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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
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Search results for , issue "Vol 16 No 1 (2024)" : 6 Documents clear
ANALISIS PEMBIAYAAN KPR SYARIAH DI INDONESIA DAN MALAYSIA Apriliansyah, Fikry; Kusnendi; Cakhyaneu, Aneu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5545

Abstract

Islamic mortgage is a customer financing product for purchasing homes. Islamic mortgage can be conducted using three contracts: murabahah, MMQ, and tawarruq. There was a phenomenon of declining growth in Shariah-compliant home financing in Indonesia and Malaysia in 2019 and 2020. This study aims to examine the influence of interest rates, Financing to Deposit Ratio (FDR), and bank size on Shariah-compliant home financing in Shariah Commercial Banks in Indonesia and Malaysia from 2016 to 2020. The subjects of this study are the Shariah Commercial Banks in Indonesia and Malaysia. The research methods used are descriptive and comparative. The population of the study consists of 30 Shariah Commercial Banks in Indonesia and Malaysia. Data collection methods are conducted through literature review and documentation. The sample size for this study is 13 banks. The statistical analysis technique used is panel data regression analysis and t-test. The dependent variable in this study is the total amount of Islamic mortgage, while the independent variables are interest rates, Financing to Deposit Ratio (FDR), and bank size. The results of the descriptive analysis show that Islamic mortgage in Indonesia and Malaysia from 2016 to 2020 tends to increase, interest rates tend to fluctuate, Financing to Deposit Ratio (FDR) tends to decrease, and bank size tends to increase. Furthermore, bank size has a positive effect on Shariah-compliant home financing. However, interest rates and Financing to Deposit Ratio (FDR) do not have an effect on Shariah-compliant home financing. Additionally, there is a significant difference in Islamic mortgage in Shariah Commercial Banks between Indonesia and Malaysia. The implication of this study is that bank size plays an important role in Shariah-compliant home financing in Indonesia and Malaysia.
IMPLEMENTATION OF CENTRAL BANK DIGITAL CURRENCY (CBDC) IN STRENGTHENING THE PAYMENT SYSTEM Fuddin, Muhammad; Oktavia, Aisyah; Maulidiyah, Ivada; Raharjo, Saddam; Buana, Cahaya
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5571

Abstract

The purpose of this study is to determine the characteristics of CBDCs and to determine central banks' views on CBDCs that can be utilized and achieve their goals in the digital acceleration of the financial services sector. This study provides an overview of the development of digital currencies created by central banks. This study uses the paper review method using VOS viewer software. Researchers can analyze several previous studies' shortcomings, so they can improve and formulate to be more organized and systematic. The results of this study state that the Central bank Digital Currency (CBDC) has several characteristics, namely 1) A practical means of exchange without fees, where CBDCs are account-based whose accounts can be deposited directly at the Central Bank. 2) A safe store of value, interest rates in a CBDC will provide a rate of return commensurate with a risk-free asset. 3) Gradual currency obsolescence, whereby the general public can use CBDCs with low transfer fees. 4) Actual price stability, the value of the CBDC has remained stable over time concerning the CPI
DETERMINANTS OF PROFITABILITY IN CONVENTIONAL BANKS: A REVIEW OF FINANCIAL FACTORS Mubarok, Faizul; Sauqi, Irfan; Zahra, Ikrimatuz; Putra, Muhammad Zaki Adzkiya
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5664

Abstract

This research aims to conduct an in-depth analysis of various factors that influence the profitability of conventional banking. The study focuses on five key financial indicators, namely loan-to-deposit ratio (LDR), Operational Expenses to Operating Income (BOPO), Net Loan performance (NPL), Current Ratio (CR), and Net Interest Margin (NIM). The research sample was carefully selected through purposive sampling and included six conventional banks listed on the Indonesia Stock Exchange from 2015 to 2022. The research uses a panel data regression fixed effect model as the analysis model. The results indicate that Loan Deposit Ratio (LDR), Operational Expenses to Operating Income (BOPO), and Net Performing Loans (NPL) have a significant impact on the profitability of conventional banking. In contrast, the research found no significant impact of the Current Ratio (CR) and Net Interest Margin (NIM) on the profitability of conventional banking. This research provides a comprehensive understanding of the complex relationship between crucial financial indicators and the profitability of conventional banking. The findings of this study could serve as a valuable reference for practitioners and decision-makers in the banking industry to develop optimal strategies to enhance financial performance.
PENGARUH TUJUAN PEMBANGUNAN BERKELANJUTAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERATING Wardan, Rizka Yulistiya; Rizki, Amalia
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5758

Abstract

This study aims to obtain empirical evidence of the effect of sustainable development goals (SDGs) on financial performance with institutional ownership as a moderating variable. The paper investigates the surge in mining-related conflicts in Indonesia, examining the adverse effects on local communities and the environment, and explores the role of sustainability reporting, mandated by PJOK Nomor 51 Tahun 2017, in aligning mining companies with Sustainable Development Goals (SDGs) to address these issues. This study differs from prior research by introducing institutional ownership as a moderating variable for both dependent and independent variables, also measuring financial performance through Return on Equity (ROE). This study uses a quantitative approach using multiple linear regression analysis and moderated regression analysis. The independent variable of this study is the SDGs which are measured based on the dummy variable of the 17 SDGs objective indicators. The sample used in this study is a mining sector company that is listed on the IDX and publishes a sustainability report in 2017 – 2021. The results of this study indicate that SDGs have a negative effect on financial performance and institutional ownership cannot moderate the effect of SDGs on financial performance. The study finds that implementing SDGs is associated with lower financial performance, and institutional ownership does not moderate this impact due to insufficient attention from investors.
PERSPECTIVE OF STUDENT INTEREST TOWARDS ONLINE CREDIT SERVICES Ely Suhayati; Cun Figitria Panca Rhema
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5768

Abstract

This research aims to determine the Interest of Students, Interest Rates, and Online Credit Decision both partially and simultaneously on the Usage of Online Credit Services. The research method used is descriptive and verificative with a quantitative approach. The data used are primary data, including the distribution of questionnaires and responses from the respondents under study. The sampling technique used is purposive sampling. Based on the criteria available, 100 student respondents from the management program at Unikom were obtained as research samples. The analysis design used is path analysis, correlation coefficient analysis, and determination coefficient analysis, while hypothesis testing uses t-tests and Ftests. The research results indicate that, partially, Student Interest has a significant positive effect on the Usage of Online Credit Services. Interest Rates have a significant positive effect on the Usage of Online Credit Services. Credit Decision has a significant negative effect on the Usage of Online Credit Services. The F-test results show a significant positive influence on Student Interest, Interest Rates, and Online Credit Decision, both partially and simultaneously, on the Usage of Online Credit Services
ANALISIS PENGARUH ETIKA KERJA ISLAM DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN AKUNTANSI Antoni, Syafrul
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5821

Abstract

Abstract: This research aims to examine the influence of work ethics Islam And suitability compensation To fraud accountancy in the city river full. The sample in this study was 71 employee respondents part finance on office head village in City Sungai Penuh. Study This the result collected through questionnaire Which processed And analyzed use analysis regression multiple. Method Which Which used in determination sample in study This is technique Simple Random Sampling. Test The quality of the data in this research is the Pearson Correlation validity test and the test reliability using Cronbach's Alpha. To test hypotheses in research This, using the coefficient of determination test which has been adapted to the F test, test t. The results of the significance value of this research indicate that ethics Work Islam have a significant effect on fraud accounting in the river city is full with a significance value of 0.0 22 , and suitability compensation No have an influence on fraud accounting in the city of Full River with a significance value of 0.558 . And when testing is carried out together, all variable No influential in a way significance with mark as big as 0.68 0 . Keywords: ethics Work Islam , Compensation Suitability, fraud

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