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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.

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Articles 209 Documents

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APLIKASI MODEL SOCIAL COGNITIVE CAREER THEORY UNTUK MEMPREDIKSI NIAT MAHASISWA BEKERJA SEBAGAI AKUNTAN PUBLIK Gunawan, Vania Pradipta; Yuliati, Retno
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: The purpose of this research is to examine thesocial cognitive career theory (SCCT) model (Lent, Brown, & Hackett, 1994) which is composed of self efficacy and outcome expectation to predict university students’ intention to work as public accountant. To our best knowledge, this is the first research to examine SCCT model in accounting field; which is done prior and after the respondents take auditing course in university. Data from 234 respondents prior to taking auditing course and 215 respondents after taking auditing course from three universities in Jabodetabek area were taken and analysed using Structural Equation Modeling (SEM). It can be inferred that: (a) the correlation between self-efficacy and university students’ intention to be public accountant is stronger after taking auditing course; (b) the correlation outcome expectation and intention to work as public accountant is not significant both prior to and after taking auditing course;(c) the correlation between self-efficacy and outcome expectation is significant only on respondents after taking auditing course. The limitations in this research are the data was taken prior to and after taking Auditing 1 course (prior to taking Auditing 2) and all respondents are from renowned university in major cities. The result of this research is expected to increase the effectiveness of auditing courses to develop university students’ competence and confidence to achieve their career as public accountant.Keywords:social cognitive career theory, self-efficacy, outcome expectation, public accountant career

ANALISA PENGARUH PERTUMBUHAN KREDIT, JENIS KREDIT, TINGKAT BUNGA PINJAMAN BANK DAN INFLASI TERHADAP KREDIT BERMASALAH Saputro, Arfan Rachmadias; Sarumpaet, Susi; Prasetyo, Tri Joko
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: This research was conducted to analyze the effect of loan growth, loan type, interest and inflation on non-performing loan. Samples were focused on Indonesian commercial banks. Multiple regression linear analysis was used, whereas the samples were obtained using purposive sampling method. Total sample consists of 82 commercial banks with financial statements for the year of 2013 to 2017. Result shows that each variable; loan growth, loan type and interest have a positive effect on non-performing loan. On the other hand, inflation has a negative effect. Keywords: Loan Growth, Loan Type, Interest, Inflation, Non-Performing Loan.

DIGITALISASI KEUANGAN SYARIAH MENUJU KEUANGAN INKLUSIF: KERANGKA MAQASHID SYARIAH Nurfalah, Irfan; Rusydiana, Aam Slamet
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Sharia financial literacy and financial inclusion in indonesia are still in the lower level, Indonesian’s Financial Services Authority launched in 2016 that the data of sharia financial literacy is about 8.11% and sharia financial inclusion only about 11.06%. The easiness of access against sharia financial products and services are the main factors that caused both are still in the lower level. In case of enhancement of society knowledge and access needs the innovation to simplify the utilization of sharia financial products and services. One of the best innovation must be developed by Sharia Financial Institution is digitalization.The digitalization will affect the increase of sharia financial literacy and inclusion index, because this era is an open public information, most people now are easy to access the internet and also the smartphone users in Indonesia are increasing every year. So this is an opportunity for Sharia Financial Institution to combine their products and services with the latest technology. The author makes a digital innovation solution to accommodate these opportunities, named "Connected, One Stop Solution" which are 20 features that can be enjoyed by all segments of society. In addition, the 20 features are adapted to sharia rules which refer to maqashid sharia.

THE INITIAL IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING, THE EFFECT ON PERFORMANCE AND FINANCIAL REPORTING QUALITY AT LOCAL GOVERNMENTS IN INDONESIA Gamayuni, Rindu Rika
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: In Indonesia local government, accrual based Government Accounting Standard (GAS) was started to be mandatorily applied in 2015, so this research aims to investigate to what extent the role of accrual GAS implementation toward quality of financial reporting and financial performance especially at local governments. Population of this study is Local Governments of districts/cities in Indonesia for Fiscal Year 2014 and Fiscal Year 2015, as many as 542 local governments (before and after the implementation of accrual base). Sampling method uses probability sampling which is cluster sampling. In this case, the population is divided based on 34 province clusters, so the number of sample obtained is 242 local governments of districts/cities in Indonesia. The hypothesis testing uses paired t test. The object of research is the financial reporting quality and financial performance. The results of this study provide empirical evidence that there is an increase in the quality of financial reporting after the application of accrual-based accounting at local governments in Indonesia, but have not proven the existence of the increased financial performance. There is no differences in financial performance before and after accrual based accounting implementation at local governments in Indonesia. This hyphothesis was not supported due to the application of accrual basis accounting is still in the early stages of implementation (1 year) that still have constraints in limited human resources competencies, necessary adaptations or adjustments in the process of change. Local governments in Indonesia must apply accrual based accounting because it is proven that it increases financial report quality. However, the system implementation in the beginning period found many obstacles so it needs continuous adjustment and learning in order to reach desirable goal. There is still a debate on how important is the implementation or adoption of accrual IPSAS in many countries, including Indonesia. In Indonesia, the implementation of accrual based Government Accounting Standard (SAP/GAS) is new mandatory since 2015. The result of this research will give contribution to the theory, that there is significant influence of implementation accrual based GAS to financial reporting quality, but no significant increase in financial performance (efficiency and effectiveness) at local government. Therefore, this result study will be used to determine related policies about the implementation of accrual based GAS. Keywords: Accrual Based Accounting, Financial Reporting Quality, Financial Performance, Government

KONDISI MAKROEKONOMI SEBAGAI FAKTOR YANG MEMPENGARUHI NERACA TRANSAKSI BERJALAN PERIODE 1999-2016 Wijaya, Erric
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study discusses the current account and itsinfluencing factors. The factors influencing the current account are macroeconomic factors, including national income (GDP), inflation, interest rate (SBI), and exchange rate.The period of this study starts from 1999 - 2016 using annual data. This study looks at the short-term and long-term effects of macroeconomic factors that affect the current account balance. The research model of this study was using cointegration test and Error Correction Model (ECM).The results showed that in the long run, the macroeconomic variables of national income (GDP) and inflation significantly influenced the current account balance. While in the short term, macroeconomic variables inflation and exchange rate significantly influenced the current account balance. Thusit can be concluded that, the inflation variable is the main macroeconomic variable that influenced the current account balance in the long term and in the short term. Keywords: current account, national income, SBI, inflation, exchange rate

PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM BANK UMUM SYARIAH NASIONAL DI BURSA EFEK INDONESIA (Studi Kasus: PT Bank Panin Dubai Syariah, Tbk.) Barnas, Benny
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: The purpose of this research is to examine the effect of Financial Performance, namely Return on Assets (ROA) and Earnings Per Share (EPS) on the stock price’s changes of National Sharia Commercial Banks are listed on the Indonesia Stock Exchange (IDX). The research hypothesis was analyzed using multiple linear regression methods, while the financial data is taken from Bank Panin Dubai Syariah, Tbk. with the period of 2014-2017. The results indicate that Return on Assets (ROA) and Earnings per Share (EPS) both partially and simultaneously influence on stock prices. However, the result of adjusted R2 show that 38,30 percent of stock prices are influenced by the Return on Assets (ROA) and Earning per Share (EPS), while 87,90 percent is influenced by other variables outside this model. Keywords: Return on Asset (ROA), Earning per Share (EPS), and Price of Share.

PENGARUH BELANJA KESEHATAN TERHADAP ANGKA HARAPAN HIDUP KABUPATEN KOTA DI JAWA BARAT Sihaloho, Estro Dariatno
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This paper has two objectives. The first is to estimate the effect of health expenditure on life expectancy in regencies and cities in West Java Provinces. The second is to estimate the effect of the number of poor people on life expectancy in regencies and cities in West Java Provinces. Life expectancy is a measurement of the average time of human lives. This paper uses three-technique of Data Panel regression model: Pooled OLS, Fixed Effect Model and Random Effect Model. This paper uses Data Panel on 27 Regencies and Cities in West Java Provinces from 2014 to 2016. This paper use Life expectancy as the dependent variable, health expenditure and number of poor people as the independent variable. The result shows that Pooled OLS, Fixed Effect Model and Random Effect Model estimate the health expenditure has a positive and significant effect on life expectancy in regencies and cities in West Java Provinces. Pooled OLS and Random Effect Model technique estimate number of poor people has a negative and significant effect on life expectancy in regencies and cities in West Java Provinces.

PERSEPSI SIVITAS AKADEMIKA MUSLIM TERHADAP WAKAF UANG Huda, Nurul; Sentosa, Perdana Wahyu; Novarini, Novarini
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: The low collection of cash waqf is one of them due to the level of public understanding of cash waqf. This research aims to describe the characteristics of respondents based on the socio-economic demography of the Muslim Academic Community; and analyze of factors of influence people's perceptions of cash waqf in the Muslim Academic Community. The research method used is logistic regression analysis. The sample in this study were 138 respondents who were The Muslim Academic Community in Jabodetabek. The results showed that the respondents' characteristics of the sex of most women, aged between 20 years and less than 25 years, had income of less than Rp 3 million per month, were not married, had family members between 3 and 5 people, less than 2 people worked , have family responsibilities, students in university, have not worked, Private Universities in Central Jakarta, and the majority have never doing cash waqf. The results of the logistic regression analysis indicate that a person's level of faith and one's age can significantly influence perceptions of doing cash waqf. Keywords: Perception, Cash Waqf, Muslim Academic Community, Logistic Regression.

OPTIMALISASI LABA DALAM PERENCANAAN PRODUKSI MENGGUNAKAN PEMROGRAMAN LINIER Elis Ratna Wulan; Yosi Sri Rejeki
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.99

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 KONSENTRASI PENGANGGURAN PROVINSI DAN FAKTOR YANG MEMPENGARUHINYA DI INDONESIA TAHUN 2007-2011 Sri Rahayu Budi Hastuti; Wahyu Dwi Artaningtyas
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.100

Abstract: This study aims to analyze the province unemployment concentration and to analyze the influence of economic growth, investment growth, population growth and wage growth to the province unemployment concentration in Indonesia. The data used are secondary data taken from the provinces in Indonesia at 2007-2011. To analyze the province unemployment concentration used value of concentration index and to analyze the influence of economic growth, investment growth, population growth and wage growth to province unemployment concentration used multiple regression with panel data. Results of the research from the average value of concentration index shows that 12 provinces from the 33 provinces in Indonesia are the unemployment basis (NAD, North Sumatra, West Sumatra, Riau, Riau Islands, DKI Jakarta, West Java, Banten, East Kalimantan, North Sulawesi, South Sulawesi and Maluku). Results of the panel data regression of 4 factors included in the model only economic growth influence to province unemployment concentration in Indonesian. Keywords: Unemployment Concentration, Concentration Index, Economic Growth, Investment Growth, Population Growth, Wage Growth.

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