The Effect of Community Participation, Government Policy, and Sharia Financial Education on Sharia Economic Development in West Java M. Novan Fithrianto; Mufid Andrianata; Judi Suharsono
West Science Social and Humanities Studies Vol. 2 No. 07 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i07.1084

Abstract

This study investigates the effect of community participation, government policy, and Islamic financial education on the development of Sharia economics in West Java. Utilizing a quantitative approach, data were collected from 160 respondents using a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that all three hypotheses are positive and significant. Community participation, government policy, and Islamic financial education each have a substantial impact on fostering the growth of Sharia economics in the region. Specifically, Islamic financial education demonstrated the most substantial effect, followed by government policy and community participation. These results underscore the critical roles of community engagement, supportive governmental frameworks, and educational initiatives in advancing the Islamic economic system in West Java. The study provides valuable insights for policymakers, educators, and community leaders aiming to enhance the development of Sharia economics through targeted strategies and programs.
Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Penentuan Harga Pokok Produksi Pada Violet Bakery Kota Probolinggo Judi Suharsono; Muhammad Iqbal Febrian; Hery Koeshardjono; Mufid Andrianata; M Novan Fithrianto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5222

Abstract

Penelitian ini berdasarkan rumusan dan tujuan penelitian dilakukan di Violet Bakery Probolinggo dengan tujuan untuk menganalisis penentuan biaya produksi dengan metode activity based costing. Jenis penelitian dalam hal ini menggunakan data deskriptif kuantitatif yang bersumber dari data primer dan sekunder. Variabel yang digunakan terdiri dari metode activity based costing dan harga pokok penjualan. Sumber data adalah data primer dan sekunder dari laporan harga pokok produksi tahun 2023 yang berisi data biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik yang menjadi pokok bahasan penelitian. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Berdasarkan teknik analisis data yang digunakan dalam tahap perhitungan biaya produksi dengan metode activity based costing, selanjutnya dilakukan analisis hasil produksi Roti Boy, Bakpia dan Roti Sobek dengan metode activity based costing. Berdasarkan hasil analisis penelitian yang dilakukan maka diperoleh kesimpulan perhitungan biaya produksi dengan menggunakan metode activity based costing pada produksi Roti Boy, Bakpia dan Roti Sobek di Violet Bakery dengan harga pokok produksi Roti Boy sebesar Rp. 2.838, Bakpia sebesar Rp. 8.361 dan Roti Sobek sebesar Rp. 9.085.
APPLICATION OF PSAK NO. 109 (REVISED 2022) ON REPORTING FINANCIAL ACCOUNTING OF ZAKAT AND INFAQ/SEDEKAH AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) PROBOLINGGO CITY Judi Suharsono; Dyah Ayu Perwitasari; Putri Devita Sari; M. Novan Fithrianto; Mufid Andrianata
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3029

Abstract

Introduction: This study aims to analyze the comparison of the application of PSAK No. 109 of 2010 and PSAK No. 109 Revised 2022 and the impact of the application of PSAK No. 109 Revised 2022 on the transparency and accountability of financial statements. Methods:  The research method used is descriptive qualitative with interview and documentation techniques. This research was conducted at the National Amil Zakat Agency (BAZNAS) of Probolinggo City. Results: The results of this study indicate that the National Amil Zakat Agency (BAZNAS) of Probolinggo City has managed zakat, infaq, and sadaqah according to sharia principles and PSAK No. 109, with financial statements that reflect effective and transparent fund management. However, the implementation of PSAK Revision 2022 is not yet fully complete, especially in the disclosure of non-cash assets and related party relationships, which are important to improve transparency. The implementation of this PSAK improves transparency, asset recognition, accountability, and reconciliation of financial statements. The main suggestion is that BAZNAS Probolinggo City immediately fully implements PSAK No. 109 Revision 2022 and conducts staff training so that the management of zakat, infaq and sadaqah funds is more professional and reliable. Keywords: Islamic accounting, PSAK and ZIS
Co-Authors Dyah Ayu Perwitasari Hery Koeshardjono Judi Suharsono Mufid Andrianata Muhammad Iqbal Febrian Mutinda Widayanto Nur Ahmad Putri Devita Sari Suharsono, Judi