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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 234 Documents
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MEASUREMENT OF EFFICIENCY: AN EMPIRICAL OF ISLAMIC STOCK EXCHANGES IN OIC COUNTRIES Mauizhotul Hasanah; Faris Kurnia Hakim; Sri Herianingrum
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 18 No 1 (2026)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v18i1.6852

Abstract

The efficienct market is one of the benchmarks for investors, because investors need to monitor all information to consider investing decisions. This study aims to measure the level of efficiency in the Islamic stock exchanges of Islamic countries. The data used is secondary data using a sample of 6 Islamic countries that are members of the OIC in the January 2014-December 2018 period. The method used is the Stochastic Frontier Approach (SFA) with an analysis tool, namely the Frontier 4.1 software. The input variable used is Market Capitalization (KP) and Trading Volume (VP), while the output variable used is Individual Market Return (IMR). The results of this study indicate that during the study period there was no stock market that obtained a perfect efficiency value of one. The average result of the technical efficiency value of Islamic stock exchanges in Islamic countries is 0.9706, then based on ƴ of 0.38221 or 38%, it means that this inefficiency value needs to be optimized. . The country with the highest average technical efficiency value was in the UAE at 0.97173 and the country with the lowest average technical efficiency value was Saudi Arabia at 0.96939. Based on the classification of the overall countries operating efficiently, namely the UAE, Indonesia, and Iran, while the less efficient countries are Saudi Arabia, Kuwait, and Qatar.
Menginterpretasikan Ulang Tanggung Jawab Sosial Perusahaan sebagai Strategi Keberlanjutan: Tinjauan Konseptual dari Perspektif RISAL di Indonesia Risal Risal; Marwah Yusuf; Dahniyar Daud
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 18 No 1 (2026)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v18i1.6857

Abstract

Corporate Social Responsibility (CSR) in Indonesia has shifted from being merely a legal obligation to a strategic instrument of sustainability. Regulations such as Law No. 40 of 2007 and Government Regulation No. 47 of 2012 mandate CSR implementation, yet practices in the field often remain symbolic. This article elaborates on the meaning of CSR from the “RISAL” perspective (Relevance of Environmental Accounting Strategy Implementation), emphasizing the integration of CSR with environmental accounting. The research method used is literature review with descriptive qualitative analysis. The findings highlight four key dimensions: (1) anxiety due to CSR being trapped in administrative compliance, (2) the need to search for clarity of meaning so CSR becomes an instrument of sustainability, (3) CSR as a compass guiding companies toward the horizon of the triple bottom line, and (4) small footprints of CSR programs that can create big waves in social legitimacy and business sustainability. This article asserts that CSR should not stop at the normative domain but must be lived as a meaningful sustainability strategy.
REGIONAL ECONOMIC PERFORMANCE AND PUBLIC SERVICE FACILITIES: AN ANALYSIS OF KLASSEN TYPOLOGY AND SCALOGRAM IN JAMBI PROVINCE Putri Intan Suri; Rian Putra; Deki Irawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 18 No 1 (2026)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v18i1.6860

Abstract

Jambi Province consists of nine regencies and two cities with diverse topographical characteristics. Regional economic progress is generally determined by two primary indicators: economic growth and GRDP/capita. This study aims to analyze the development levels of regencies and cities in Jambi Province in relation to their public facilities. The research methodology employs the Klassen Typology to classify regional progress, Scalogram Analysis to determine public facility ownership, geographic and geo-economic mapping to identify the distribution of influence. The results identify four patterns of regional economic performance: one Developed Region, four Potential Regions, three Developing Regions, and three Lagging Regions. A notable finding indicates that the Developed Region is Muaro Jambi Regency, while Jambi City is positioned as a Lagging Region. More significantly, the ownership of public facilities doesn’t appear to dictate a region's progress. This suggests that regions prioritize functional access to public facilities over administrative ownership of the facilities themselves.
RECONFIGURING ESG-BASED FINANCIAL SYSTEMS FOR SUSTAINABLE FINANCING MANAGEMENT IN ISLAMIC FINANCIAL INSTITUTIONS: EVIDENCE FROM EMERGING MARKETS Kursusantyo Dudung Prilaksono; Muhammad Muflih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 18 No 1 (2026)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v18i1.6863

Abstract

This study examines the urgent need to align financial system architecture with sustainable financing practices in Islamic financial institutions, particularly in emerging markets characterized by structural inefficiencies and fragmentation. The objective of this study is to develop an integrated financial system framework to enhance sustainable financing performance. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines on 40 high-quality peer-reviewed articles, with quality assessment using the Mixed Methods Appraisal Tool (MMAT) and Critical Appraisal Skills Programme (CASP). The findings show that only 12 out of 40 studies integrate more than three system dimensions, and none provides a holistic model. The findings demonstrate a persistent structural fragmentation, where ESG, governance, fintech, and risk dimensions are predominantly examined in isolation rather than as an interconnected system. The results highlight the need for regulatory harmonization among OJK, Bank Indonesia, and DSN-MUI to support ESG and fintech integration in Islamic financial systems. This study introduces a five-dimensional integrated financial system framework that simultaneously links Sharia governance, ESG, fintech, financial system stability, and adaptive risk within a value chain structure.

Page 24 of 24 | Total Record : 234

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