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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 209 Documents
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Pemodelan Multiple Discriminant Analysis untuk Memprediksi Financial Distress Bank Umum Syariah di Indonesia Radia - Purbayati
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.v12i1.1856

Abstract

The aims of this study is to set financial distress prediction model and to identify the best accuraction and classification from the financial distress prediction model. The objects were 9 Islamic Banks in Indonesia since 2012 to 2017 using Multiple Discriminant Analysis modelling. The variables used financial ratios, consist of ROA, BOPO, Current Assets to Current Liabilities Ratio, NPF, Equity to Total Liabilities, and FDR. The outcome shows that a variable tend to cause an Islamic bank fall into financial distress condition dominantly was NPF ratio. The accuration prediction power with 42 from 42 obervations predicted fall into health bank category were classified correctly (100%), and 2 from 12 Islamic Banks fall into financial distress category were classified incorrectly (16.7%) and were corrected into helath bank category. The classification power created by multiple discriminant analysis was 81.48%.
Analisis Faktor Yang Mempengaruhi Masyarakat Muslim Melakukan Wakaf Saham Anwar Sahal
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.v12i1.1860

Abstract

Abstract: The purpose of this research is to analyze the factors of product knowledge, Islamic religiosity, consumer attitude, trust, intention, and consumer behavior that influencing Moslem societies in contributing to the waqf of shares. This research uses survey data from questionnaires which distributed to 220 respondents who live in areas of DKI Jakarta, Bogor, Depok, Tangerang, and Bekasi. Respondent data is processed using SEM analysis method which supported by Smart PLS application. The result of this research shows that the factors of product knowledge and trust are not significant influence on intention factor of Moslem societies in contributing on waqf of shares. Islamic religiosity and consumer attitude factors have positive and significant influence on intention factor. Meanwhile, intention factor has positive and very significant influence on consumer behavior factor with a statistic value of 22,963. Suggestions based on research result: first, it is necessary to hold a literacy and education program for Moslem societies in order to the understanding and knowledge of Moslem societies about waqf of shares are better. Second, it is necessary to hold a certification program for nazhir so that Moslem societies’ trust in nazhir increases. Keywords: Moslem Societies, Intention, Waqf of Shares.
Peran Moderasi Human Capital Diantara Pengaruh PMA dan PMDN Terhadap Pertumbuhan Ekonomi Islahul amri; Misbahul Munir
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.v12i1.1861

Abstract

Investment and development of human capital is a major concern for the current government. By increasing the value of domestic and foreign investment and the competence of human capital will increase Indonesia's economic growth. The purpose of this study is to determine the effect of domestic investment and foreign capital investment on economic growth with moderated human capital. This research uses a quantitative approach. The number of samples selected amounted to 10 samples obtained from time series data during the period 2010- 2019. Data analysis methods used were multiple regression analysis and the Moderated Regression Analysis (MRA) test. From the results of the study indicate that domestic investment has a positive and significant effect on the money supply. Foreign Investment has a positive and not significant significant effect on the money supply. Human capital is not able to moderate the relationship of Domestic Investment to economic growth. While human capital can moderate the relationship of Foreign Investment to economic growth.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018) Hamdan Arif Fatoni Fatoni
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.v12i1.1888

Abstract

Salah satu tujuan perusahaan adalah untuk meningkatkan kesejahteraan atau memaksimalkan kekayaan pemegang saham (stockholders) melalui peningkatan nilai perusahaan. Nilai perusahaan dapat dipengaruhi oleh bebrapa faktor, diantaranya ialah jumlah aset perusahaan dan seberapa lama perusahaan berdiri dan juga melalui tata kelola perusahaan yang baik atau good corporate governance (GCG). Nilai suatu perusahaan dapat dikatakan baik apabila tata kelola perusahan dilaksanakan dengan baik. Dengan menerapkan GCG yang baik akan meningkatkan keuntungan dan mengurangi risiko kerugian di masa yang akan datang sehinga dapat mengangkat nilai perusahaan. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh Good Corporate Governance (GCG) secara langsung dan tidak langsung dengan adanya profitabilitas terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Pemilihan sampel dalam penelitian ini berdasarkan metode purposive sampling dan diperoleh 16 perusahaan sampel dengan menggunakan teknik analisis data Partial Least Square (PLS). Dari hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh signifikan terhadap nilai perusahaan. Good Corporate Governance (GCG) berpengaruh tidak signifikan terhadap profitabilitas dengan proksi Return On Asset. Profitabilitas dengan proksi Return On Asset berpengaruh tidak signifikan terhadap nilai perusahaan dengan proksi Price Book Value. Good Corporate Governance (GCG) berpengaruh tidak signifikan secara tidak langsung terhadap nilai perusahaan yang diukur dengan Price Book Value melalui profitabilitas yang diukur dengan Return on Asset. Kata Kunci: Good Corporate Governance (GCG), Nilai Perusahaan, Profitabilitas Abstrac One of the company's goals is to increase welfare or maximize the wealth of shareholders (stockholders) by increasing the value of the company. Company value can be influenced by several factors, including the amount of company assets and how long the company stands and through Good Corporate Governance (GCG). The value of a good company as if the governance of the company is implemented well. By implementing good, GCG will increase profits and reduce the risk of loss in the future. So it can lift the value of the company. The purpose of this study is to determine the effects of Good Corporate Governance (GCG) both directly and indirectly with profitability on a company value. This research is conducted at state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection of this study is based on the purposive sampling method and obtained 16 sample companies using Partial Least Square (PLS) data analysis techniques. The results of this study indicated that Good Corporate Governance (GCG) impacted the significant effect on company value. Good Corporate Governance (GCG) has no impact on profitability with the Return On Assets proxy. While profitability with the Return On Asset proxy is not affected by the value of the company with a Value Book Value proxy. Good Corporate Governance (GCG) has an indirect effect on the value of the company as measured by the Price of the Book Price through profitability using Return on Assets. Keyword: Keywords: Good Corporate Governance (GCG), Company Value, Profitability
ANALISIS DETERMINAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH DI INDONESIA Kristianingsih Kristianingsih; Mahesa Dava Wardhana; Setiawan Setiawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2615

Abstract

Islamicity Performance Index (IPI) is a model developed to measure the performance of Islamic banks with a socio-economic approach. This study reveals the factors that affect the Islamicity Performance Index (IPI) which is represented by the Profit Sharing Financing Ratio (PSR) index. With a sample of 12 Islamic Commercial Banks (BUS) in Indonesia, this study uses static and dynamic panel data analysis. The data used is secondary data derived from the annual financial statements of each BUS. The results showed a significant positive effect of TPF and FDR on PSR in the static and dynamic models, significant negative NPF on PSR in the static model, significant positive NPF on PSR in the dynamic model, insignificant negative BOPO on PSR in the static model, positive insignificant BOPO on PSR in the dynamic model, significant positive PSR (-1) on PSR in the dynamic model. Simultaneously the independent variable is able to explain the dependent variable by 95.8%.
PENGARUH DIREKTUR PEREMPUAN TERHADAP KINERJA BANK SYARIAH: STUDI PADA PERBANKAN SYARIAH DI INDONESIA Rani Putri Kusuma Dewi; Elis Ratna Wulan; Yuni Mayanti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2621

Abstract

Penelitian ini berusaha untuk mengeksplorasi pengaruh keberadaan direktur perempuan yang diproksikan oleh keberagaman gender terhadap kinerja perusahaan. Objek penelitian yaitu perbankan syariah di Indonesia yang berjumlah 14 (empat belas). Data dihimpun dari tahun 2010 sampai tahun 2019 sehingga terkumpul data unbalanced panel sebanyak 127 observasi. Analisis data menggunakan regresi linear sederhana dengan menggunakan alat bantu Eviews 11 SV. Hasil penelitian menunjukkan bahwa keberagaman gender tidak berpengaruh signifikan terhadap kinerja yang diproksikan Return on Assets (ROA) maupun Retur on Equity (ROE).
DAMPAK CG PADA CSRD DAN PENGARUHNYA TERHADAP PROFITABILITAS SEKTOR PERTAMBANGAN SYARIAH BEI Henny Ariani; Muhammad Umar Mai
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2622

Abstract

The study aims to investigate the impact of corporate governance on corporate social responsibility disclosure (CSRD) and the effect of CSRD to the profitability. The samples to study was gained from annual-report of the 29 firms that listed in Sharia’s critheria issued by the Bursa Efek Indonesia (BEI) in the Mining Sector Companies, from 2015 to 2019. The study will conduct by using the Partial Least Square-Structural Equation Modelling (PLS-SEM) using Warp-PLS software. The results of this study indicate that corporate governance proxied by variabels such as institutional ownership, board independent, and board of directors size have positive impact and significant to CSRD. Thus, The results have indicated that CSRD have positive impact and significant to profitability. This study contribute to the development of corporate governance’s theory especially on the CSRD activities within the mining sectors companies with Sharia Critheria. Otherwise, this study gives new widen perspective to the managements and investors on the mining sectors companies with Sharia Critheria. In bound of the corporate governance, CSRD activities , and the profitability achievements.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA S1 AKUNTANSI SEBAGAI AKUNTAN PUBLIK Vania Susanto; Jeremy Everrell; Nany Chandra Marsetio; Achmad Setyo Hadi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2627

Abstract

This research aims to examine the effect of compensation, variety of work experiences, marketability, high turnover, work environment, subjective norms, difficulty to pursue CPA certification, intention to pursue CPA certification, extensive travel and internship experiences on the career choice of undergraduate accounting students as public accountants using theory of planned behavior and motivation theory. The sample was collected by using purposive sampling, resulting in 155 undergraduate students from 3 private universities and 3 public universities in Java Island. Logistic regression analysis is used with the help of SPSS 26. Interviews as a triangulation is conducted to understand the results better. Results show that compensation, subjective norms and intention to pursue CPA certification have a positive influence while high turnover and extensive travel have a negative influence on the career choice of undergraduate accounting students as public accountants. The results of logistic regression also found that variety of work experiences, marketability, work environment, difficulty to pursue CPA certification and internship experiences have no influence on the career choice as a public accountant. This paper has important implications as a reference for future research, for the preparation of the accounting study program curriculum, as interview materials for the recruitment process, and for IAPI to socialize the CPA certification requirements. Keywords: career choice, public accountant, theory of planned behavior, motivation theory
PENGARUH PDB DAN KURS RUPIAH-USD TERHADAP INVESTASI PORTOFOLIO ASING DI INDONESIA Kurdiansyah; Iwan Wisandani; Agus Ahmad Nasrulloh
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.3456

Abstract

The influence of foreign investors on the financial sector in Indonesia is still very large. Therefore it is necessary to know the factors that affect the amount of Foreign Portfolio Investment in Indonesia. The aim of this study is to know the effect of the rupiah-usd exchange rate and GDP on Foreign Portfolio Investment in Indonesia in 2007Q1-2020Q4? The research method used is quantitative research. The data used is secondary data with documentation data collection techniques. The data analysis technique uses the Vectorautoregression (VAR) method with Eviews 9. The results of data analysis for the GDP variable (X1) only have a 0.4% effect on the fluctuation of Foreign Portfolio Investment (Y) in Indonesia and X1 does not have a Granger causality with Y.While the Rp-USD exchange rate (X2) has an effect of 7.78% on Fluctuations in Foreign Portfolio Investment (Y) and X1 have Granger causality with Y. And 91.8% of the variables that affect the fluctuation of Foreign Portfolio Investment are Foreign Portfolio Investment itself or other random variables. The conclusion of the study, GDP (X1) has an insignificant effect of 0.4% on Foreign Portfolio Investment in Indonesia (Y). The Rp-USD exchange rate (X2) has an effect of 7.78% on Foreign Portfolio Investment in Indonesia (Y).
FAKTOR FAKTOR YANG MEMPENGARUH MINAT RUMAH SAKIT ISLAM DI JAWA TIMUR MEMILIH SOFTWARE APLIKASI “SI AISAH” PLJSIAS UMSURABAYA Anna Marina; Warsidi; Sentot Imam Wahjono; Sabri Balafif; Tri Kurniawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.3457

Abstract

This study aims to determine the interest of Islamic hospitals in East Java in choosing the sharia sofware application “SI AISAH” from the Sharia Accounting Information System Service Centre (PLJSIAS) University of Muhammadiyah Surabaya. This research is a quantitative research using Statistical Package for the Social Sciences Software IBM SPSS version 23. The variables used ini this study are: Sharia, User Safety, Prices, and User Friendly. The population in this study were the leader and employees of Islamic hospital in East Java who were involved with the use of this sofware. Sampling using random sampling tehnique, with a total sample of 105 respondents. The results of the analysis show that the factors that influence the decision of Islamic hospitals in East Java to choose the “SI AISAH” software applicatin from PLJSIAS UMSurabaya are: Sharia (X1), User Safety (X2), Prices (X3), and User Friendly (X4). These four factors influence the decision of Islamic hospitals in East Java in choosing the “SI AISAH” software application only 69,9%, while the remaining 30,1% in influenced by other factor, and the most significants factor is the sharia factor (X1).

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