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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 227 Documents
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PENDAPATAN ASLI DAERAH (PAD) MELALUI KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) Deden Edwar Yokeu Bernardin
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.560

Abstract

Abstract: The purpose of this study to determine how much the costs received by the Motor Vehicles On Local Revenue. The background of this research is the Province of Bandung City II Kawaluyaan whose territorial structure consists of City and Rural, there is no driving tool. How Vehicle Taxes Tax can be a major sector in the revenue of local Revenue. This type of research is a case study, On Branch Office Service Regional Revenue Province Bandung City II Kawaluyaan Period 2011-2015. Data obtained through documents. The research method used is descriptive method with descriptive verification. The data analysis technique used is simple linear regression. The results of the study showed. Indicate the position of the Provincial Government of Bandung City Region II Kawaluyaan from year to year which is increasing. Based on the results of the SPPS Test of Version 23 of the Motor Vehicle Tax against the local Revenue Revenue of 0, 972. With a significance level of 0, 002 <0.05 indicates that Motor Vehicles and Transfer of Motor Vehicle Fee Has a significant influence. So the Motor Vehicle Tax is significant to local revenue. From the above results show it. 0.972 Local Revenue by the variance of the independent variables used, whereas. Keywords: Vehicle Tax (VT), Local Revenue (LR)
MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN Herdi Kurniadi; Robiatul Auliyah; Anis Wulandari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.562

Abstract

Abstract: This study aims to uncover muzaki’s consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI RUMAH MAKAN KAMPOENG SAWAH KABUPATEN BANDUNG Yani Restiani Widjaja; Febi Dwi Jayanti Rahmat
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.563

Abstract

Abstract: This research aims to know that influence of quality product and price of purchase decision on Kampoeng Sawah Restaurant. Used the incidental sampling method with 100 persons. Analytical methods used multiple regression analysis. The result based on regression anaylisis: Y = 0,430 + 0,376 . R Square explained that 48,1% of purchase decisions can be explained by quality product and price, and while the rest 50,9% was explained by other variable outside in this research. Hypothesis testing using t test showing that dependent variable quality product (X1) and price (X2) is affect to the independent variable purchase decision (Y) in parsial. Then through the F test can be seen that the quality product (X1) and price (X2) simultaneously affect to the dependent variable is purchase decision (Y). Keywords: Product, Quality Product, Price, Purchase Decision
ANALISIS RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH DAN DAMPAKNYA TERHADAP PENGEMBANGAN SARANA DAN PRASARANA DI KABUPATEN BANDUNG Riah Maryani
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.564

Abstract

Abstract: This research was conducted with the aim to know how the process of parking levy management in Bandung regency, what are the obstacles experienced in the management so far, and the process of revenue into local revenue (PAD) which is beneficial to the development of facilities and infrastructure in Bandung regency. The research method used is descriptive verifikatif and the type of data used is secondary. Analysis of research data is done by using the method of Multiple Linear Regression and Path Analysis (Path Analysis). The statistical test in this study used F-Test, T-Test and Classic Assumption Test. The result of regression analysis shows that R2 reaches 0.409. It shows that only 40.9% of variable of Original Regional Income (PAD). While according to path analysis obtained result of calculation which show that indirect influence only equal to 0.39104 or about 39.104%. The conclusions of the research are as follows: (i) Parking charges have no significant effect on PAD. (Ii) PAD has no significant effect on the development of facilities and infrastructure. (Iii) There is no significant effect of parking levy on the development of facilities and infrastructure through PAD. Keywords: Parking Charge, Local Income, Fasilities and Infrastructure
PENGARUH RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN TBK Heni Rohaeni; Diki Rudiansyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.567

Abstract

Abstract: The purpose of this study was to determine the effect of credit risk and liquidity to profitabiitas partially and simultaneously. Descriptive verification method used quantitative approach. Credit Risk Thitung for NPL amounted -1.959 negative sign and Ttabel of 0.740, then by comparison Thitumg and Ttabel obtained figures -1.180 <0.740 with significant value of 0.145> 0.05. It can be concluded that partial NPL but not significant effect on profitability in BJB Bank. Liquidity Thitung for liquidity amounted to 0.850 is positive and ttabel figures obtained 0.850 <0.740 and significant value of 0.475> 0.05 it can be concluded that partial liquidity no significant effect on profitability in the BJB Bank. Credit risk and liquidity to Profitability in simultan with the provisions of a significant level of a = 0.05 or 5% with the degree of freedom DF1 = k-1 and DF2 = nk where Ftable value by 6, 94. So the results obtained from the comparison Fhitung with Ftabel of 2.261> 6.94 can be inferred credit risk and liquidity no significant effect on the profitability of the significance level of 0.252> 0.05. Keywords: NPL, LDR and Profitabilitas
DETERMINAN PROFITABILITAS PADA BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA Uus Ahmad Husaeni
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.568

Abstract

Abstract: The purpose of this study is to examine the factors that affect the profitability in Islamic rural bank in Indonesia. The analytical tool used in this research is multiple linear regression analysis. The results of the study, to simultaneously show that the Third Party Funds, Capital Adequacy Ratio, Financing to Deposit Ratio Non Performing Financing and Operating Expanse to Operating Income (BOPO) significantly affects to Return on Asset (Profitability), while the rest is explained by other factors not enrolled in this study. Keywords: Financing, Internal Factors; Islamic Rural Banks, Multiple Regression
PEMANFAATAN ANALISIS BREAK EVENT POINT DALAM PERENCANAAN LABA (STUDI KASUS PT. SUBUR PAYAKUMBUH) Angelina Siska Mahardi; Yefni -; Atika Zarefar
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.887

Abstract

This research was conducted at PT. Subur Payakumbuh property of Mr. Yohardi is located at Jalan Tan Malaka No. 174 Parit Lampung Payakumbuh. The purpose of this research is to analyze break event point (BEP) in profit planning (case study of PT Subur Payakumbuh). Data collection techniques is by interview, observation and documentation. Source of data obtained from owner of the  PT. Subur Payakumbuh and type of data used are primary data and secondary data. The result of calculation of BEP (unit) obtained is as much as 36.766.030 eggs and BEP (Rupiah) obtained is as much as Rp34.874.805.341. After obtained BEP calculation, the management of PT. Subur Payakumbuh can use several alternatives for profit planning in 2017. The first alternative that can be done is to reduce costs or minimize existing costs. The second alternative is by increasing the sales volume from 41,117,363 eggs to 42,163,609 eggs. The third alternative that can be done by PT. Subur Payakumbuh as a tool of management by increasing the average selling price of eggs from Rp948,561 to Rp1.054.
PENGARUH PENERAPAN E-AUDIT TERHADAP KINERJA AUDIT KEUANGAN DI BPK RI PERWAKILAN JAWA BARAT Yanti Rufaedah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.917

Abstract

Abstract: Performance of BPK RI West Java Representative in audit of financial statements of entities using state budget, increasingly become a center of attention, because the audit result from this independent state institution also determining the credibility of its auditee. The expansion in the number of audited entities, along with the increasingly widespread regional autonomy climate, is much greater than the number of existing BPK auditors. This study aims to determine how much the Implementation of e-audit influenced the Performance Audit Finance by BPK auditors in BPK RI Representative of West Java. This study used primary data obtained through the distribution of questionnaires 50 BPK auditors as a representative sample of the total population of 100 people with purposive sampling technique. Simple Regression Analysis method was used to answer the problem and the hypothesis was tested with t-test. Weighted respondents' answers using Likert Scale with score range 1-5. The result shows that E-audit implementation have positive significant effect to Audit Performance of Financial Statement at BPK RI West Java Representative.Keywords: e-Audit, Financial Audit Performance
KAJIAN DAMPAK INSIDER OWNERSHIP, EXTERNAL OWNERSHIP DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2009-2015) Banter Laksana
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.918

Abstract

Abstract: This study aims to test empirically the effect Leverage, insider ownership, and external ownership to firm value. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in the period 2009 to 2015. The data collection method used is purposive sampling, and gained as much as 113 sample. Testing of the entire hypothesis in this study using path analysis, through Amos program package version 16.0 for Windows. The results of this study indicate that ownership by internal and external parties could encourage managers in decision making for external financing (leverage) to increase the value of the company. The findings of this study may indicate that the investment of mediation shareholding by external influences on firm value.Keywords: Leverage, insider ownership, and external ownership, and the firm value
REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti Hastuti; Endah Dwi Kusumastuti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.919

Abstract

Abstract: The revaluation of property, plant and equipment is the re-appraisal of the company's fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the company's assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the company's tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax

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