EKSPANSI
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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<![CDATA[PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP TAX EVASION (Studi Kasus pada Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Sumedang) ]]>
<![CDATA[Purwanto Purwanto]]>;
<![CDATA[Teti Sulaeha]]>;
<![CDATA[Hasna Safira]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1206
<![CDATA[This study aims to determine the impact of self-assessment system and the tax audit to tax evasion in Tax Office Sumedang, both simultaneously and partially. The study method used is quantitative method with causal relation; independent variables are self-assessment system and tax audit; dependent cariable is tax evasion. Population of this study is 6,314 Corporate Taxpayers in Tax Office Sumedang. Technique of determining the sample used is probability sampling technique with simple random sampling method, so that 100 respondents of sample number is obtained. The results of this study indicate that self-assessment system and tax audit partially impact and significantly effect on tax evasion. Self-assessment system and tax audit simultaneously have an effect on tax evasion. Keywords: Self-Assessment System, Tax Audit, Tax Evasion.]]>
<![CDATA[LIFESTYLE, PERCEIVED VALUE DAN CUSTOMER VALUE PADA MINAT BELI ]]>
<![CDATA[Sahidillah Nurdin]]>;
<![CDATA[Astri Sulastri]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1207
<![CDATA[This research is motivated by the rapid growth of upper middle class society, increasingly sophisticated era, and increasingly modern lifestyles, demands for fast paced to make people want a simple residence, strategic, complete facilities, suitable price, comfortable and safe. The purpose of this research is to know the description and influence Lifestyle, Perceived Value, and Customer Value to Buy Interest at Dago Suites Apartment Bandung. The method used is descriptive quantitative and verifikatif. Questionnaires were distributed to 100 respondents using incidental sampling method. The results show lifestyle, perceived value and customer value can establish well and positive buying interest community. Keywords: Lifestyle, Perceived Value, Customer Value, Buying interest.]]>
<![CDATA[EVALUASI PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT BERSTATUS BADAN LAYANAN UMUM (Studi Kasus pada Rumah Sakit Mata Cicendo Bandung) ]]>
<![CDATA[Mega Putri Utami]]>;
<![CDATA[Hastuti Hastuti]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1208
<![CDATA[The purpose of this research is to know the performance measurement by using balanced scorecard approach which result can be used to evaluate the performance of a public organization. This research uses descriptive quantitative method with data collection technique using questionnaire method for sub customer perspective only and for the other perspective using documentation method. This research took data from 3 years, that is 2015, 2016, and 2017. The results showed that the performance of Rumah Sakit Mata Cicendo Bandung seen from (1). The growth and learning perspective of the employee capability indicator can be said to be good, but for employee retention indicators are still considered unfavorable. (2). The internal business process perspective is seen from the indicators of Medical Record Complete 24 hours of service, Medical Record Return, Blindness number ≥ 48 hours, and PODR shows good performance criteria, while the the other indicators show good criteria. (3). Customer perspective seen from customer retention indicator and customer acquisition indicate good enough criterion, while for the other indicator show good performance. (4). Financial perspective seen from indicator of liquidity and activity still indicate good criterion, while the indicator good enough criteria. Keywords: Balanced Scorecard, Performance Measurement, Hospital, Public Service Agency.]]>
<![CDATA[PENGARUH STORE LAYOUT TERHADAP IMPULSE BUYING DI TOKO BUKU GRAMEDIA ISTANA PLAZA BANDUNG ]]>
<![CDATA[Heni Rohaeni]]>;
<![CDATA[Asti Damayanti]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1209
<![CDATA[Store layout is one of the retail marketing strategy elements named retail mix which can impact the purchasing. The objective of this research is to analyze how the effect of store layout in retail marketing strategy toward impulse buying on Gramedia Books Store products at Istana Plaza Bandung. This research applied quantitative approach with non-probability sampling method and convenience technique. The sample of this research is 100 visitors of Gramedia Books Store at Istana Plaza Bandung. This research used questionnaire as research instrument with 21 questions and analyze with coefficient correlation test, coefficient determination test, and regression test. The result of this research indicate that the store layout have an effect toward impulse buying equal to 58,06% and the residue equal to 41,94% effected by some other factor. The equal of 58,06% show that the store layout has a strong relation toward impulse buying on Gramedia Book Store products at Istana Plaza Bandung. Keywords: Store Layout, Impulse Buying.]]>
<![CDATA[PENGARUH FINANCIAL LEVERAGE TERHADAP SYSTEMATIC RISK SAHAM ]]>
<![CDATA[Dematria Pringgabayu]]>;
<![CDATA[Rahyang Rizal]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1210
<![CDATA[This Research examine the influence of financial leverage measure by Debt Ratio there are Degree of Financial Leverage (DFL), Debt to Total Asset (DTA) and Debt to Equity Ratio (DER) to the systematic risk (beta) of stock, and also examine the difference influence of thus debt ratio to the systematic risk (beta) of stock in normal period and in the global financial crisis in the year of 2008. This research use the data of firms in the manufacture sector which is listed on Indonesia Stock Exchange (Bursa Efek Indonesia) for the year of 2006 untill 2009. Using the purposive sampling method founded 87 firms for the sample. Research analysis use the panel data regression with General Least Square (GLS) method and 95% degree of confidence. The result of this research found that DFL, DTA and DER have a positive influence to the systematic risk (beta) of stock and also found that there is no difference influence of thus debt ratio to the systematic risk (beta) of stock in the normal period and on the global financial crisis in the year of 2008 Keywords: Degree of Financial Leverage (DFL), Debt to Total Asset (DTA), Debt to Equity Ratio, systematic risk.]]>
<![CDATA[THE ZAKAT EFFECT ON ECONOMIC GROWTH, UNEMPLOYMENT, AND POVERTY IN THE ISLAND OF JAVA: PANEL DATA ANALYSIS 2001-2012 ]]>
<![CDATA[Mohamad Anton Athoillah]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1211
<![CDATA[The background of this research is the phenomena of zakat and poverty which conduct in six provinces on the Island of Java during the period 2001-2012. In the region and the period, the data of zakat acquisition on the one side, tends to increase sharply. While the data of poor population on the other side, although decreasing, the numbers are still high, even during that period had experienced twice fluctuations. This research uses panel data analysis, with a fixed-effect approach and data used are secondary data. The results of this study explained through quantitative interpretation procedure, which is sourced from the regression coefficients, such as the calculation results of the estimation model built. From the recursive models built, by placing economic growth and unemployment variables as control variables, this research found that zakat has positively and significantly effect on economic growth; negatively but not significantly effect on unemployment; and negatively and significantly effect on poverty. The findings of this study concluded that zakat can be used as an instrument of poverty alleviation in six provinces on the Island of Java. This study also recommends an assessment of the discourse of distributing zakat funds to non-Muslims. With a number of classic references available, there are opportunities to reformulate the distribution of zakat funds obtained. As a nation state, it is hoped that Indonesia can be used as an example of how zakat funds can become an adhesive for the life of the nation and state in a pluralistic and pluralistic society. Keywords: Zakat, Economic Growth, Unemployment and Poverty.]]>
<![CDATA[PROFITABILITAS SEBELUM DAN SESUDAH PENGALIHAN DANA HAJI DARI BANK KONVENSIONAL KE BANK SYARIAH (Studi Kasus di Bank Syariah Mandiri Periode 2011-2016) ]]>
<![CDATA[Tsani I smatu Arini]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1212
<![CDATA[The aim of this study was to find out the profitability of Bank Syariah Mandiri before and after the transfer of Hajj Fund from conventional banks to Islamic banks in 2014. Some of the hajj fund that transferred to Islamic banks was placed in Bank Syariah Mandiri. The Data that used in this study is Return On Assets (ROA) ratio which stated in Quarterly Financial Report of Bank Syariah Mandiri,10 quarters of ROA before the transfer of hajj fund that started from the third quarter of 2011 until the last quarter of 2013, and 10 quarters of period ROA after the transfer of hajj fund that started from the third quarter of 2014 until the last quarter of2016. The model that used by this study iscomparison testwith paired-t test. The result of this study shows us that there was a difference in profitability of Bank Syariah Mandiri before and after the transfer of hajj fund from conventional banks to Islamic banks. Keywords: Return On Aset (ROA), Profitability, Islamic Bank, Hajj Fund, Fund Transfer]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) ]]>
<![CDATA[Alissa Affiah]]>;
<![CDATA[Muhamad Muslih]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1213
<![CDATA[This study aims to determine the effect of Leverage, Profitability, and Good Corporate Governance to Financial Distress in mining sector companies listed on Indonesia Stock Exchange 2012-2016 either simultaneously or partially. The method in this research is quantitative research method. The method of analysis used in this research is logistic regression analysis using SPSS 21 software. Based on the result of this research, the result of the combination of independent variables consisting of leverage, profitability, and good corporate governance can explain or influence the dependent variable that is financial distress is 63.6% and the rest of 36.4% is explained by other factors outside the research. The results of this study also show that leverage, profitability, and good corporate governance have a significant simultaneous effect on financial distress. Partially, leverage, independent board of commissioners, and institutional ownership have no significant effect on financial distress, profitability and managerial ownership having a significant effect on financial distress in a negative direction. Keywords: Leverage, Profitability, Good Corporate Governance, Financial Distress.]]>
<![CDATA[ANALISIS KOMPARATIF SERVICE EXCELLENT ANTARA BPR ARTHA JAYA MANDIRI DENGAN BPRS AL-MADINAH DI TASIKMALAYA ]]>
<![CDATA[Joni Joni]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1214
<![CDATA[This study aims to find out service excellent at BPR Artha Jaya Mandiri, service excellent at BPRS Al-Madinah, and the differences. The sample used is the number of customers of BPR Artha Jaya Mandiri 100 people, and 100 customers of BPRS Al-Madinah. The analysis technique uses the t test and 2 independent samples. The results of service excellent research at BPR Artha Jaya Mandiri amounted to 60.88, and service excellent at BPRS Al-Madinah was 60.06. Based on the results of testing the hypothesis it is proven that t count <t table at the 0.05 level of significance, and the results compare the mean between the average service excellent scores at BPR Artha Jaya Mandiri and BPRS Al-Madinah only difference of 0.82. So there is no significant difference between the excellent service of BPR Artha Jaya Mandiri and BPRS Almadinah. Keywords: Service Excellent, BPR, BPR Syariah.]]>
<![CDATA[PENGARUH ASPEK-ASPEK KINERJA LINGKUNGAN PERUSAHAAN TERHADAP HARGA SAHAM SYARIAH YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX ]]>
<![CDATA[Widya Sari]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i2.1215
<![CDATA[This research tried to relate the stock price changes with the orientation of the company in achieving maximum profit associated with corporate social responsibility. Beginning with the increasing demands and awareness of corporate social responsibility and the development of social accounting in Indonesia, there are several aspects that must be informed by the company to explain the impact of the company's activities on the economy, environment and social. These things are associated with market reactions and investor responses or potential investors in the capital market, then the research was conducted with the objective: “To Measure the Magnitude of The Effects of Environmental Performance Aspects on the Shariah Stock Price of the companies listed on the Jakarta Islamic Index”. The population in this research are the stock price of the companies listed on the Jakarta Islamic Index (JII) in Indonesia Stock Exchange (IDX). To analyze the data is used multiple regression analysis of panel data. The variables in this research consisted of independent variables, namely the environmental performance’s aspects as variable X, and dependent variable (Y) ie Shariah Stock Price. Based on the results of this research prove the existence of a strong relationship between independent variables simultaneously with the dependent variable, which means aspects of the Environmental Performance of the Company have a strong influence on the price of Islamic stocks in the Jakarta Islamic Index, if correlated together. Keywords: Environmental Performance, Stocks, Shariah.]]>
