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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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KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI BERDASARKAN PERSPEKTIF FRAUD DIAMOND Billy Billy; Andrianus Andrianus; Retno Yuliati; Yang Elvi Adelina
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.v11i2.1346

Abstract

The purpose of this research is to examine which factors that drive students especially that majoring in accounting, commit academic dishonesty based on fraud diamond theory and refers to (Sabli, Hamid, Haron, & Wahab, 2018) research. Based on all initial research, we can see that there are many inconsistent results from many universities. The sampling method that we use for this research is purposive sampling using questionnaires. The object of this research is Undergraduate Accounting Student from one of the Public University in Tangerang (XYZ) from the second to the eighth semester (2015-2018 batch), within the total of 260 respondents. Those data samples are processed with Structural Equation Model (SEM). The result of this research shows that only rationalization has positive significant correlation to academic dishonesty. The model of this research is proven to fulfill the goodness-of-fit, unidimensionality, and reliability standard. The result is adequate to provide input about the importance of maintaining integrity, especially because most of these students will become an accountant in the future. Keywords: Fraud diamond, academic dishonesty, accounting student
ANALISIS PERBANDINGAN STABILITAS SISTEM PERBANKAN SYARIAH DAN KONVENSIONAL DI INDONESIA Ahmad Fatoni; Sahabudin Sidiq
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.v11i2.1350

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan stabilitas sistem perbankan syariah dan konvensional di Indonesia beserta faktor yang mempengaruhinya. Penelitian ini menggunakan regresi data panel dengan mengambil sampel 9 aset terbesar bank syariah dan konvensional di Indonesia selama periode observasi 2010-2016. Alat analisis yang digunakan adalah analisis nilai Z-score dan regresi data panel. Hasil regresi menunjukkan bahwa secara simultan faktor internal yang terdiri dari pembiayaan berbasis PLS, NPF, LAR, BOPO, Ukuran Bank, HHI dan faktor Eksternal terdiri PDB dan inflasi berpengaruh signifikan terhadap stabilitas sistem perbankan syariah. Secara parsial variabel pembiayaan berbasis PLS, NPF, LAR, BOPO, Ukuran Bank dan PDB berpengaruh signifikan terhadap stabilitas sistem perbankan syariah. Sementara itu hasil regresi data panel menunjukkan secara simultan faktor internal (BI Rate, NPL, LAR, BOPO, Ukuran Bank dan HHI) dan faktor eksternal (PDB dan inflasi) berpengaruh signifikan terhadap stabilitas sistem perbankan konvensional. Secara parsial variabel BI Rate, BOPO, Ukuran Bank, HHI dan PDB berpengaruh signifikan terhadap stabilitas sistem perbankan konvensional. Hasil analisis perbandingan stabilitas sistem perbankan syariah dan konvensional di Indonesia melalui analisis nilai Z-score menunjukkan bahwa sistem perbankan syariah mempunyai stabilitas yang lebih baik daripada sistem perbankan konvensional.
KORELASI ANTARA VARIABEL DEMOGRAFI DENGAN TINGKAT ADOPSI E-BANKING SRI WIDIYATI SOEMODIPOERO
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.v11i2.1528

Abstract

Abstract Service innovations that have been carried out by banks will succeed depending on the intention of adoption and the intention of loyal customers in using E-Banking.The higher the intention of adoption and the intention of loyalty towards banking innovation, the stronger the banking system, the financial system is not easily fragile and the national economy is stronger. The research problem is how the correlation between demographic variables with the level of adoption of E-Banking. Sampling is purposive sampling and data is collected by using a questionnaire. Data analysis using cross tabulation and using Chi Squared. Statistical test results show that gender and education level do not correlate with E-Banking adoption rates while age and occupation variables have a correlation with E-Banking adoption rates. Keywords: E-Banking, adoption rate, demographic variables, Chi-Squared
PENGARUH SIKAP, NORMA SUBJEKTIF, KENDALI PERILAKU DAN RELIGIUSITAS TERHADAP INTENSI MENGGUNAKAN UANG ELEKTRONIK ferinaldy ferinaldy; Muslikh Muslikh; Nurul Huda
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.v11i2.1531

Abstract

Abstract: The purpose of this study is to examine the factors of attitude, subjective norms, behavioral control, and religiosity towards behavior through the intention to use electronic money in YARSI University students. Based on a literature review, this research hypothesis states that attitudes, subjective norms, behavioral control, and religiosity affect behavior through intention. This study uses survey data from questionnaires to 127 respondents. Hypothesis testing techniques are done by using SEM analysis with Lisrel software. The results of data processing indicate that the Attitude Variable, Subjective Norms, Behavioral Control, and Religiosity have a significant influence on behavior through the intention to use electronic money. Intention variable has a significant effect on behavior using electronic money with a t-value of 7.86. Behavioral Control Variables and subjective norms have a greater influence on behavior through the intention to use electronic money than other variables. Suggestions based on research results: first, it is necessary to expand information to the public about the benefits of using electronic money. Second, it is necessary to increase the number of merchants or expand the place of use so that the use of electronic money becomes more extensive and maximal. Keywords: intention, electronic money, TPB, SEM.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS KERJA PEGAWAI DI PEMERINTAH DAERAH lili indrawati; etti ernita sembiring
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.v11i2.1559

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modal intektual terhadap produktivitas kerja pegawai.  Penelitian ini dilakukan di Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat.  Jumlah responden sebanyak 128 pegawai dari 10 -11 satuan kerja yang ada di pemda tersebut.  Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Analisis data yang digunakan adalah menggunakan aplikasi WarpPLS.   Hasil penelitian menunjukkan  bahwa modal intelektual berpengaruh positif terhadap produktivitas kerja pegawai Kata kunci: Modal intelektual, Produktivitas kerja pegawai, Pemerintah Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat. The purpose of this research is to analyze and prove the role of  intellectual capital against employee productivity in local government.  The research was carried out at the Cimahi local government,Bandung Local Government and West Java Province.  The number of respondent was 128 employees from 10 -11 accounting entity in  each local government.  The research method used is purposive sampling. To analyze the data from the respondent is WarpPLS.  The research shows that intellectual capital does affect positive significantly the employee productivity of local government. Keyword: Intellectual Capital, employee productivity, Cimahi Local Government, Bandung Local Government and West Java Province.
EVALUASI PRAKTEK PERBANKAN SYARIAH DI INDONESIA : INTEREST RATE FREE? Radia - Purbayati
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.v11i2.1575

Abstract

The aim of this study is to evaluate Islamic Banking practice truly interest rate free on determining funding and financing pricing. The object of this study are Islamic and Conventional Banking in Indonesia 2014-2018. Variables used in the study consists of equivalent rate (interest rate) of demand deposit, saving deposit, time deposit, working capital financing (loan) and financing (loan) in Islamic and Conventional Banking. VAR / VECM Modelling and Granger Causality Test applied on these 5 Models. The evidence shows that at that time there are only Model 2 and Model 5 were Granger Cause at one way in the short run. On the other hand, pricing on funding and financing product at islamic banking were determined by its time lag of pricing on funding and financing products at islamic and conventional banking , vice and versa. The shocks at the short run will be adjusted as its shocks response into long run equilibrium. It means the practicing Islamic banking in Indonesia is not truly interest rate free. Keywords : Pricing on funding and financing products, Islamic Banking, Conventional Banking, VAR/VECM Modelling, Granger Causality.
PEMERINGKATAN OBLIGASI INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA BERDASARKAN RISK PROFILE DENGAN JAMINAN OBLIGASI SEBAGAI VARIABEL MODERASI Erin Wijayanti; Indah Yuliana
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.v11i2.1607

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Risk Profile dalam menentukan peringkat obligasi industri perbankan di Bursa Efek Indonesia (BEI) dan memiliki peringkat obligasi di PT. Pefindo. Risk Profile yang diteliti yakni risiko kredit yang diproksikan dengan rasio Non Performing Loan (NPL) dan risiko likuiditas yang diproksikan dengan rasio Loan to Deposit Ratio (LDR). Sampel dipilih dengan metode purposive sampling. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Jumlah populasi adalah 44 bank dan dipilih 16 bank sebagai sampel dalam penelitian ini. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif dan Partial Least Square (PLS) untuk pengujian model pengukuran dan struktural. Hasil penelitian ini adalah: 1) Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) secara langsung berpengaruh signifikan dengan arah positif terhadap peringkat obligasi, 2) jaminan secara langsung tidak berpengaruh signifikan terhadap peringkat obligasi, 3) jaminan memperkuat hubungan risiko kredit dengan peringkat obligasi, 4) jaminan memperlemah hubungan risiko likuiditas dengan peringkat obligasi. Pada variabel yang digunakan dalam penelitian menunjukkan bahwa variabel tersebut dapat menjelaskan peringkat obligasi sebesar 48.8% sedangkan sisanya sebesar 51.2% dipengaruhi oleh variabel lain yang tidak terdapat dalam model penelitian.
PENGARUH TRANSAKSI NON TUNAI TERHADAP JUMLAH UANG BEREDAR DI INDONESIA TAHUN 2015- 2018 DENGAN INFLASI SEBAGAI VARIABEL MODERASI MEILINDA NUR RASYIDA FATMAWATI; Indah Yuliana
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.v11i2.1608

Abstract

ABSTRACTNowadays, Non-cash transactions are increasingly used in transactions. Besides being more practical, easy and fast, non-cash transactions influence monetary policy in Indonesia. In monetary policy, non-cash transactions affect the level of money supply. Also besides, other factors can affect the money supply, namely inflation. Non-cash transactions in this study use a debit ATM, credit ATM, and electronic money. The purpose of this study is to obtain evidence of the effect of non-cash transactions on the money supply in Indonesia with inflation as a moderating variable during 2015-2018. Data collection is based on secondary data and the analysis technique used was Moderating Regression Analysis (MRA) test. Based on the results of research conducted, non-cash transactions have a positive and significant effect on the money supply and inflation can strengthen the relationship of non-cash transactions to the money supply.Keywords: non-cash transactions; Debit ATM. ATM credit, electronic money, inflation, money supply (M1) ABSTRAKTransaksi non tunai kini semakin banyak digunakan dalam bertransaksi. Selain lebih praktis, mudah dan cepat, transaksi non tunai memiliki pengaruh terhadap kebijakan moneter di Indonesia. Dalam kebijakan moneter, transaksi non tunai mempengaruhi tingkat jumlah uang beredar di masyarakat. Selain itu, terdapat faktor lain yang dapat mempengaruhi jumlah uang beredar yaitu inflasi. Transaksi non tunai pada penelitian ini menggunakan ATM debet, ATM kredit dan uang elektronik. Tujuan penelitian ini adalah untuk mendapatkan bukti pengaruh transaksi non tunai terhadap jumlah uang beredar di Indonesia dengan inflasi sebagai variabel moderasi selama tahun 2015- 2018. Pengumpulan data menggunakan data sekunder dan teknik analisis yang digunakan adalah uji Moderating Regression Analysis (MRA). Berdasarkan hasil penelitian yang telah dilakukan adalah transaksi non tunai memiliki pengaruh positif dan signifikan terhadap jumlah uang beredar dan inflasi mampu memperkuat hubungan transaksi non tunai terhadap jumlah uang beredar. Kata Kunci: transaksi non tunai; ATM debet. ATM kredit, uang eletronik, inflasi, jumlah uang beredar (M1) 
INFLASI, TINGKAT SUKU BUNGA, DAN KONSUMSI DI PROVINSI ACEH Hakim Muttaqim; Hamdani Hamdani; Dasmi Husin
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.v11i2.1627

Abstract

This study aims to look at the effect of inflation and interest rates on public consumption in Aceh province in the long term and short term with the data used are annual data from the above variables starting from 1996 to 2015. The method used is Error Correction Models ( ECM). The results of data analysis in this study using Software Eviews 7 shows that inflation has a significant effect on people's consumption in Aceh Province in the long term and short term, while interest rates only affect the long term.
PENGARUH KEPATUHAN DAN SANKSI PERPAJAKAN TERHADAP PERENCANAAN PAJAK (TAX PLANNING) PADA WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA BANDUNG BOJONAGARA rima sundari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i1.1672

Abstract

ABSTRACT Today many companies are making various efforts to reduce their taxes, these efforts are called tax planning. Tax planning can lead to tax planning that is legal and illegal. Illegal tax planning will be avoided if taxpayers are in compliance with tax regulations and taxpayers are aware of applicable tax sanctions. Likewise, if we do not comply with these regulations, they will be subject to sanctions. Based on this phenomenon, the researcher is interested to find out more about the problem in more depth by involving the taxpayers as the perpetrators of the problem so that it can provide a clearer picture of how tax compliance, tax sanctions and tax planning that occur in taxpayers who registered at the Tax Office (KPP) Pratama Bandung Bojonagara. Based on the research that has been done, the result that can be concluded is that there is an influence between tax compliance and sanctions on tax planning both partially and simultaneously. Keywords: Tax Compliance, Tax Sanctions, Tax Planning ABSTRAK Dewasa ini banyak perusahaan yang melakukan berbagai upaya untuk memperkecil pajaknya, upaya tersebut disebut dengan perencanaan pajak. Perencaan pajak dapat mengarah kepada perencanaan pajak yang bersifat legal dan ilegal. Perencanaan pajak yang bersifat ilegal akan bisa dihindari apabila para wajib pajak memiliki kepatuhan atas peraturan perpajakan dan para wajib pajak paham akan sanksi perpajakan yang berlaku. Begitu pula apabila kita tidak patuh akan peraturan tersebut maka akan dikenakan sanksi. Berdasarkan fenomena tersebut, maka peneliti tertarik untuk mengetahui lebih jauh permasalahan tersebut secara lebih mendalam dengan melibatkan para wajib pajak sebagai pelaku dari permasalahan tersebut sehingga dapat memberikan gambaran yang lebih jelas mengenai bagaimana kepatuhan wajib pajak, sanksi perpajakan dan perencanaan pajak yang terjadi pada wajib pajak yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Bandung Bojonagara. Berdasarkan penelitian yang telah dilakukan, hasil yang dapat disimpulkan adalah terdapat pengaruh antara kepatuhan dan sanksi perpajakan terhadap perencanaan pajak baik secara parsial maupun simultan. Kata kunci: Kepatuhan Perpajakan, Sanksi Perpajakan, Perencanaan Pajak

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