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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.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 14 No 1 (2022)" : 6 Documents clear
PERTUMBUHAN NON PERFORMING LOANS BANK SEBAGAI DAMPAK ADANYA KEBIJAKAN PEMBATASAN AKTIVITAS SOSIAL Ayu Umyana
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3479

Abstract

Penelitian ini ditujukan untuk menganalisis tingkat pertumbuhan Non Performing Loan yaitu rasio yang mengukur tingkat kredit bermasalah pada perusahaan perbankan dan sektor keuangan selama masa pandemi COVID-19. Penelitian ini akan dianalisis menggunakan analisis statistik deskriptif berdasarkan data sekunder berupa laporan keuangan kuartalan dari masing-masing perusahaan. Sementara itu, untuk menjawab hipotesis yang diajukan penelitian ini menggunakan uji Kolmogorov-Smirnov untuk mengukur normalitas data dan Uji Wilcoxon untuk pengujian hipotesis. Kesimpulan yang dapat dijelaskan dari penelitian ini bahwa terdapat perbedaan pertumbuhan Non Performing Loans pada perusahaan perbankan sesaat sebelum dan sesudah terjadinya terjadinya pembatasan aktivitas sosial pada masa pandemi COVID-19. Meski demikian, perbedaan tersebut tidak mengindikasikan adanya respon negatif (buruk). Hal ini ditunjukkan oleh nilai rata-rata pertumbuhan NPL dari kedua event tersebut (sebelum dan sesudah) yang masing-masing berkisar pada angka 2,17% dan 1,78%. Kedua nilai tersebut masih berada dalam batas toleransi yang disebutkan didalam Sistem Penilaian Tingkat Kesehatan Bank Umum oleh Bank Indonesia yaitu dibawah 5% yang artinya pertumbuhan NPL setelah diberlakukannya kebijakan pembatasan aktivitas sosial jauh lebih baik daripada sebelum kebijakan tersebut diberlakukan. Kondisi ini dapat dipengaruhi oleh adanya kebijakan yang dikeluarkan Pemerintah berkaitan dengan penanganan dampak COVID-19 untuk sektor perbankan dan keuangan yang tertuang dalam Peraturan Otoritas Jasa Keuangan (POJK) Nomor 11/POJK.03/2020 yang mengatur adanya skema restrukturisasi kredit kepada debitur yang terdampak baik untuk skala perorangan, UMKM, hingga korporasi.
PERBANDINGAN PENGARUH CAR DAN BOPO TERHADAP ROA PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH PERIODE 2016-2020 Ragil Noviantika Silitonga; Wirman
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3529

Abstract

The objective of this research is to compare, the effect of CAR and BOPO on ROA at Conventional Commercial Banks and Islamic Commercial Banks in 2016-2020 period. The method in this research used secondary data. Then use multiple linear regression analysis, classical assumption test, and independent sample t-test. The results of this study give, the describe that partially CAR has a positive significant effect on ROA at BNI and BRI banks during the 2016-2020 period. CAR has a partial effect, which is significant negative on ROA at BNI Syariah, and BRI Syariah during 2016-2020. While the results partially BOPO has a, negative significant effect on ROA at BNI, BRI, BNI Syariah, and BRI Syariah banks during 2016-2020. Meanwhile the results of the F, CAR and BOPO tests are significant on ROA at BNI and BRI banks, as well as at BNI syariah and BRI syariah during the 2016-2020 period. The results of the independent sample t-test indicate. Have a significant difference between the average ROA at BNI and BRI, as well as BNI syariah and BRI syariah banks between 2016 and 2020. With a higher average ROA of BNI and BRI banks
FAKTOR – FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi pada beberapa Badan Usaha Milik Negara di Indonesia) Dwi Suci Annisa Yosandra; Ferikawita M Sembiring
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3629

Abstract

The purpose of this research was to determine the effect of debt to equity ratio, fixed asset ratio, net profit margin, current ratio, and firm size on financial distress (Springate score) partially and simultaneously. This research uses secondary data, namely State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research is 13 companies, with the method used is non-probability sampling with purposive sampling technique. The data analysis used is panel data regression analysis using software Eviews 12. The fixed effect model was selected through 2 tests of panel data regression model tests. The results of this research indicate that: (i) the fixed asset ratio has an effect positive effect on financial distress, (ii) net profit margin has a negative effect on financial distress, (iii) current ratio has a negative effect on financial distress. There are 2 independent variables that have no effect, including: (i) debt to equity ratio and (ii) firm size. All variables simultaneously affect financial distress.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, PRICE EARNING RATIO DAN FIRM SIZE TERHADAP FIRM VALUE (STUDI PADA BEBERAPA BADAN USAHA MILIK NEGARA DI INDONESIA) Amanda Puspita Dewi Manda; Ferikawita M Sembiring
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3630

Abstract

This study aims to determinate the effect of the current ratio, debt to equity ratio, return on equity, price earning ratio and firm size on firm value in Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection used purposive sampling technique and selected as many as 9 samples of companies from 20 populations of Badan Usaha Milik Negara (BUMN) companies. The data collection technique used is secondary data with data analysis technique is panel data regression analysis using Eviews 10 software and the best model is the fixed effect model (FEM). Based on the research results, partially current ratio, return on equity and price earning ratio have a positive effect on firm value, while partially debt to equity ratio and firm size does not affect on firm value. In addition, simultaneously current ratio, debt to equity ratio, return on equity, price earning ratio and firm size have an effect on firm value.
ANALISIS DETERMINAN PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI ASIA TENGGARA Juliana Juliana; Risna Febriyanti; Rumaisah Azizah al-Adawiyah; Ropi Marlina; Dadan Hamdani
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3672

Abstract

Purpose -The purpose of this study is to examine the differences in non-performing financing and the factors that influence it in Islamic commercial banks in Southeast Asia, which include Islamic banks in Indonesia, Malaysia and Brunei Darussalam. Design / Methodology / Approach - The research method used is a comparative and verification method using panel data regression analysis using Eviews 9 software and SPSS. Findings - The results of the study indicate that the Return on Assets (ROA) variable has a negative and significant effect on non-performing financing, Operating Income Operating Expenses (BOPO) has no effect on non-performing financing, Gross Domestic Product (GDP) has a positive and significant effect and there are also differences in non-performing financing. in Islamic commercial banks in Southeast Asia. Practical Implications - Islamic commercial banks must consider various solutions and financing operations through analysis of both internal and external factors. For Islamic banks, it is very important to analyze through internal factors in order to avoid various problems caused by bank errors in financing distribution. In addition to internal factors, external factors can also affect non-performing financing. This external factor can be seen through the failure of the customer's business to do financing and also the unhealthy economic conditions. External factors are equally important to see the various behaviors that occur in customers. Originality / Value - This research is a research that is still rarely done because it not only examines the factors that affect non-performing financing but also looks at the differences in the non-performing financing of Islamic commercial banks in Southeast Asia, especially Indonesia, Malaysia, and Brunei Darussalam. Keywords: Non Performing Financing, Return on Assets, BOPO, Gross Domestic Product Paper Type: Research Paper
DAMPAK KARAKTERISTIK DEWAN TERHADAP PROFITABILITAS BANK: Bukti Empiris di Bursa Efek Indonesia Djoni Djatnika
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3703

Abstract

Abstract This study examines the effect of board characteristics on bank profitability with size and growth as control variables. The research was conducted on the Indonesia Stock Exchange for the period 2011-2019. A sample of 300 bank-year observations were analyzed using the PLS SEM method using the Wrap-PLS application. The results show that the size of the board of directors and the proportion of female directors have a positive effect on bank profitability. However, the proportion of independent commissioners has a negative effect on bank profitability. Furthermore, size and growth have a positive effect on bank profitability. Keywords: Board characteristics, bank profitability, control variables.

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