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INDONESIA
EKSPANSI
Published by Politeknik Negeri Bandung
ISSN : 20855230     EISSN : 25807668     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Ekspansi journal (Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi), with registered number ISSN 2085-5230(print) and ISSN 2580-7668 (Online) is a scientific multidisciplinary journal published by Accounting depatment, Politeknik Negeri Bandung. The Ekspansi Journal provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following major areas: Finance, Banking and Accounting. This journal published in Mei and November every year.
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Articles 10 Documents
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Search results for , issue " Vol 8, No 2 (2016)" : 10 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MENEMPUH PENDIDIKAN PADA PROGRAM STUDI AKUNTANSI POLITEKNIK CALTEX RIAU Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research to analyze the factors that influence the decision of the student to study at accounting major in Polytechnic of Caltex Riau. The sample of this reserach are 75 respondents that consist from 60 accounting student 2014 Generation and 15 accounting student 2013 Generation. The data were collected by using questionnaires. The validity of data was tested by implementing construct validity. From the computation result, items from process, cost, social economic background, motivation, facility, reference, location, promotion, reputation, alumnus, product, and character of Polytechnic study was valid. The reability of data was tested by implementing the Cronbach Alpha. The test of hypothesis will used multiple linier regression. The result of the research show that motivation student is the most significant factor influence the decision of student to study at accounting major in Polytechnic of Caltex Riau. This indication that subject of motivation necessary to make decision to study in Polytechnic of Caltex Riau. Keywords: Student Decision, Education, Process, Cost, Social Economic Background, Motivation, Facility, Reference, Location, Promotion, Reputation, Alumnus, Product, and Character Polytechnic.
MENYONTEK (CHEATING) – KECURANGAN AKADEMIK Dirdjosumarto, Yulianto
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Academic dishonesty can be considered as epidemic in all level of education in the world, viruses that spread and attack the academic quality. One of the kinds of academic dishonesty is cheating. The students who become victims of cheating aren’t conscious the influences or impacts of it. War againts cheating should be the first prioriy. Students are potential leader and also worker or employee in the future. Students must be armed with values and ethics or codes of honor or rules of conduct in which unethical behaviors are eliminated. Students should be directed to involve in all process of learning on the basis of integrity. Lecturers, management (institution) and students are expected to take apart in promotion and socialization the importance of integrity in the process of learning and to maintain the quality of academic. Keywords: Academic Dishonesty, Cheating, Ethic, Integrity, Students, Lecturers, Managements, Institutions MENYONTEK (CHEATING) – KECURANGAN AKADEMIK
ANALISIS PERUBAHAN SRUKTUR EKONOMI KOTA BANDUNG MELALUI MODEL INPUT OUTPUT Yanti, Teti Sofia; Sunendiari, Siti
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Implementation of the development done in a particular region is basically a series of implementation process of development planning. Development of Bandung as an integral part of regional and national development is basically an integrative process both at the level of planning, implementation and control on an ongoing basis in order to realize the welfare of society. For the purposes of planning and evaluation of the outcomes of development that is comprehensive both national and regional scale, a model for regional development planning approach can implement the model input output analysis. The use of Multiplier Product Matrix (MPM) to the Table Input Output in 2003 and 2008 illustrate economic structure of the city of Bandung has experienced a change. In 2008, the trade sector has grown very conspicuous compared with other sectors. Trade and road transport sector has increased significantly. Thus the development priorities and investment Bandung should be directed at trade and road transport sector, since both sectors can be a driving force and a strong appeal for the growth of other sectors. Keywords: Power Distribution, Degree of Sensitivity, Multiplier Product Matrix, Input-output Analysis
APAKAH KOMPOSISI DEWAN DIREKSI DAN DEWAN KOMISARIS MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)? Eriandani, Rizky; Kuswanto, Christarina
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Research is intended to determine whether the composition of the board (board of directors and board of commissioners), which consists of the presence of women councils, boards of foreigners, and the proportion of independent commissioners, have an effect on the disclosure of the activities of Corporate Social Responsibility (CSR) in the annual report. This study uses a quantitative approach using multiple linear regression method. The sample used in this study are all companies listed on the Stock Exchange in the period 2010-2012, a total of 795 firm- years. The control variables used are company size, profitability and debt to equity. These results indicate that the composition of the board and the control variables simultaneosly affect CSR,  the presence of women council and the existence of  foreign  boards, on boards of directors and commissioners, as well as the size of the companys positive significant effect on the disclosure of CSR. However, the proportion of independent commissioners, profitability, and the ratio of debt to equity has no significant effect on the disclosure of CSR. Keywords: Corporate Social Responsibility Disclosure, Board Diversity, Board of Women, Foreign Board, The Proportion of Independent Board
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Sari, Anisa Mustika; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aimed to determine the effect of good corporate governance which consisit of bord of commissioner, independent commissioner and audit committee, and size firm, on firm performace measured by Altman Z-Score, either simultaneously or partialliy.This research is descriptive verification and causality research. Unit analysis that used in this research is non manufacturing BUMN. This research using sampel data which chosen through purposive sampling technique and there are 12 firms during six years, from 2010 to 2015. This research using panel data regression analysis technique.The result shows that simultaneously, board of commissioner, independent commissioner, audit committee, and firm size have effect on firm performance. Partially, board of commissioner has positive effect on firm performance. Independent commissioner has no effect on firm performance. Audit committee has positive effect on firm performance, and firm size has no effect on firm performance. Keywords: Good Corporate Governance, Firm Size, Altman Z-Score
PENGARUH DANA PIHAK KETIGA, BI RATE, DAN BOPO TERHADAP PENYALURAN KREDIT PERBANKAN Andini, Putri; Suzan, Leny; Mahardika, Dewa PK.
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Indonesian banks have a primary function as a collector and distributor of public funds. In collecting funds from the public, the bank offers some savings instrument and in channeling funds to the public, banks give it in various loan form. The purpose of this research is to find out the effect of third-party funds, BI rate and BOPO on the bank loan, either simultaneously or partially. This research is descriptive verification and causality research. The object that used in this research is the BUMN banks that listed in Indonesian Stock Exchange. The sample of this research is 4 banks during five years, from 2011 to 2015. This research using panel data regression analysis technique. The result of this research shows that simultaneously, third-party funds, BI rate, and BOPO have effect on bank loan. Partially, third-party funds and BI rate have positive effect on bank lending, while BOPO has no effect on bank loan. Keywords: Third-Party Funds, BI Rate, BOPO, Bank Loan
ANALISIS DETERMINAN KEBERHASILAN TURNAROUND PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS Wulandari, Nur; Gunawan, Barbara
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aims to test the factors that influencing turnaround success of financial distress companies. Sample that used in this research was manufacturing companies that listed on the Indonesian Stock Exchange 2011-2014. Factors that influencing the turnaround success of financial distress companies are company size, profitability ratio, liquidity ratio, severity, assets retrenchments, free assets and growth opportunity. The sample that used on this research are 22 companies for four years period of research, as of that 88 data acquired. Those sample selected using the method of purposive sampling. Test of analysis used logistic regression with SPSS 17.0. Based on the result of research and analysis that has been done, the acquired results of profitability ratio, liquidity ratio and growth opportunity are influence turnaround success of financial distress companies, while the company size, severity, assets retrenchments and free assets are not influence turnaround success of financial distress companies. Keywords: Turnaround, Financial Distress and Logistic Regression
PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP FRAUD PADA BANK SYARIAH MANDIRI CABANG AHMAD YANI BANDUNG Nur’aeni, Nur’aeni
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The main objective of this study was to analyze the influence of the effectiveness of internal control systems against fraud, to analyze the influence of the quality of human resources against fraud, and to analyze the influence of the effectiveness of internal controls and the quality of human resourcess imultaneously to fraud on the Bank Syariah Mandiri Branch Ahmad Yani Bandung. The usefulness of this research was to obtain empirical answer to the hypothesis that the proposed research, and can be a useful and positive   Bank Syariah Mandiri Branch Ahmad Yani Bandung author smade ​​the object of research. The study was conducted using a quantitative approach. This type of data is grouped into two categories: primary data and secondary data. Based on the test results of the t test, for variables X1 obtained t > t table (2.906 > 2.052) and sig = 0.007 < 0.05 then Ho is rejected, meaning that the partial effectiveness of internal control systems affect the fraud. For X2 obtained t > t table (2.192 > 2.052) and sig = 0.037 < 0.05 then Ho is rejected, meaning that partially affect the quality of human resources against fraud. Based on the results of test calculations obtained f of F (6.808) > F (3.35), and sig = 0.004 < 0.05; then Ho is rejected, it means simultaneously effectiveness of internal control systems and the quality of human resources affect the fraud. Keywords: Effectiveness of Internal Control Systems, Quality of Human Resourcess, Fraud
PENGARUH NISBAH BAGI HASIL TERHADAP PENYALURAN PEMBIAYAAN MUDHÂRABAH Hidayat, Yayat Rahmat
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research is motivated by low mudaraba financing in Islamic banking in Indonesia compared with other financing. The financing in Islamic banking in Indonesia is dominated by debt-based financing products for the consumer sector. Though mudaraba financing based finance working capital for the productive sector so as to increase the level of public welfare distribution. So, necessary to find the factors that influence the distribution of Mudaraba Financing. The research method used is quantitative research method. Objects in this study is the profit sharing ratio and mudaraba financing. This research is explanatory research. It was said, because this study connects several variables. Data collection techniques used were Archival Research, because the data used in this research is secondary data derived from SPI and SPS. The analytical tool used is regression analysis aimed at finding the effect of one variable to another variable. The results of this study indicate that profit sharing ratio has a negatively affects the distribution Mudaraba Financing at 91.65% Keywords: Profit Sharing Ratio, Mudaraba Financing, Income
PENGARUH BIAYA PRODUKSI DAN BIAYA PROMOSI TERHADAP PENJUALAN PT. ULTRAJAYA MILK INDUSTRY TBK. Rupaida, Silva Anne; Bernardin, Deden Edwar Yokeu
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this research is to know the effect of production cost and promotion cost to sales at PT Ultrajaya Milk Industry Tbk which is registered at Indonesia Stock Exchange. Analysis method for this research are using descriptive quatitive. The population for this research using financial report from PT Ultrajaya Milk Industry. The sample for this research using financial report form PT Ultrajaya Milk Industry in last 7 years from years 2008 until 2014. This research adapting application program SPSS version 20 with adapting double regretion analysis. The result of double regretion analysis in this research shows that the connection partially between production cost and sales are affected significantly at 0,829 or 82,9%, and promotion cost not so affected to sales at 0,902 or 90,2%, then the rest at 0,098 or 9,8% which is another factor that doesn’t researched in this research. Keywords: Production Cost, Promotion Cost, Sales

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