cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bandung,
Jawa barat
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 2 (2022)" : 6 Documents clear
DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TERDAFTAR DI BEI Yelza Diasca; Yeti Apriliawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.3878

Abstract

This study aims to test empirically and determine the effect of financial distress, firm size, profitability, firm growth, proportion of independent commissioners, and leverage on accounting conservatism partially and simultaneously. The population of this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The selected research sample is 30 companies with sample selection based on purposive sampling technique according to certain predetermined criteria. This study uses multiple regression analysis to determine the magnitude of the influence of the independent variable on the dependent variable. Statistical analysis tool is software IBM SPSS version 25 for windows. The results showed that financial distress and company growth had a positive and significant effect on accounting conservatism, while firm size, profitability, proportion of Independent Commissioners, and leverage had no positive and significant effect on accounting conservatism.
ANALISIS KONVERGENSI PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR PASCA KRISIS GLOBAL TAHUN 2008 Zainuri Zainuri; Agus Lutfhi; M Saleh; Siti Aisyah; M Fathorrazi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.3998

Abstract

The convergence of economic growth in East Java has a high disparity between districts/cities. This study aims to analyze the convergence and influencing factors in East Java after the 2008/2009 global crisis. The data used are secondary data sourced from the Central Statistics Agency. The analysis used in this research is least squares analysis. Based on the results of the convergence analysis, it is shown that in 2008 after the global crisis, there was sigma convergence in the districts/cities in East Java. However, there is absolute beta convergence in the districts/cities in East Java where there is an influence between the GRDP of the previous year and the GRDP of the following year. There is a conditional beta convergence where the HDI variable has a significant positive effect, the population has a significant negative effect, and the workforce has a significant positive effect on economic growth.
PERAN TINGKAT LITERASI KEUANGAN SYARIAH DAN AKSES PEMBIAYAAN BANK SYARIAH TERHADAP PERTUMBUHAN USAHA MIKRO KECIL YANG DIMILIKI MUSLIM DI KABUPATEN BANDUNG Nur'aeni Nur'aeni; Widyasari Widyasari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4425

Abstract

Muslim entrepreneurs in Indonesia as a country with a Muslim majority have not yet reached the ideal proportion in their contribution to advancing the economy through the ownership of MSMEs. MSMEs owned by Muslims are still hampered in developing their businesses due to the level of Islamic financial literacy and insufficient access to Islamic banking. Thus, the purpose of this study is to examine the effect of Islamic financial literacy level and access to Islamic banking financing on the growth of MSMEs owned by Muslims. The study was conducted in Bandung Regency, which is the city/district with the most MSME ownership in the Greater Bandung area which includes Bandung City, Bandung Regency, Cimahi City, and West Bandung Regency. The research method used is a quantitative method with an explanatory approach. The stages of the research carried out were starting with preparing a research instrument in the form of a questionnaire as a tool to collect primary data from respondents. Then distributed questionnaires to respondents who are owners of Muslim SMEs in Bandung Regency. After the data has been collected, it is then recapitulated and analyzed using the Partial Least Square approach with the help of the WarpPLS application. The results showed that the level of Islamic financial literacy and access to Islamic bank financing did not significantly affect the growth of MSEs. Meanwhile, the level of Islamic financial literacy can affect the ease of access to Islamic bank financing for MSEs in Bandung Regency.
PENGARUH FREE CASH FLOW, STRUKTUR ASET, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Anisa Fauzi; Mohammad Taufik Azis; Imam Hadiwibowo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4431

Abstract

This study purpose to examine and analyze the factors that influence debt policy in financial sector companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sampling method used in this study is the purposive sampling method, namely the sampling method based on certain criteria. Samples that meet the criteria in this study were 68 companies. The analysis used is multiple linear regression analysis to see the effect of the independent variable on the dependent variable either partially or simultaneously. The results of the analysis show that partially Asset Structure has a positive effect on Debt Policy, Profitability has a negative effect on Debt Policy. while Free Cash Flow and Company Growth have no effect on Debt Policy. Meanwhile, simultaneously Free Cash Flow, Asset Structure, Profitability and Company Growth have an effect on Debt Policy. Keywords: Debt Policy, Free Cash Flow, Asset Structure, Profitability, Company Growthp
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG SEBELUM DAN SAAT PANDEMI COVID-19 Nisfi Nova Karina; Puji Wibowo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4512

Abstract

Analysis of the financial performance of local governments is one of the tools that can be used to evaluate the financial performance of LKPD as a basis for decision making. This study aims to analyze the financial performance of the Semarang City Government using 5 financial ratios. The data used is secondary data, in the form of local government budget (APBD) data for the 2018-2021 fiscal year. The ratio of analysis used consists of the degree of fiscal autonomy, the ratio of independence, the ratio of effectiveness of PAD, the efficiency ratio, and the ratio of compatibility. The results showed that in general, the financial performance of the Semarang City Government was quite good even though during the pandemic there was a decline. This can be seen from the positive growth of DOF, the ratio of independence to the pattern of consultative relations, the effectiveness of PAD is quite effective, the financial efficiency of the region is quite efficient, and the ratio of direct expenditure and indirect expenditure compatibility is very good
PENGARUH PERKEMBANGAN KEUANGAN TERHADAP EMISI CO2 DI INDONESIA Muhammad Madyan; Deni Kusumawardani; Hasbi Ash Shidiq
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4536

Abstract

This study aims to examine the effect of financial developments on CO2 emissions in Indonesia from 1980 to 2019 by adding financial developments as a moderating variable using multiple linear regression analysis. This study extended the STIRPAT framework as a research model. The results of the study found that financial developments had a negative effect on CO2 emissions and significantly weakened the positive effects of economic growth on CO2 emissions. In addition, economic growth, energy consumption, and urbanization negatively affect environmental quality. The results revealed that financial developments have an important role in improving environmental quality and controlling CO2 emissions.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 17 No 2 (2025) Vol 17 No 1 (2025) Vol 16 No 2 (2024) Vol 16 No 1 (2024) Vol 15 No 2 (2023) Vol 15 No 1 (2023) Vol 14 No 2 (2022) Vol 14 No 1 (2022) Vol 13 No 2 (2021) Vol 13 No 1 (2021) Vol 12 No 2 (2020): Jurnal Ekspansi November 2020 Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020 Vol 11 No 2 (2019): Jurnal Ekspansi November 2019 Vol 11 No 1 (2019) Vol 11, No 1 (2019) Vol 10 No 2 (2018) Vol 10, No 2 (2018) Vol 10, No 1 (2018) Vol 10 No 1 (2018) Vol 9 No 2 (2017) Vol 9, No 2 (2017) Vol 9, No 1 (2017) Vol 9 No 1 (2017) Vol 8 No 2 (2016) Vol 8, No 2 (2016) Vol 8, No 1 (2016) Vol 8 No 1 (2016) More Issue