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.
Articles
228 Documents
<![CDATA[KLASIFIKASI SEKTOR INDUSTRI KOTA BANDUNG BERDASARKAN METODE KESEBANDINGAN MODEL INPUT OUTPUT ]]>
<![CDATA[Teti Sofia Yanti]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.920
<![CDATA[Abstract: The preparation of input output tables aims to present a picture of the interrelationships and interconnections among sector units in the economy as a whole, so that the input output model is a complete and comprehensive analysis tool. For the purposes of planning and evaluating the overall development outcomes of both national and smaller scale (district / city level), the regional development planning approach model can use an input-output analysis model. Through the analysis of the location quention can be seen the diversity of the economic base of a region's society. Against the areas analyzed can be classified sectors that are able to compete in their own territory or that can compete with other regions. Based on the analysis of 40 economic sectors in Bandung, as many as 16 sectors able to compete with other regions, and the rest can only compete in the area of Bandung.Keywords: Output Input Model, Location Quotient, Industry Classification, Output, Labor]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Kabupaten dan Kota se-Jawa Barat) ]]>
<![CDATA[Putri Puspita Ayu]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.921
<![CDATA[Abstract: This research was conducted to analyze the factors that influence the Local Government Financial Report, case study at the Government of Regency and City in West Java. This research uses analytical descriptive method. In collecting data conducted, the researchers conducted data collection through field research and library research. The author obtained research data from the Badan Pemeriksa Keuangan (BPK). BPK is a State institution in the Indonesian state administration system which has authority to examine the management, financial responsibility of the State and the Region. Factors disclosure of Local Government Financial Statements proxied by total realization of regional expenditure, total assets, level of dependence, and audit opinion. Where based on statistical results indicates that the total realization of regional expenditure has no influence on full disclosure of Local Government Financial Statements while Total assets, level of dependence, and audit opinion have a significant influence on full disclosure of local government financial statements.Keywords: Dependency Level, Audit Opinion, Disclosure of Government Financial Report]]>
<![CDATA[ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” ]]>
<![CDATA[Arry Irawan]]>;
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Fiesty Utami]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.922
<![CDATA[Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords:Worksheet, Public Finance Report, Public Accounting Firm]]>
<![CDATA[PENGARUH RETURN ON ASSET (ROA) TERHADAP INVESTASI AKTIVA TETAP PADA PT INTI (PERSERO) BANDUNG PERIODE 2010-2014 ]]>
<![CDATA[Sarah Librianna]]>;
<![CDATA[Karyadi Karyadi]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.923
<![CDATA[Abstract: This research aimed to know (1). Return On Asset (ROA) at PT INTI (Persero) Bandung (2). Fixed asset investment at PT INTI (Persero) Bandung (3). The influence of Return On Asset (ROA) to Fixed asset investment at PT INTI (Persero) Bandung. The research method used by the writer is quantitative method with descriptive analysis approach. Data collection techniques using observation techniques, literature review. The analysis technique used is normality test, product moment correlation, coefficient of determination, simple regression, and t test. The results showed that the test on the Return On Asset (ROA) to Fixed asset investment, namely Return On Asset (ROA) had an impact on Fixed asset investment which the Return On Asset (ROA) impact of 36.5% on Fixed asset investment at PT INTI (Persero) Bandung and 63.5% are influenced by other factors. Suggestions for the PT INTI (Persero) Bandung, should be better in controlling of the financial and cost efficient and also invest in fixed asset to increase revenue and others benefit.Keywords: Return On Asset (ROA), Fixed Asset Investment]]>
<![CDATA[PERAN BUDAYA ORGANISASI TERHADAP IMPLEMENTASI NEW PUBLIC MANAGEMENT DALAM PENINGKATAN KINERJA MANAJERIAL SEKTOR PUBLIK ]]>
<![CDATA[Lili Indrawati]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.924
<![CDATA[Abstract: The purpose of this research is to analyze and prove the role of organization cultures, against implementation of new public management in enhancing public sector managerial performance. The research was carried out at the Cimahi local government. The number of respondent was 258 employees from 42 working units. The research method used is purposive sampling. To analyze the data from the respondent is interaction regression. The research shows that organizational culture does not affect the relationship between NPM and public sector managerial performanceKeywords: New Public Management, Organizational Culture, Leadership Style, Intellectual Capital and Performance of Public Sector Managerial, Cimahi Local Government]]>
<![CDATA[PENGARUH ASPEK IMPLEMENTASI DAN ASPEK MANFAAT DALAM PELAKSANAAN ANGGARAN TERHADAP NILAI KINERJA BADAN PERTANAHAN NASIONAL REPUBLIK INDONESIA ]]>
<![CDATA[Rukmi Juwita]]>;
<![CDATA[Resya Ayu P.A.Y Syamara]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.925
<![CDATA[Abstract: Bureau of Finance and the State Property in the National Land Agency of the Republic of Indonesia is a unit that includes most of the financial activities of BPN. In the assessment the value performance of BPN can be provided by using Aspect of Implementation and Aspect of Benefits in the implementation of the budget. Therefore, with reference to the Ministry of Finance Regulation No. 249 / PMK.02 / 2011, researchers conducted a study of the influence of the Aspect of Implementation and Aspect of Benefits (Independent Variable/X2) of the Performance Value (Dependent Variable/Y) of BPN. The method used in this research is associative method. The result is the value of T for 16,318 of Implementation Aspects and 244 of Benefits Aspects. With the significant benefits of 0,000 for both. While the F value of the research is 1223.233. From these results it can be concluded that the implementation aspect and the aspect of benefits have a positive and significant effect partially to Value Performance. Aspects of Implementation and Benefits aspects together have a positive and significant effect on the performance value. Keywords: Implementation Aspects, Benefits Aspects, Performance Value]]>
<![CDATA[ANALISIS PERAN AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP TINGKAT INDEKS TATA KELOLA PEMERINTAHAN (Studi Kasus Pada Pemerintahan Provinsi Se-Indonesia) ]]>
<![CDATA[Tika Septiani]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.926
<![CDATA[Abstract: This research is conducted to analyze the accountability of local government financial report have significant influence to level of Indonesian Governance Index (IGI). Case study on provincial government throughout Indonesia. This research uses descriptive analysis method. The data used secondary data with using the local government financial report from Badan Pemeriksa Keuangan (BPK). Badan Pemeriksa Keuangan (BPK) is a state high institution in the Indonesian state administration system which has the authority to examine the management and responsibility of state and local finances. Hypothesis testing using t test and multiple regression analysis, obtained the form of equation Y = 18,023 - 0,180 X1 + 0,593 X2 + 0,034 X2 + e, and coefficient of determination (R2) equal to 76,3%. From the results of research and hypothesis testing conducted it can be concluded that accountability of local government financial statements have a significant effect on the index of good governance.Keywords: Accountability, Good Government Governance]]>
<![CDATA[PENERIMAAN PAJAK DAERAH MELALUI KONTRIBUSI PAJAK HOTEL DAN HIBURAN ]]>
<![CDATA[Deden Edwar Yokeu Bernardin]]>;
<![CDATA[Iwan Sofyan]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.927
<![CDATA[Abstract: The purpose of this study to determine the local taxes revenue through the contribution of hotel taxes and entertainment taxes revenue area of Bandung city period 2010-2015. The method of analysis used in the research is descriptive method verifikatif with quantitative approach. The result of hotel tax contribution and entertainment to tax revenue does not reach 50% because that becomes the local tax eye reaching 11 item of tax and from both taxes studied as independent variable of highest contribution value is hotel tax. Hotel tax has a significant influence with the positive direction of local tax revenues of local tax revenues of Bandung, it shows the contribution of hotel taxes very meaningful value. The entertainment tax has a negative and insignificant effect on local tax revenues, which means that if the entertainment tax increases then local tax revenues do not increase directly, local tax revenues may remain or may decrease. The influence of hotel tax and entertainment tax on local tax revenues simultaneously have a significant influence with the positive direction. This simultaneous influence indicates that the effect of hotel and entertainment taxes should be done together to have an impact on changes in local tax revenues. Keywords: Hotel Taxes, Entertainment Taxes, Local Taxes]]>
<![CDATA[PENGARUH PENERBITAN SUKUK KORPORASI TERHADAP REAKSI PASAR MODAL INDONESIA PERIODE 2002-2016 ]]>
<![CDATA[Fathima Dhiya Salsabilla]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.928
<![CDATA[Abstract: The study aims to determine the prediction of differences that occur in capital market reactions before and after the issuance of sukuk, seen from the chances of trading volume activity and average abnormal return. The object of this study is a company that issued sukuk in the period of 2002-2016. The sample that taken for research is using purposive sampling technique. The method used in this research is comparative test analysis method with the observation period 14 days before the issuance of sukuk and 14 days after the issuance of sukuk. Sources of data used are secondary data in the form of historical stock prices derived from the Otoritas Jasa Keuangan and the Indonesia Stock Exchange. The results of this study based on different test results using wilcoxon signed rank test showedthat there was no significant changes in trading activity volume before and after the issuance of sukuk, proved by the significance of the test results of 0.887 bigger than the specified significance. Another test results using Paired Sample T-Test showed that there was no significant difference of abnormal return before and after issuance of sukuk, proved with significance of test result 0.913 bigger than the result of significance.Keywords: Sukuk Issuance, Trading Activity Volume, Abnormal Average Return]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SATUAN KERJA POLITEKNIK NEGERI BANDUNG ]]>
<![CDATA[Lili Indrawati]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i1.1005
<![CDATA[Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents. The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report. Based on this, the purpose of this study is to determine what factors affect the succes of the accrual-based SAP application in the units of Bandung State Polytechnic. This research is conducted by qualitative method with emphasis on interpretive approach. Data analysis is carried out through three steps, namely: 1) Data collection, 2) Data redustion, 3) Data presentation, and 4) Decesion making or verification. The result showed that: 1) The environment/condition oriented to the application of accrual accounting is very supportive; 2) existing regulation can be applied without constraints; 3) human resources are competent; 4) software help completion of work; 5) the existing hardware already supports and in accordance with the software; 6) financial statement can be completed and sent on time.Keywords: Success Factor, Accrual Bases, Bandung State Polytechnic]]>
