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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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ANALISIS PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP STABILITAS BANK UMUM SYARIAH DI INDONESIA PADA SEBELUM DAN SAAT PANDEMI COVID – 19 Febriana, Eliza; Hadiani, Fatmi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol. 16 No. 2 (2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6006

Abstract

Abstract: This research compares the stability of Sharia Commercial Banks before and during the COVID-19 pandemic, by looking at the impact of internal and external factors. 10 banks that met the criteria were included in the purposive sample used to select the sample for this research. The data obtained comes from the World Bank, Central Statistics Agency, and the official website of each Sharia Commercial Bank. This research includes internal variables such as CAR, NPF, and ISR and external factors consisting of inflation, GDP growth, and bank competition. As an analysis tool, Stata software is used to perform panel data regression and t-test data analysis. Based on the tests that have been carried out, the best model chosen is FEM with CAR, ISR and competition results having a significant positive influence, NPF and Inflation having an insignificant negative influence and GDP growth having an insignificant positive influence. The Wilcoxon Signed Rank Test was used because the research data was not normally distributed. As a result, the stability of Sharia Commercial Banks before and during the COVID-19 pandemic was no different. Keywords: Stability, Capital Adequacy Ratio, Non-Performing Financing, Islamic Social Responsibility, Inflation, GDP Growth, Bank Competition.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI VARIABEL KEPEMILIKAN MANAJERIAL Ningsih, Wirdia; Sulastiningsih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol. 16 No. 2 (2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6386

Abstract

This study aims to examine the effect of financial performance and capital structure on firm value with managerial ownership as a moderating variable. This research uses a quantitative approach with secondary data taken from the financial statements of companies officially published on the Indonesia Stock Exchange (IDX). The sample consists of 12 mining sector companies selected using a purposive sampling technique. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that financial performance has a significant positive effect on firm value, capital structure has no significant effect on firm value, managerial ownership has no significant effect on firm value, managerial ownership cannot moderate the effect of financial performance on firm value, and managerial ownership cannot moderate the effect of capital structure on firm value.
THE EFFECT OF SOLVENCY AND LIQUIDITY ON THE PROFITABILITY OF INDONESIAN AND SAUDI ARABIAN ISLAMIC COMMERCIAL BANKS: AN EMPIRICAL ANALYSIS BASED ON STAKEHOLDER THEORY Puspitasari, Kartika; Muflih, Muhammad
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol. 16 No. 2 (2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6435

Abstract

Profitability in Islamic banking is currently less competitive compared to conventional banking, including in Indonesia and Saudi Arabia. This study aims to enhance the profitability of Islamic banking in Indonesia and Saudi Arabia during the period 2013–2022 by examining the role of solvency (DER), liquidity (CR), and company size (SIZE) as control variables based on stakeholder theory. The data for this study were derived from Islamic banking financial reports collected through purposive sampling and analyzed using SEM-PLS techniques. The study found that solvency and company size, as control variables, have a significant impact on the profitability of Islamic commercial banks in Indonesia and Saudi Arabia. However, liquidity in Islamic banking in both countries does not significantly affect profitability. These findings provide guidance for Islamic banking institutions in formulating strategic initiatives to enhance the profitability of Islamic commercial banks in Muslim-majority countries.
OPTIMALISASI KINERJA BANK PERKREDITAN RAKYAT SYARIAH INDONESIA: WAWASAN DARI FAKTOR INTERNAL Setiawan, Setiawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol. 16 No. 2 (2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6437

Abstract

This study aims to analyze the impact of financing risk, efficiency, liquidity, and capital adequacy on the performance of Islamic Rural Banks (BPRS) in Indonesia. BPRS performance is measured using Return on Assets (ROA), while financing risk is proxied by Non-Performing Financing (NPF), efficiency by the Operating Expenses to Operating Income ratio (BOPO), liquidity by the Financing to Deposit Ratio (FDR), and capital adequacy by the Capital Adequacy Ratio (CAR). This research uses secondary data from the annual reports of BPRS during the 2019–2023 period, with a total of 760 unbalanced panel data observations. The data analysis technique employed is Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that financing risk (NPF) and efficiency (BOPO) have a significant negative effect on BPRS performance. Meanwhile, liquidity (FDR) shows no significant effect on performance. Capital adequacy (CAR) has a significant but inverse effect on BPRS performance. These findings indicate that financing risk management and operational efficiency are critical determinants in improving the profitability of BPRS. Furthermore, more strategic capital management is needed to ensure its effectiveness in supporting bank performance.
ASEAN ECONOMIC TRANSFORMATION: THE ROLE OF FOREIGN INVESTMENT, HUMAN DEVELOPMENT, AND INFLATION STABILITY IN ECONOMIC GROWTH Harahap, Siska Permata Sari; Siregar, Suci Wulandari; Harahap, Salwa Hayati; Baihaqi, Muhammad Iqbal
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6468

Abstract

Economic growth in the ASEAN region faces complex dynamics influenced by Foreign Direct Investment or (FDI), Human Development Index (HDI), and also Inflation. The aim of this examination and research is to analyze the simultaneous influence of these three variables on economic growth in ASEAN in the 2016-2023 period using the panel data regression method. The results show that FDI has a negative and insignificant impact, indicating that the utilization of foreign investment has not been maximized and has resulted in limited infrastructure and low levels of technology uptake in various ASEAN countries. Furthermore, HDI also provides a negative and insignificant influence, indicating that the quality of Human Resource (HR) has not provided a maximum increase in economic productivity. Meanwhile, inflation has a negative but insignificant effect, consistent with the theory that uncontrolled inflation can create macroeconomic instability and reduce purchasing power.
ENHANCING ISLAMIC BANK PROFITABILITY: EVALUATING THE ROLE OF MUDHARABAH AND MUSYARAKAH FINANCING Lutfianto; Ruhadi; Setiawan, Setiawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6520

Abstract

This study aims to analyze the influence of Mudharabah and Musyarakah financing on net profit in Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2014–2023 period. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical method. The results show that Mudharabah financing does not have a significant effect on net profit, while Musyarakah financing has a highly significant and positive effect. These findings indicate that Musyarakah is a more effective financing scheme in improving the financial performance of Islamic commercial banks. Therefore, financial management strategies in Islamic banks should place greater emphasis on optimizing the use of Musyarakah financing.
URBAN MUSLIM HOUSEHOLDS: HOW SHARIA CONSUMPTION LOYALTY AND SHARIA FINANCIAL LITERACY SHAPE LIFE SATISFACTION Setiawan, Setiawan; Fransiska, Alda Tri; Pebrianti, Gita Nuralipah; Pakpahan, Rosma; Susana, Lina Marlina
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6535

Abstract

This study aims to analyze the influence of loyalty in Sharia-compliant consumption patterns and sharia financial literacy on the life satisfaction of urban Muslim households in the Greater Bandung area. A quantitative approach was employed, using a survey method through online questionnaires distributed to 160 Muslim households with experience or knowledge related to Sharia-based consumption and finance. The sampling technique used was purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), which is suitable for complex structural models with moderate sample sizes and non-normally distributed data. The results indicate that both loyalty in Sharia-compliant consumption and sharia financial literacy have a positive and significant effect on the life satisfaction of urban households. These findings highlight the critical role of religious values and Sharia-based financial management capabilities as determinants of subjective well-being among urban Muslim families.
OPTIMALISASI PERAN PEMBIAYAAN MODAL KERJA DALAM PENINGKATAN PEREKONOMIAN MASYARAKAT DESA PRENDUAN : STUDI KASUS BPRS BHAKTI SUMEKAR CABANG PRAGAAN Naili, Amaliyatun; Hidayat, Moh. Helmi; Elina, Riskiana
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6545

Abstract

This study aims to determine how to optimize the role of working capital financing at Bank BPRS Bhakti Sumekar Pragaan Branch in improving the economy of the Prenduan village community and what are the challenges faced by Bank BPRS Bhakti Sumekar Pragaan Branch in optimizing working capital financing for the Prenduan village community. The research method used is descriptive qualitative research. The data sources collected were obtained through observation, interviews and documentation. With data analysis techniques using technical triangulation. The results of the study indicate that optimizing the role of working capital financing at BPRS Pragaan Branch in terms of welfare, access, participation, and control are the main indicators in empowering the community's economy. This is reflected in the implementation of aspects of planning, organizing, movement, and control optimally. However, there are several obstacles, such as late payments by customers, competition with other banks that offer lower interest rates, customer data recorded in the red at the OJK even though they have never had bad debts, and prospective customers who do not yet have a growing business.. Keywords: Optimization, Financing, Working Capital
ANALYSIS OF SIPD IMPLEMENTATION AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY (BPKAD) OF CIMAHI CITY BASED ON HOME AFFAIRS MINISTERIAL REGULATION NO. 70 OF 2019 Utami, Melydian Nur; Afriady, Arif
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 1 (2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i1.6617

Abstract

This study aims to find out how the implementation of SIPD in BPKAD Cimahi City in 2024 is seen from the information system components in the form of software, hardware, procedures, databases, communication networks, and users that have an impact on the realization of transparency and accountability. This study uses a qualitative method with the type of case study research, types and sources of data obtained from SIPD users as the main informant at BPKAD Cimahi City, the data collection techniques used are interviews, observations, and documentation, data validity tests are carried out by triangulation techniques and source triangulation, and data analysis consists of data reduction, data presentation, conclusions drawn, and research recommendations with the help of the NVivo 12 Pro application. The results of the study were obtained that the implementation of SIPD at BPKAD Cimahi City in 2024 has met several components of the information system such as the availability of hardware, communication networks, the suitability of implementation with procedures, and the availability of recovery functions in the database. However, it still needs to be developed on software components and user understanding. Nevertheless, it still realizes increased transparency and accountability.

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