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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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FACTORS INFLUENCING INTEREST IN USING DANA AND OVO E-WALLETS IN THE MILLENNIAL GENERATION Antoni, Syafrul
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5079

Abstract

Abstract This study aims to find out whether trust, social influence, and convenience affect students' interest in using Dana and Ovo e-wallets for FEBI students, 2019 IAIN Kerinci. This research is a quantitative research. Source of data used is primary data. The population used in this study were students of the 2019 Islamic Faculty of Economics and Business at IAIN Kerinci. The sampling technique used in this study is snowball sampling which is taken in sequence, starting from a small sample size that gets bigger and so on, so that the number of samples increases. It's like a snowball rolling, the longer it gets bigger, the more respondents you get, namely 40 respondents. The data collection technique used was a questionnaire with a sample of 40 people. The results of the partial research (t test) for the trust variable affect interest in using Dana and Ovo e-wallets. The social influence variable influences the interest in using the Dana and Ovo e-wallets. The convenience variable has no effect on interest in using Dana and Ovo e-wallets. while simultaneously trust, social influence and convenience Keywords: trust, social influence and convenience and interest
DETERMINAN OPINI AUDIT GOING CONCERN Nafsiyyah, Zakiyyatun Dea; Prameswari, Desty Villa; Sartika, Eka; Umyana, Ayu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5317

Abstract

Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022. Financial statements are secondary data used in research with purposive sampling in determining and based on predetermined characteristics there are 78 companies. Quantitative becomes a research model using logistic regression so as to obtain results where previous period Audit Opinions have an impact on Going Concern Audit Opinions, while Audit Quality, Total Asset Turnover, Company Size, Company Growth, Debt To Equity, Debt To Asset have no impact on Going Concern Audit Opinions in food and beverage subsector manufacturing companies. Keywords: Debt To Asset, Debt To Equity, Audit Quality, Going Concern Audit Opinion, Previous Year Audit Opinion, Total Asset Turnover, Company Size
Pengaruh Pengeluaran Pemerintah Bidang Kesehatan terhadap Pertumbuhan Ekonomi: studi kasus 508 kabupaten/kota di Indonesia Trianto, Dian; Sihaloho, Estro Dariatno
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5498

Abstract

People's lives are impacted by their health, which must be preserved. A nation's economy frequently undervalues the health sector. This study aims to see the effect that government spending on health has on economic growth in 508 regions in Indonesia from 2017 to 2019. The method used in this study is panel data regression analysis with the Fixed effect model (FEM) approach. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia. The study's findings show that while government expenditure on health and education has a positive and significant impact on economic growth, the rate of population expansion has a negative and significant impact.
PENGARUH PERSEPSI PEMILIK ATAS TUJUAN LAPORAN KEUANGAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (Studi pada UMKM di Kecamatan Cikarang Utara) Dhevindy Damayanti; Lasmini, Lilis; Septiawati, Rohma
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5528

Abstract

This research aims to examine the influence of owner perceptions of the purpose of financial reports and understanding of accounting on the quality of MSME financial reports (study of MSMEs in North Cikarang District). The population in this study was 172 MSMEs in North Cikarang District. The sampling technique used in this research was a random sampling technique, with a sample of 120 respondents determined using the Slovin formula. The subjects of this research are MSMEs in North Cikarang District. Data collection uses a questionnaire, to analyze the relationship between variables using IBM SPSS 26. The results of the research show that the owner's perception of the purpose of financial reports and understanding of accounting influence the quality of financial reports.
PERKEMBANGAN GREEN INTELLECTUAL CAPITAL DI INDONESIA: SCOPING REVIEW Tandioga, Frenly Allen Samuel; Prihatin, Bayu Triyo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5532

Abstract

Environmental issues that have become a global priority have led to pressure from both regulations and public environmental awareness for companies to implement more environmentally friendly strategies. Scientific research has explained that the implementation of Green intellectual capital not only aims to reduce environmental impacts, but also provides a competitive advantage for organizations through cost reduction and improved company performance. The study aims to map the development of green intellectual capital in Indonesia through the results of previous studies with the scoping review method. The results of research in Indonesia show that green intellectual capital has a positive impact such as company performance, company sustainability, and competitive competition as well as several other topics. Through this research, companies can see the urgency of implementing green intellectual capital and can implement strategies that move towards sustainability and create a greater positive impact in the business environment and society as a whole.
ANALISIS PEMBIAYAAN KPR SYARIAH DI INDONESIA DAN MALAYSIA Apriliansyah, Fikry; Kusnendi; Cakhyaneu, Aneu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5545

Abstract

Islamic mortgage is a customer financing product for purchasing homes. Islamic mortgage can be conducted using three contracts: murabahah, MMQ, and tawarruq. There was a phenomenon of declining growth in Shariah-compliant home financing in Indonesia and Malaysia in 2019 and 2020. This study aims to examine the influence of interest rates, Financing to Deposit Ratio (FDR), and bank size on Shariah-compliant home financing in Shariah Commercial Banks in Indonesia and Malaysia from 2016 to 2020. The subjects of this study are the Shariah Commercial Banks in Indonesia and Malaysia. The research methods used are descriptive and comparative. The population of the study consists of 30 Shariah Commercial Banks in Indonesia and Malaysia. Data collection methods are conducted through literature review and documentation. The sample size for this study is 13 banks. The statistical analysis technique used is panel data regression analysis and t-test. The dependent variable in this study is the total amount of Islamic mortgage, while the independent variables are interest rates, Financing to Deposit Ratio (FDR), and bank size. The results of the descriptive analysis show that Islamic mortgage in Indonesia and Malaysia from 2016 to 2020 tends to increase, interest rates tend to fluctuate, Financing to Deposit Ratio (FDR) tends to decrease, and bank size tends to increase. Furthermore, bank size has a positive effect on Shariah-compliant home financing. However, interest rates and Financing to Deposit Ratio (FDR) do not have an effect on Shariah-compliant home financing. Additionally, there is a significant difference in Islamic mortgage in Shariah Commercial Banks between Indonesia and Malaysia. The implication of this study is that bank size plays an important role in Shariah-compliant home financing in Indonesia and Malaysia.
IMPLEMENTATION OF CENTRAL BANK DIGITAL CURRENCY (CBDC) IN STRENGTHENING THE PAYMENT SYSTEM Fuddin, Muhammad; Oktavia, Aisyah; Maulidiyah, Ivada; Raharjo, Saddam; Buana, Cahaya
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5571

Abstract

The purpose of this study is to determine the characteristics of CBDCs and to determine central banks' views on CBDCs that can be utilized and achieve their goals in the digital acceleration of the financial services sector. This study provides an overview of the development of digital currencies created by central banks. This study uses the paper review method using VOS viewer software. Researchers can analyze several previous studies' shortcomings, so they can improve and formulate to be more organized and systematic. The results of this study state that the Central bank Digital Currency (CBDC) has several characteristics, namely 1) A practical means of exchange without fees, where CBDCs are account-based whose accounts can be deposited directly at the Central Bank. 2) A safe store of value, interest rates in a CBDC will provide a rate of return commensurate with a risk-free asset. 3) Gradual currency obsolescence, whereby the general public can use CBDCs with low transfer fees. 4) Actual price stability, the value of the CBDC has remained stable over time concerning the CPI
TENDENCY OF FRAUDULENT BEHAVIOR IN REGIONAL FINANCIAL AND ASSET MANAGEMENT (STUDY AT THE REGIONAL FINANCE AND ASSETS AGENCY OF WEST BANDUNG REGENCY) Nur’aeni, Feni; Afriady, Arif
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5615

Abstract

This study aims to determine the effect of fraud hexagon theory on the tendency of fraudulent behavior in regional financial and asset management in West Bandung Regency. This study used quantitative methods with 40 samples from the employees of the Regional Finance and Asset Agency of West Bandung Regency. The data used was primary data with questionnaire techniques using a likert scale. The hypothesis was tested using multiple linear regression analysis method that is carried out by the SPSS software version 23. The results showed that Stimulus (Financial Pressure), Capability (Competence), and Collusion had a significant positive effect on the tendency of fraud in regional financial and asset management. Conversely, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) have a significant negative effect on the tendency of fraudulent management of regional finances and assets. The variables of (Financial Pressure), Capability (Competence), Collusion, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) simultaneously affect the tendency of fraud in regional financial and asset management.
DETERMINANTS OF PROFITABILITY IN CONVENTIONAL BANKS: A REVIEW OF FINANCIAL FACTORS Mubarok, Faizul; Sauqi, Irfan; Zahra, Ikrimatuz; Putra, Muhammad Zaki Adzkiya
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5664

Abstract

This research aims to conduct an in-depth analysis of various factors that influence the profitability of conventional banking. The study focuses on five key financial indicators, namely loan-to-deposit ratio (LDR), Operational Expenses to Operating Income (BOPO), Net Loan performance (NPL), Current Ratio (CR), and Net Interest Margin (NIM). The research sample was carefully selected through purposive sampling and included six conventional banks listed on the Indonesia Stock Exchange from 2015 to 2022. The research uses a panel data regression fixed effect model as the analysis model. The results indicate that Loan Deposit Ratio (LDR), Operational Expenses to Operating Income (BOPO), and Net Performing Loans (NPL) have a significant impact on the profitability of conventional banking. In contrast, the research found no significant impact of the Current Ratio (CR) and Net Interest Margin (NIM) on the profitability of conventional banking. This research provides a comprehensive understanding of the complex relationship between crucial financial indicators and the profitability of conventional banking. The findings of this study could serve as a valuable reference for practitioners and decision-makers in the banking industry to develop optimal strategies to enhance financial performance.
PENGARUH TUJUAN PEMBANGUNAN BERKELANJUTAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERATING Wardan, Rizka Yulistiya; Rizki, Amalia
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 1 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i1.5758

Abstract

This study aims to obtain empirical evidence of the effect of sustainable development goals (SDGs) on financial performance with institutional ownership as a moderating variable. The paper investigates the surge in mining-related conflicts in Indonesia, examining the adverse effects on local communities and the environment, and explores the role of sustainability reporting, mandated by PJOK Nomor 51 Tahun 2017, in aligning mining companies with Sustainable Development Goals (SDGs) to address these issues. This study differs from prior research by introducing institutional ownership as a moderating variable for both dependent and independent variables, also measuring financial performance through Return on Equity (ROE). This study uses a quantitative approach using multiple linear regression analysis and moderated regression analysis. The independent variable of this study is the SDGs which are measured based on the dummy variable of the 17 SDGs objective indicators. The sample used in this study is a mining sector company that is listed on the IDX and publishes a sustainability report in 2017 – 2021. The results of this study indicate that SDGs have a negative effect on financial performance and institutional ownership cannot moderate the effect of SDGs on financial performance. The study finds that implementing SDGs is associated with lower financial performance, and institutional ownership does not moderate this impact due to insufficient attention from investors.

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