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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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PERSPECTIVE OF STUDENT INTEREST TOWARDS ONLINE CREDIT SERVICES Ely Suhayati; Cun Figitria Panca Rhema
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.v16i1.5768

Abstract

This research aims to determine the Interest of Students, Interest Rates, and Online Credit Decision both partially and simultaneously on the Usage of Online Credit Services. The research method used is descriptive and verificative with a quantitative approach. The data used are primary data, including the distribution of questionnaires and responses from the respondents under study. The sampling technique used is purposive sampling. Based on the criteria available, 100 student respondents from the management program at Unikom were obtained as research samples. The analysis design used is path analysis, correlation coefficient analysis, and determination coefficient analysis, while hypothesis testing uses t-tests and Ftests. The research results indicate that, partially, Student Interest has a significant positive effect on the Usage of Online Credit Services. Interest Rates have a significant positive effect on the Usage of Online Credit Services. Credit Decision has a significant negative effect on the Usage of Online Credit Services. The F-test results show a significant positive influence on Student Interest, Interest Rates, and Online Credit Decision, both partially and simultaneously, on the Usage of Online Credit Services
ANALISIS PENGARUH ETIKA KERJA ISLAM DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN AKUNTANSI Karim, M; Antoni, Syafrul
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.v16i1.5821

Abstract

Abstract: This research aims to examine the influence of work ethics Islam And suitability compensation To fraud accountancy in the city river full. The sample in this study was 71 employee respondents part finance on office head village in City Sungai Penuh. Study This the result collected through questionnaire Which processed And analyzed use analysis regression multiple. Method Which Which used in determination sample in study This is technique Simple Random Sampling. Test The quality of the data in this research is the Pearson Correlation validity test and the test reliability using Cronbach's Alpha. To test hypotheses in research This, using the coefficient of determination test which has been adapted to the F test, test t. The results of the significance value of this research indicate that ethics Work Islam have a significant effect on fraud accounting in the river city is full with a significance value of 0.0 22 , and suitability compensation No have an influence on fraud accounting in the city of Full River with a significance value of 0.558 . And when testing is carried out together, all variable No influential in a way significance with mark as big as 0.68 0 . Keywords: ethics Work Islam , Compensation Suitability, fraud
ANALISIS HUBUNGAN KAUSAL BELANJA DAERAH, JUMLAH PENDUDUK, DAN PENDAPATAN ASLI DAERAH: STUDI PADA KABUPATEN/KOTA DI JAWA BARAT Burhany, Dian Imanina; Fauziah, Rachma Syalwa
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6588

Abstract

This study aims to analyze the causal relationship between regional expenditure (employee expenditure and capital expenditure), population, and regional original income (PAD) in 27 regencies/cities in West Java. The background of the study is based on the still low regional fiscal independence in West Java, which is reflected in the high dependence on central transfer funds and the downward trend in PAD realization in several regions during the 2019-2023 period. With a quantitative approach, this study utilizes secondary data on the realization of the 2019-2023 Regional Budget (APBD) from the Directorate General of Fiscal Balance, as well as population data from the Central Statistics Agency. Data analysis employs multiple linear regression and hypothesis testing, including t-test and F-test, to examine the effect of the independent variables—regional expenditure and population—on the dependent variable PAD, utilizing the SPSS 26 application. The study results show that both types of regional expenditure, namely employee expenditure and capital expenditure, have a positive and significant effect on PAD. However, population does not have a significant effect on PAD. Simultaneously, employee expenditure, capital expenditure, and population have a significant effect on PAD.
DYNAMICS OF CARBON EMISSIONS IN ASEAN: PANEL ARDL APPROACH Nugraha, Galih; Dodi Tirtana; Muhammad Nurhikmat; Dim Zarita Suryanugraha
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6713

Abstract

This study analyzes the short- and long-run relationship between economic growth, population, manufacturing, foreign direct investment (FDI), and deforestation on carbon emissions in ASEAN countries, one of the fastest-growing economic regions. Using annual panel data from 1991–2023 for nine countries, this study adopts the Panel Autoregressive Distributed Lag (ARDL) and Error Correction Model (ECM) approaches. Diagnostic tests, including the Im Pesaran, & Shin (IPS) unit root test, confirmed the model's validity with variables having mixed orders of stationarity. The ECM estimation results show a significant long-run cointegration relationship. In the long run, GDP per capita, population, and the manufacturing sector have a positive and significant effect on carbon emissions. In contrast, FDI has a negative and significant impact. Furthermore, the Panel Granger causality test showed that no independent variable can significantly predict changes in carbon emissions. Overall, these findings provide an empirical basis for policies that balance economic and environmental aspirations. The main implication is the importance of formulating a strategy to decouple growth from emissions through an efficient industrial transition and by attracting sustainable investment.
Peran Kedalaman Keuangan Islam dalam Menghubungkan Tata Kelola dan Ketahanan Ekonomi: Bukti dari 26 Anggota IFSB Novianti, Catur; Elina, Riskiana; Zain, Nurafifah; Suhendi, Suhendi; Yulianti, Yulianti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6733

Abstract

This study aims to analyze the effect of Institutional Quality, Economic Freedom, and Technology on Economic Resilience with Islamic Financial Depth (IFD) as a mediating variable in 26 member countries of the Islamic Financial Services Board (IFSB) during the period 2014-2023. This study uses a quantitative approach with panel data regression method and Sobel Test mediation test. The analysis shows that Institutional Quality has a significant direct effect on Economic Resilience, but has no significant effect on IFD. Meanwhile, Economic Freedom shows a significant indirect effect on Economic Resilience through the mediation of IFD. In contrast, Technology does not show a significant effect either directly or indirectly on Economic Resilience. These results confirm that the depth of the Islamic financial sector plays an important role as an intermediary mechanism in strengthening the influence of economic policy on national economic resilience.
KESEJAHTERAAN PENGRAJIN GERABAH : PERSEPSI KEPATUHAN WAJIB PAJAK DI DESA WISATA KASONGAN Rakhmadanni, Redya Elfryna; Rochmad Bayu Utomo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6794

Abstract

This study analyzes the extent to which the level of community welfare is obtained by MSME pottery artisans in Kasongan Tourism Village. This study uses the welfare theory approach and compliance theory to identify the influence of intrinsic motivation and extrinsic motivation on community welfare mediated by tax compliance. Tax compliance acts as a mediating variable that links intrinsic motivation and extrinsic motivation to community welfare. The research method used is a quantitative approach, and the research sample consisted of 65 MSME pottery artisans selected through purposive sampling. The results show that intrinsic motivation has a significant positive effect on tax compliance, while extrinsic motivation has no significant effect on tax compliance. Tax compliance has a positive and significant effect on community welfare. Furthermore, tax compliance mediates the relationship between intrinsic motivation and community welfare but does not mediate the relationship between extrinsic motivation and community welfare. This study implies that intrinsic motivation is more effective in encouraging tax compliance and improving community welfare than extrinsic motivation, which needs to be supported by more appropriate policies to have a significant effect.
THE EFFECT OF ROE, LDR, NPL AND BOPO ON STOCK PRICES OF CONVENTIONAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD Sara, Yuni; Chaidir, Mohamad; Yulianti, Grace
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6797

Abstract

This study aims to analyze the effect of Return on Equity (ROE), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO) on the stock prices of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research population includes all conventional commercial banks on the IDX, with a sample size of 25 banks selected using purposive sampling. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The results show that ROE and NPL have a significant positive effect on stock prices, while LDR and BOPO have a significant negative effect. The positive effect of NPL indicates that during the pandemic and economic recovery period, investors viewed the increase in non-performing loan ratios as a manageable risk due to the effectiveness of bank credit restructuring policies. These results are in line with signaling theory, which explains that financial information serves as a signal for investors in assessing a company's prospects.
UNDERSTANDING ACADEMIC FRAUD IN KUPANG CITY’S ACCOUNTING STUDENTS: INSIGHTS FROM THE FRAUD HEPTAGON MODEL Aprilio, Hardo; Bahantwelu, Maria Immaculata; Lamaya, Fauziyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6804

Abstract

The phenomenon of academic fraud has become increasingly prevalent in higher education, including among accounting students who are expected to uphold strong ethical and professional integrity as future auditors, accountants, and financial practitioners. This study examines the influence of the seven dimensions of the Fraud Heptagon—pressure, opportunity, rationalization, capability, arrogance, greed, and ignorance—on academic fraud among accounting students in Kupang City. Using a quantitative-descriptive approach, data were collected from 104 respondents and analyzed using Partial Least Squares (SmartPLS). The results show that only the pressure variable has a significant effect on academic fraud, while the remaining six dimensions do not. These findings indicate that academic pressure is the dominant factor driving dishonest behavior, whereas the collectivistic cultural norms and strong moral values within the Kupang community may suppress the influence of psychological factors such as greed or arrogance. This research contributes to the application of the Fraud Heptagon in accounting education and underscores the need to strengthen ethical formation among future accounting professionals.

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