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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 228 Documents
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PENGARUH ASPEK-ASPEK KINERJA LINGKUNGAN PERUSAHAAN TERHADAP HARGA SAHAM SYARIAH YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX Widya Sari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i2.1215

Abstract

This research tried to relate the stock price changes with the orientation of the company in achieving maximum profit associated with corporate social responsibility. Beginning with the increasing demands and awareness of corporate social responsibility and the development of social accounting in Indonesia, there are several aspects that must be informed by the company to explain the impact of the company's activities on the economy, environment and social. These things are associated with market reactions and investor responses or potential investors in the capital market, then the research was conducted with the objective:   “To Measure the Magnitude of The Effects of Environmental Performance Aspects on the Shariah Stock Price of the companies listed on the Jakarta Islamic Index”. The population in this research are the stock price of the companies listed on the Jakarta Islamic Index (JII) in Indonesia Stock Exchange (IDX). To analyze the data is used multiple regression analysis of panel data. The variables in this research consisted of independent variables, namely the environmental performance’s aspects as variable X, and dependent variable (Y) ie Shariah Stock Price.  Based on the results of this research prove the existence of a strong relationship between independent variables simultaneously with the dependent variable, which means aspects of the Environmental Performance of the Company have a strong influence on the price of Islamic stocks in the Jakarta Islamic Index, if correlated together. Keywords: Environmental Performance, Stocks, Shariah.
KONDISI MAKROEKONOMI SEBAGAI FAKTOR YANG MEMPENGARUHI NERACA TRANSAKSI BERJALAN PERIODE 1999-2016 Erric Wijaya
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1247

Abstract

This study discusses the current account and itsinfluencing factors. The factors influencing the current account are macroeconomic factors, including national income (GDP), inflation, interest rate (SBI), and exchange rate.The period of this study starts from 1999 - 2016 using annual data. This study looks at the short-term and long-term effects of macroeconomic factors that affect the current account balance. The research model of this study was using cointegration test and Error Correction Model (ECM).The results showed that in the long run, the macroeconomic variables of national income (GDP) and inflation significantly influenced the current account balance. While in the short term, macroeconomic variables inflation and exchange rate significantly influenced the current account balance. Thusit can be concluded that, the inflation variable is the main macroeconomic variable that influenced the current account balance in the long term and in the short term. Keywords: current account, national income, SBI, inflation, exchange rate
PENGARUH BELANJA KESEHATAN TERHADAP ANGKA HARAPAN HIDUP KABUPATEN KOTA DI JAWA BARAT Estro Dariatno Sihaloho
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1308

Abstract

This paper has two objectives. The first is to estimate the effect of health expenditure on life expectancy in regencies and cities in West Java Provinces. The second is to estimate the effect of the number of poor people on life expectancy in regencies and cities in West Java Provinces. Life expectancy is a measurement of the average time of human lives. This paper uses three-technique of Data Panel regression model:  Pooled OLS, Fixed Effect Model and Random Effect Model. This paper uses Data Panel on 27 Regencies and Cities in West Java Provinces from 2014 to 2016. This paper use Life expectancy as the dependent variable, health expenditure and number of poor people as the independent variable. The result shows that Pooled OLS, Fixed Effect Model and Random Effect Model estimate the health expenditure has a positive and significant effect on life expectancy in regencies and cities in West Java Provinces. Pooled OLS and Random Effect Model technique estimate number of poor people has a negative and significant effect on life expectancy in regencies and cities in West Java Provinces.
INOVASI MODEL PEMBIAYAAN MUDHARABAH OLEH INDUSTRI KEUANGAN NON BANK (IKNB) TERHADAP USAHA PENGOLAHAN TERASI Achmad Kholiq; Nono Hartono; Ah. Fathonih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1318

Abstract

Shrimp pasta processing business capital sources in Cirebon 62% comes from private funds and only 9% comes from banks. Based on the response the identification of SMEs to the Islamic bank by using ANN showed a medium response. SMEs still assume there is no difference between Islamic banks with conventional due to minimal knowledge of Islamic banks. The MEV value obtained on the use of technology semimodern and production during the rainy season. That is the use of semi-modern technology will be able to increase revenues high when supply of raw materials (rebon) widely available.Innovation mudaraba models by IKNB for processing shrimp is to provide incentives on the number of payments and the differences in the results between the dry season to rainy season on account of helping because Mudhorib revenue decline.
ANALISA PENGARUH PERTUMBUHAN KREDIT, JENIS KREDIT, TINGKAT BUNGA PINJAMAN BANK DAN INFLASI TERHADAP KREDIT BERMASALAH Arfan Rachmadias Saputro; Susi Sarumpaet; Tri Joko Prasetyo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1325

Abstract

Abstract: This research was conducted to analyze the effect of loan growth, loan type, interest and inflation on non-performing loan. Samples were focused on Indonesian commercial banks. Multiple regression linear analysis was used, whereas the samples were obtained using purposive sampling method. Total sample consists of 82 commercial banks with financial statements for the year of 2013 to 2017. Result shows that each variable; loan growth, loan type and interest have a positive effect on non-performing loan. On the other hand, inflation has a negative effect. Keywords: Loan Growth, Loan Type, Interest, Inflation, Non-Performing Loan.
THE INITIAL IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING, THE EFFECT ON PERFORMANCE AND FINANCIAL REPORTING QUALITY AT LOCAL GOVERNMENTS IN INDONESIA Rindu Rika Gamayuni
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1326

Abstract

Abstract: In Indonesia local government, accrual based Government Accounting Standard (GAS) was started to be mandatorily applied in 2015, so this research aims to investigate to what extent the role of accrual GAS implementation toward quality of financial reporting and financial performance especially at local governments. Population of this study is Local Governments of districts/cities in Indonesia for Fiscal Year 2014 and Fiscal Year 2015, as many as 542 local governments (before and after the implementation of accrual base).  Sampling method uses probability sampling which is cluster sampling. In this case, the population is divided based on 34 province clusters, so the number of sample obtained is 242 local governments of districts/cities in Indonesia.  The hypothesis testing uses paired t test. The object of research is the financial reporting quality and financial performance. The results of this study provide empirical evidence that there is an increase in the quality of financial reporting after the application of accrual-based accounting at local governments in Indonesia, but have not proven the existence of the increased financial performance. There is no differences in financial performance before and after accrual based accounting implementation at local governments in Indonesia. This hyphothesis  was not supported due to the application of accrual basis accounting is still in the early stages of implementation (1 year) that still have constraints in limited human resources competencies, necessary adaptations or adjustments in the process of change. Local governments in Indonesia must apply accrual based accounting because it is proven that it increases financial report quality.  However, the system implementation in the beginning period found many obstacles so it needs continuous adjustment and learning in order to reach desirable goal. There is still a debate on how important is the implementation or adoption of accrual IPSAS in many countries, including Indonesia.  In Indonesia, the implementation of accrual based Government Accounting Standard (SAP/GAS) is new mandatory since 2015. The result of this research will give contribution to the theory, that there is significant influence of implementation accrual based GAS to financial reporting quality, but no significant increase in financial performance (efficiency and effectiveness) at local government.  Therefore, this result study will be used to determine related policies about the implementation of accrual based GAS. Keywords: Accrual Based Accounting, Financial Reporting Quality, Financial Performance, Government
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM BANK UMUM SYARIAH NASIONAL DI BURSA EFEK INDONESIA (Studi Kasus: PT Bank Panin Dubai Syariah, Tbk.) Benny Barnas
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1327

Abstract

Abstract: The purpose of this research is to examine the effect of Financial Performance, namely Return on Assets (ROA) and Earnings Per Share (EPS) on the stock price’s changes of National Sharia Commercial Banks are listed on the Indonesia Stock Exchange (IDX). The research hypothesis was analyzed using multiple linear regression methods, while the financial data is taken from Bank Panin Dubai Syariah, Tbk. with the period of 2014-2017. The results indicate that Return on Assets (ROA) and Earnings per Share (EPS) both partially and simultaneously influence on stock prices. However, the result of adjusted R2 show that 38,30 percent of stock prices are influenced by the Return on Assets (ROA) and Earning per Share (EPS), while 87,90 percent is influenced by other variables outside this model. Keywords: Return on Asset (ROA), Earning per Share (EPS), and Price of Share.
PERSEPSI SIVITAS AKADEMIKA MUSLIM TERHADAP WAKAF UANG Nurul Huda; Perdana Wahyu Sentosa; Novarini Novarini
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1328

Abstract

Abstract: The low collection of cash waqf is one of them due to the level of public understanding of cash waqf. This research aims to describe the characteristics of respondents based on the socio-economic demography of the Muslim Academic Community; and analyze of factors of influence people's perceptions of cash waqf in the Muslim Academic Community. The research method used is logistic regression analysis. The sample in this study were 138 respondents who were The Muslim Academic Community in Jabodetabek. The results showed that the respondents' characteristics of the sex of most women, aged between 20 years and less than 25 years, had income of less than Rp 3 million per month, were not married, had family members between 3 and 5 people, less than 2 people worked , have family responsibilities, students in university, have not worked, Private Universities in Central Jakarta, and the majority have never doing cash waqf. The results of the logistic regression analysis indicate that a person's level of faith and one's age can significantly influence perceptions of doing cash waqf. Keywords: Perception, Cash Waqf, Muslim Academic Community, Logistic Regression.
DAMPAK KUALITAS LAYANAN DAN NILAI NASABAH TERHADAP KEPUASAN NASABAH PERBANKAN SYARIAH Hamdani Hamdani
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1329

Abstract

Abstract: This research refers to studying service quality and customer value towards customer satisfaction in Islamic banking with a case study in PT Bank Syariah Mandiri Lhokseumawe Branch. The data used in this study are primary data through interviews using a questionnaire. The sample in this study was accidental sampling. The research method used is qualitative and quantitative methods, with multiple linear regression analysis. The results released by simultaneous shows, service quality and customer value have a positive and significant influence on customer satisfaction. While the results of the study indicate that, service quality has a positive and significant effect on customer satisfaction, the customer value also has a positive and significant influence on customer satisfaction. From the variable Quality of service and value of customers that are just the same as partial to customer satisfaction in Islamic banking. This research can be used as an evaluation and input for the management of a special sharia banking company, PT Bank Syariah Mandiri, Lhokseumawe Branch, to always improve service quality and value customers receive customers satisfied with services and benefits obtained or obtained by customers. Keywords: Service Quality, Customer Value, Customer Satisfaction
EFEKTIVITAS PENERAPAN PENGENDALIAN INTERN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA BANDUNG Kamalah Saadah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 2 (2019): Jurnal Ekspansi November 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i2.1338

Abstract

Competition during the ASEAN Economic Community (MEA) encourages all business units to be able to optimize their performance. Actors of MSMEs (Micro, Small and Medium Enterprises) which have a large contribution to the nation's economy need to look at internal controls on their entities so they can have competitiveness. This study aims to determine the internal control applied by MSMEs in the city of Bandung. This has become important to observe given the different characteristics of MSMEs with large companies, especially in terms of the number of workers and the division of tasks. A series of questionnaires in the form of a number of questions regarding internal control for small entities will be filled by MSME respondents to find out the description of internal control practices in MSMEs. The method used in this study is a quantitative method with a descriptive approach which in this study will be described regarding internal control of MSMEs in the city of Bandung. The results of the study show that in general the effectiveness of internal controls implemented by MSMEs in Bandung is considered quite good. This allows researchers to propose recommendations as a consideration for planning internal control strategies for MSME activists in general.

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