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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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PERTUMBUHAN NON PERFORMING LOANS BANK SEBAGAI DAMPAK ADANYA KEBIJAKAN PEMBATASAN AKTIVITAS SOSIAL Ayu Umyana
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3479

Abstract

Penelitian ini ditujukan untuk menganalisis tingkat pertumbuhan Non Performing Loan yaitu rasio yang mengukur tingkat kredit bermasalah pada perusahaan perbankan dan sektor keuangan selama masa pandemi COVID-19. Penelitian ini akan dianalisis menggunakan analisis statistik deskriptif berdasarkan data sekunder berupa laporan keuangan kuartalan dari masing-masing perusahaan. Sementara itu, untuk menjawab hipotesis yang diajukan penelitian ini menggunakan uji Kolmogorov-Smirnov untuk mengukur normalitas data dan Uji Wilcoxon untuk pengujian hipotesis. Kesimpulan yang dapat dijelaskan dari penelitian ini bahwa terdapat perbedaan pertumbuhan Non Performing Loans pada perusahaan perbankan sesaat sebelum dan sesudah terjadinya terjadinya pembatasan aktivitas sosial pada masa pandemi COVID-19. Meski demikian, perbedaan tersebut tidak mengindikasikan adanya respon negatif (buruk). Hal ini ditunjukkan oleh nilai rata-rata pertumbuhan NPL dari kedua event tersebut (sebelum dan sesudah) yang masing-masing berkisar pada angka 2,17% dan 1,78%. Kedua nilai tersebut masih berada dalam batas toleransi yang disebutkan didalam Sistem Penilaian Tingkat Kesehatan Bank Umum oleh Bank Indonesia yaitu dibawah 5% yang artinya pertumbuhan NPL setelah diberlakukannya kebijakan pembatasan aktivitas sosial jauh lebih baik daripada sebelum kebijakan tersebut diberlakukan. Kondisi ini dapat dipengaruhi oleh adanya kebijakan yang dikeluarkan Pemerintah berkaitan dengan penanganan dampak COVID-19 untuk sektor perbankan dan keuangan yang tertuang dalam Peraturan Otoritas Jasa Keuangan (POJK) Nomor 11/POJK.03/2020 yang mengatur adanya skema restrukturisasi kredit kepada debitur yang terdampak baik untuk skala perorangan, UMKM, hingga korporasi.
PERBANDINGAN PENGARUH CAR DAN BOPO TERHADAP ROA PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH PERIODE 2016-2020 Ragil Noviantika Silitonga; Wirman
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3529

Abstract

The objective of this research is to compare, the effect of CAR and BOPO on ROA at Conventional Commercial Banks and Islamic Commercial Banks in 2016-2020 period. The method in this research used secondary data. Then use multiple linear regression analysis, classical assumption test, and independent sample t-test. The results of this study give, the describe that partially CAR has a positive significant effect on ROA at BNI and BRI banks during the 2016-2020 period. CAR has a partial effect, which is significant negative on ROA at BNI Syariah, and BRI Syariah during 2016-2020. While the results partially BOPO has a, negative significant effect on ROA at BNI, BRI, BNI Syariah, and BRI Syariah banks during 2016-2020. Meanwhile the results of the F, CAR and BOPO tests are significant on ROA at BNI and BRI banks, as well as at BNI syariah and BRI syariah during the 2016-2020 period. The results of the independent sample t-test indicate. Have a significant difference between the average ROA at BNI and BRI, as well as BNI syariah and BRI syariah banks between 2016 and 2020. With a higher average ROA of BNI and BRI banks
FAKTOR – FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi pada beberapa Badan Usaha Milik Negara di Indonesia) Dwi Suci Annisa Yosandra; Ferikawita M Sembiring
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3629

Abstract

The purpose of this research was to determine the effect of debt to equity ratio, fixed asset ratio, net profit margin, current ratio, and firm size on financial distress (Springate score) partially and simultaneously. This research uses secondary data, namely State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research is 13 companies, with the method used is non-probability sampling with purposive sampling technique. The data analysis used is panel data regression analysis using software Eviews 12. The fixed effect model was selected through 2 tests of panel data regression model tests. The results of this research indicate that: (i) the fixed asset ratio has an effect positive effect on financial distress, (ii) net profit margin has a negative effect on financial distress, (iii) current ratio has a negative effect on financial distress. There are 2 independent variables that have no effect, including: (i) debt to equity ratio and (ii) firm size. All variables simultaneously affect financial distress.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, PRICE EARNING RATIO DAN FIRM SIZE TERHADAP FIRM VALUE (STUDI PADA BEBERAPA BADAN USAHA MILIK NEGARA DI INDONESIA) Amanda Puspita Dewi Manda; Ferikawita M Sembiring
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3630

Abstract

This study aims to determinate the effect of the current ratio, debt to equity ratio, return on equity, price earning ratio and firm size on firm value in Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection used purposive sampling technique and selected as many as 9 samples of companies from 20 populations of Badan Usaha Milik Negara (BUMN) companies. The data collection technique used is secondary data with data analysis technique is panel data regression analysis using Eviews 10 software and the best model is the fixed effect model (FEM). Based on the research results, partially current ratio, return on equity and price earning ratio have a positive effect on firm value, while partially debt to equity ratio and firm size does not affect on firm value. In addition, simultaneously current ratio, debt to equity ratio, return on equity, price earning ratio and firm size have an effect on firm value.
ANALISIS DETERMINAN PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI ASIA TENGGARA Juliana Juliana; Risna Febriyanti; Rumaisah Azizah al-Adawiyah; Ropi Marlina; Dadan Hamdani
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3672

Abstract

Purpose -The purpose of this study is to examine the differences in non-performing financing and the factors that influence it in Islamic commercial banks in Southeast Asia, which include Islamic banks in Indonesia, Malaysia and Brunei Darussalam. Design / Methodology / Approach - The research method used is a comparative and verification method using panel data regression analysis using Eviews 9 software and SPSS. Findings - The results of the study indicate that the Return on Assets (ROA) variable has a negative and significant effect on non-performing financing, Operating Income Operating Expenses (BOPO) has no effect on non-performing financing, Gross Domestic Product (GDP) has a positive and significant effect and there are also differences in non-performing financing. in Islamic commercial banks in Southeast Asia. Practical Implications - Islamic commercial banks must consider various solutions and financing operations through analysis of both internal and external factors. For Islamic banks, it is very important to analyze through internal factors in order to avoid various problems caused by bank errors in financing distribution. In addition to internal factors, external factors can also affect non-performing financing. This external factor can be seen through the failure of the customer's business to do financing and also the unhealthy economic conditions. External factors are equally important to see the various behaviors that occur in customers. Originality / Value - This research is a research that is still rarely done because it not only examines the factors that affect non-performing financing but also looks at the differences in the non-performing financing of Islamic commercial banks in Southeast Asia, especially Indonesia, Malaysia, and Brunei Darussalam. Keywords: Non Performing Financing, Return on Assets, BOPO, Gross Domestic Product Paper Type: Research Paper
DAMPAK KARAKTERISTIK DEWAN TERHADAP PROFITABILITAS BANK: Bukti Empiris di Bursa Efek Indonesia Djoni Djatnika
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i1.3703

Abstract

Abstract This study examines the effect of board characteristics on bank profitability with size and growth as control variables. The research was conducted on the Indonesia Stock Exchange for the period 2011-2019. A sample of 300 bank-year observations were analyzed using the PLS SEM method using the Wrap-PLS application. The results show that the size of the board of directors and the proportion of female directors have a positive effect on bank profitability. However, the proportion of independent commissioners has a negative effect on bank profitability. Furthermore, size and growth have a positive effect on bank profitability. Keywords: Board characteristics, bank profitability, control variables.
DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TERDAFTAR DI BEI Yelza Diasca; Yeti Apriliawati
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.3878

Abstract

This study aims to test empirically and determine the effect of financial distress, firm size, profitability, firm growth, proportion of independent commissioners, and leverage on accounting conservatism partially and simultaneously. The population of this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The selected research sample is 30 companies with sample selection based on purposive sampling technique according to certain predetermined criteria. This study uses multiple regression analysis to determine the magnitude of the influence of the independent variable on the dependent variable. Statistical analysis tool is software IBM SPSS version 25 for windows. The results showed that financial distress and company growth had a positive and significant effect on accounting conservatism, while firm size, profitability, proportion of Independent Commissioners, and leverage had no positive and significant effect on accounting conservatism.
ANALISIS KONVERGENSI PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR PASCA KRISIS GLOBAL TAHUN 2008 Zainuri Zainuri; Agus Lutfhi; M Saleh; Siti Aisyah; M Fathorrazi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.3998

Abstract

The convergence of economic growth in East Java has a high disparity between districts/cities. This study aims to analyze the convergence and influencing factors in East Java after the 2008/2009 global crisis. The data used are secondary data sourced from the Central Statistics Agency. The analysis used in this research is least squares analysis. Based on the results of the convergence analysis, it is shown that in 2008 after the global crisis, there was sigma convergence in the districts/cities in East Java. However, there is absolute beta convergence in the districts/cities in East Java where there is an influence between the GRDP of the previous year and the GRDP of the following year. There is a conditional beta convergence where the HDI variable has a significant positive effect, the population has a significant negative effect, and the workforce has a significant positive effect on economic growth.
PERAN TINGKAT LITERASI KEUANGAN SYARIAH DAN AKSES PEMBIAYAAN BANK SYARIAH TERHADAP PERTUMBUHAN USAHA MIKRO KECIL YANG DIMILIKI MUSLIM DI KABUPATEN BANDUNG Nur'aeni Nur'aeni; Widyasari Widyasari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4425

Abstract

Muslim entrepreneurs in Indonesia as a country with a Muslim majority have not yet reached the ideal proportion in their contribution to advancing the economy through the ownership of MSMEs. MSMEs owned by Muslims are still hampered in developing their businesses due to the level of Islamic financial literacy and insufficient access to Islamic banking. Thus, the purpose of this study is to examine the effect of Islamic financial literacy level and access to Islamic banking financing on the growth of MSMEs owned by Muslims. The study was conducted in Bandung Regency, which is the city/district with the most MSME ownership in the Greater Bandung area which includes Bandung City, Bandung Regency, Cimahi City, and West Bandung Regency. The research method used is a quantitative method with an explanatory approach. The stages of the research carried out were starting with preparing a research instrument in the form of a questionnaire as a tool to collect primary data from respondents. Then distributed questionnaires to respondents who are owners of Muslim SMEs in Bandung Regency. After the data has been collected, it is then recapitulated and analyzed using the Partial Least Square approach with the help of the WarpPLS application. The results showed that the level of Islamic financial literacy and access to Islamic bank financing did not significantly affect the growth of MSEs. Meanwhile, the level of Islamic financial literacy can affect the ease of access to Islamic bank financing for MSEs in Bandung Regency.
PENGARUH FREE CASH FLOW, STRUKTUR ASET, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Anisa Fauzi; Mohammad Taufik Azis; Imam Hadiwibowo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4431

Abstract

This study purpose to examine and analyze the factors that influence debt policy in financial sector companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sampling method used in this study is the purposive sampling method, namely the sampling method based on certain criteria. Samples that meet the criteria in this study were 68 companies. The analysis used is multiple linear regression analysis to see the effect of the independent variable on the dependent variable either partially or simultaneously. The results of the analysis show that partially Asset Structure has a positive effect on Debt Policy, Profitability has a negative effect on Debt Policy. while Free Cash Flow and Company Growth have no effect on Debt Policy. Meanwhile, simultaneously Free Cash Flow, Asset Structure, Profitability and Company Growth have an effect on Debt Policy. Keywords: Debt Policy, Free Cash Flow, Asset Structure, Profitability, Company Growthp

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