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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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OPTIMALISASI LABA DALAM PERENCANAAN PRODUKSI MENGGUNAKAN PEMROGRAMAN LINIER Wulan, Elis Ratna; Rejeki, Yosi Sri
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Linear programming is mathematical method to resolve problems of allocating limited resources to achieve destination like to maximize profits and minimize costs. One of the methods to resolve linear programming problems is simplex method maximum. This research takes into the production of Flat Panel Monitor of four sizes and will point more products that contribute the main function of profit. Methodology for the optimization of the profit of LCDs manufacturing company, the linear programming and sensitivity analysis methods were applied. The four constraints of the LCDs production planning are (1) acquire of line space for production, (2) the assembly of products, (3) quality control and assurance hours (4) and packaging of material. Results in all three scenarios that the total profit is optimum and increases from scenario 1 to scenario 3. The difference between the profit of scenario 1 and scenario 2 is $ 257625, and gap between scenario 2 and scenario 3 is $ 171750. It can be concluded that the three scenarios for the production of the LCDs present the varying consequence of the maximum profit for the company. However, the third scenario is the most optimal solution for the maximization of the objective function. Keywords: Linear Programming, Simplex Method, Production Planning, Profit Optimization
ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Irawan, Arry; Setiawan, Setiawan; Utami, Fiesty
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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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
ANALISIS RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH DAN DAMPAKNYA TERHADAP PENGEMBANGAN SARANA DAN PRASARANA DI KABUPATEN BANDUNG Maryani, Riah
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: This research was conducted with the aim to know how the process of parking levy management in Bandung regency, what are the obstacles experienced in the management so far, and the process of revenue into local revenue (PAD) which is beneficial to the development of facilities and infrastructure in Bandung regency. The research method used is descriptive verifikatif and the type of data used is secondary. Analysis of research data is done by using the method of Multiple Linear Regression and Path Analysis (Path Analysis). The statistical test in this study used F-Test, T-Test and Classic Assumption Test. The result of regression analysis shows that R2 reaches 0.409. It shows that only 40.9% of variable of Original Regional Income (PAD). While according to path analysis obtained result of calculation which show that indirect influence only equal to 0.39104 or about 39.104%. The conclusions of the research are as follows: (i) Parking charges have no significant effect on PAD. (Ii) PAD has no significant effect on the development of facilities and infrastructure. (Iii) There is no significant effect of parking levy on the development of facilities and infrastructure through PAD. Keywords: Parking Charge, Local Income, Fasilities and Infrastructure
APAKAH KOMPOSISI DEWAN DIREKSI DAN DEWAN KOMISARIS MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)? Eriandani, Rizky; Kuswanto, Christarina
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: Research is intended to determine whether the composition of the board (board of directors and board of commissioners), which consists of the presence of women councils, boards of foreigners, and the proportion of independent commissioners, have an effect on the disclosure of the activities of Corporate Social Responsibility (CSR) in the annual report. This study uses a quantitative approach using multiple linear regression method. The sample used in this study are all companies listed on the Stock Exchange in the period 2010-2012, a total of 795 firm- years. The control variables used are company size, profitability and debt to equity. These results indicate that the composition of the board and the control variables simultaneosly affect CSR,  the presence of women council and the existence of  foreign  boards, on boards of directors and commissioners, as well as the size of the companys positive significant effect on the disclosure of CSR. However, the proportion of independent commissioners, profitability, and the ratio of debt to equity has no significant effect on the disclosure of CSR. Keywords: Corporate Social Responsibility Disclosure, Board Diversity, Board of Women, Foreign Board, The Proportion of Independent Board
PENERIMAAN PAJAK DAERAH MELALUI KONTRIBUSI PAJAK HOTEL DAN HIBURAN Bernardin, Deden Edwar Yokeu; Sofyan, Iwan
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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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
REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti, Hastuti; Kusumastuti, Endah Dwi
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: The revaluation of property, plant and equipment is the re-appraisal of the companys fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the companys assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the companys tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP RISK MANAGEMENT DISCLOSURE Gunawan, Barbara; Zakiyah, Yulia Nurul
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to examine the influence of corporate governance mechanisms, company size, and leverage towards risk management disclosure (RMD). Population on this study are all of nonfinancial companies listed in Indonesia Stock Exchange for periods 2014-2015. Independent variable examined in this study consisted of institutional ownership, board of commissioner size, auditor reputation, company size and leverage. The dependent variable examined in this study consisted of  risk management disclosure. The sampling technique used in this study is purposive sampling. During observation of years there are 236 companies qualified as samples, thus the total number of sample for two years observe periods (2014-2015) is 472 companies. The method of data analysis is used multiple regression analysis with software IBM Statistical Package for Social Science (SPSS) Statistic Version 23.0. The result of this study showed that there are positive and significance effects between auditor reputation and company size towards risk management  disclosure with each level of significance are 0,003 and 0,000. Institutional ownership, board of commissioner size  and leverage have no significantly effects towards risk management  disclosure.Keywords: Risk Management Disclosure, Corporate Governance Mechanisms, Institutional Ownership, Board of Commissioner Size, Auditor Reputation, and Leverage.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Sari, Anisa Mustika; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aimed to determine the effect of good corporate governance which consisit of bord of commissioner, independent commissioner and audit committee, and size firm, on firm performace measured by Altman Z-Score, either simultaneously or partialliy.This research is descriptive verification and causality research. Unit analysis that used in this research is non manufacturing BUMN. This research using sampel data which chosen through purposive sampling technique and there are 12 firms during six years, from 2010 to 2015. This research using panel data regression analysis technique.The result shows that simultaneously, board of commissioner, independent commissioner, audit committee, and firm size have effect on firm performance. Partially, board of commissioner has positive effect on firm performance. Independent commissioner has no effect on firm performance. Audit committee has positive effect on firm performance, and firm size has no effect on firm performance. Keywords: Good Corporate Governance, Firm Size, Altman Z-Score
PENGARUH INDEPENDENSI AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung) Wahyuni, Nadya Dwi; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The audit report produced by an auditor must be quality because audit report is share to the users of financial statement such as shareholders and investor as one basic for decision making. The users of financial statement expect the public accountant profession conduct independent and impartial assessment of the information presented by the company management in the financial statements. But in the practice there are many cases involving public accountant that impact on doubted the quality of audit. The population in this research is the all audiotrs who work at KAP in Bandung. The sample in this research is 54 auditors with using convenience sampling method. Data were analyzed using multiple regression linear. The result of this research provide empirical evidence that simultaneously variable of auditor’s independency and time budget pressure have a significant effect on audit quality. In partially variable of auditor’s independency and time budget pressure with positive direction have a significant effect on audit quality. Keywords: Auditor’s Independency, Time Budget Pressure, Audit Quality
PENGARUH RETURN ON ASSET (ROA) TERHADAP INVESTASI AKTIVA TETAP PADA PT INTI (PERSERO) BANDUNG PERIODE 2010-2014 Librianna, Sarah; Karyadi, Karyadi
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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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

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