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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 227 Documents
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KESIAPAN DALAM MENGHADAPI ERA PERDAGANGAN BEBAS MASYARAKAT EKONOMI ASEAN (MEA) Aan Zulyanto
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.v8i1.101

Abstract

Abstract: The commitment of ASEAN countries to achieve a single economic zone, the ASEAN Economic Community (AEC), applies effectively in early 2016. The Economic Integration is expected will enhance the traffic of goods, services and production factors between ASEAN countries due to the elimination of tariff and regulation. For Indonesia, the ASEAN region has enough contribute to the national economy because more than 20 percent of the activities carried out Intra ASEAN trade. Nevertheless, there are still some issues that need more attention to get gain from the free trade. (i) Trade deficit in Intra-ASEAN continues to increase. Indonesia gets only a trade surplus in four countries; Philippines, Myanmar, Cambodia, and Laos, while the other five ASEAN countries, Indonesia has a large deficit. Unlucky, the surplus comes from small value of transactions, while the deficit occurred in countries with large trade transactions. (ii) The Indonesia competitiveness in ASEAN is relatively still low. The quality of infrastructure, institutional, technological readiness and labor market efficiency is relatively underdeveloped compared with other countries. Nonetheless, the government has been working to increase competitiveness through standardization system and accelerating the development of policies through MP3EI. Keywords: International Trade, Competitiveness, ASEAN Economic Community (AEC)
ANALISIS PENGARUH CSR DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN FINANCIAL LEVERAGE DAN COMPANY SIZE SEBAGAI VARIABEL MODERATING Hamdani Arifulsyah; Suci Nurulita
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.v8i1.103

Abstract

Abstract: The aims of this study was to determine: (1) The effect of  CSR Disclosure to  the financial performance (2) The effect of CSR Disclosure to financial performance with financial leverage as moderating variable (3) The Effect of CSR Disclosure to  financial performance with company size as moderating variable. The sample was the plantation sector companies in year from 2012 to 2014 using the method purposive sampling. The method of analysis in this research is simple regression analysis and multiple regression analysis. The results showed that (1) the disclosure  has  significant effect on financial performance. (2) financial leverage as moderating variables can affect relationships  CSR disclosure with  financial performanve. And (3) company size as moderating variables can affect the relationship CSR disclosure with financial performance. Keywords: ROA, CSR Disclosure, DER, Total assets
PERUBAHAN DIVIDEN TUNAI SEBAGAI DAMPAK PERUBAHAN DARI LABA BERSIH, ARUS KAS OPERASI, DAN HARGA SAHAM Vemy Suci Asih
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.v8i1.105

Abstract

Abstract: The background of this research is the hope of investors to acquire large cash dividends from its investment in the Islamic capital market. In theory, the amount of cash dividends distributed by companies affected by corporate earnings net income and operating cash flows of the company. However in practice, when an increase in net income and the availability of cash flows from operating activities of the company, cash dividends are not always rise or even decline. In addition, cash dividends is affected by stock prices, the higher the stock price, the higher the dividend that can be distributed by the company. The method used is the method of analysis of secondary data on net income, operating cash flow, stock price and cash dividends were published on the official website of agencies and related institutions. Based on the test results with the partial t-test, the effect of net income to cash dividend has a significance value of 0.000 so it can be concluded that the significant effect on the net income of cash dividends. Effect of operating cash flow to cash dividend has a significance value of 0.557 so it can be concluded that operating cash flow is not a significant effect on cash dividends. The influence of stock price to cash dividend has a significance value of 0.004 so it can be concluded that stock prices have a significant effect on cash dividends. Based on the results of F-test net income, operating cash flow and stock price are jointly significant effect on cash dividends on listed companies in the Jakarta Islamic Index. Keywords: Cash Dividend, Net Income, Operating Cash Flow, Stock Prices
ANALISIS PENGARUH LABA AKUNTANSI, ARUS KAS BEBAS, DAN HARGA SAHAM TERHADAP DIVIDEN KAS (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2010-2014) Trias Anggundini; Khairunnisa Khairunnisa; Muhamad Muslih
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.v8i1.106

Abstract

Abstract: The purpose of this research is to find out the effect of accounting profit, free cash flow, and stock prices on cash dividend measured by dividend per share, either simultaneously or partially. This research is descriptive verification and causality research. Unit analysis that used in this research is manufacturing food and beverage subsector. This research using sampel data which chosen through purposive sampling technique and there are 7 firms during five years, from 2010-`2014. Ths research using panel data regression analysis technique. The results show that simultaneously, accounting profit, free cash flow, and stock prices have effect on cash dividend. Partially, profit accounting and free cash flow have no effect on cash dividend. Meanwhile, stock price has positive effect on cash dividend Keyword: Accounting Profit, Free Cash Flow, Stock Price, Cash Dividend, Dividend per Share
PERAN INTELLECTUAL CAPITAL TERHADAP IMPLEMENTASI NEW PUBLIC MANAGEMENT DALAM PENINGKATAN KINERJA MANAJERIAL SEKTOR PUBLIK Lili Indrawati
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.v8i1.107

Abstract

Abstract: The purpose of this research is to analyze and prove the role of intellectual capital against implementation of new public management in enhancing public sector managerial performance.  The research was carried out at the Cimahi local government.  The number of respondent was 258 employees from 42 working units.  The research method used is purposive sampling. To analyze the data from the respondent is interaction regression.  The research shows that intellectual capital does not affect the relationship between NPM and public sector managerial performance. Keywords: New Public Management, Intellectual Capital and Performance of Public Sector Managerial, Cimahi Local Government
PENGARUH INDEPENDENSI AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung) Nadya Dwi Wahyuni; Hiro Tugiman; Annisa Nurbaiti
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.v8i1.108

Abstract

Abstract: The audit report produced by an auditor must be quality because audit report is share to the users of financial statement such as shareholders and investor as one basic for decision making. The users of financial statement expect the public accountant profession conduct independent and impartial assessment of the information presented by the company management in the financial statements. But in the practice there are many cases involving public accountant that impact on doubted the quality of audit. The population in this research is the all audiotrs who work at KAP in Bandung. The sample in this research is 54 auditors with using convenience sampling method. Data were analyzed using multiple regression linear. The result of this research provide empirical evidence that simultaneously variable of auditor’s independency and time budget pressure have a significant effect on audit quality. In partially variable of auditor’s independency and time budget pressure with positive direction have a significant effect on audit quality. Keywords: Auditor’s Independency, Time Budget Pressure, Audit Quality
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN Seto Sulaksono Adi Wibowo; Arisma Sabillilah
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.v8i1.109

Abstract

Abstract: The purpose of this research is to analyze the impact of CSR reporting and every single indicator in the CSR (based on GRI indicator) on firm value (used Tobin’s Q) and which indicators are the most important concern for firm. Method that used in this research is quantitative method with panel data regression analysis. The research was conducted for mining sector and basic chemical industry sector in Indonesia Stock Exchange 2009-2013. The result of this study found that 6 indicators from CSR economy, environment, employee, HAM, sociality, and product responsibility not have an effect to firm value so it is with CSR reporting. The limitations of this research is firm didn’t publish annual report on 2009, less interest from firs to do CSR disclosure activity, and only used 2 sector industry for sample.This empirical results indicate that the stockholders didn’t put much concern into CSRD activity because it is something that firm basiclly to do. Suggest for firm that recommended to increase CSRD activity as firm’s concern to environment not only follow the rules and for next similiar research should use more sample. Keywords: Corporate Social Responsibility, Global Reporting Initiative (GRI), Firm’s Value,       Tobin’s Q
TELAAH PEMIKIRAN EKONOMI ISLAM : YAHYA BIN ADAM AL-QARASHI (±140 H/755 M – 203 H/818 M) Juliana Juliana; Firmansyah Firmansyah; Bangkit Pratama
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.v8i1.111

Abstract

Abstract: Most people know the works of al-Kharaj made by Abu Yusuf. Yahya bin Adam, who has a full name Yahya bin Adam bin Sulaiman al-Qarashi al-‘Umawi al-‘Umawi al-Ahwal al-Kufi, with Abu Zakariya's real name is one of the ulama or muslim scholar who also wrote kitab al-Kharaj lived during the Abbasid Caliphate in the reign of Abu Ja’far al-Manshur to al-Ma’mun. Yahya bin Adam is of people who contribute to the complete theories of taxation in Islam other than Abu Yusuf. In this research using literature study, a method that is taken by using various references are books or journals related in which includes Yahya bin Adam perspectives relating to economy. From various references can conclude some thoughts Yahya bin Adam typical associated with Economic contained in the book of al Kharaj, namely the concept of Kharaj and Jizya, 'Usyur, the ban on buying land Kharaj, the concept of taxation, price concept, and how to revive the dead land (Ihya’al-Mawaat). Keywords: Yahya bin Adam, Kharaj, Jizya, Ihya’al-Mawaat
ANALISIS PERUBAHAN SRUKTUR EKONOMI KOTA BANDUNG MELALUI MODEL INPUT OUTPUT Teti Sofia Yanti; Siti Sunendiari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 2 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i2.113

Abstract

Abstract: Implementation of the development done in a particular region is basically a series of implementation process of development planning. Development of Bandung as an integral part of regional and national development is basically an integrative process both at the level of planning, implementation and control on an ongoing basis in order to realize the welfare of society. For the purposes of planning and evaluation of the outcomes of development that is comprehensive both national and regional scale, a model for regional development planning approach can implement the model input output analysis. The use of Multiplier Product Matrix (MPM) to the Table Input Output in 2003 and 2008 illustrate economic structure of the city of Bandung has experienced a change. In 2008, the trade sector has grown very conspicuous compared with other sectors. Trade and road transport sector has increased significantly. Thus the development priorities and investment Bandung should be directed at trade and road transport sector, since both sectors can be a driving force and a strong appeal for the growth of other sectors. Keywords: Power Distribution, Degree of Sensitivity, Multiplier Product Matrix, Input-output Analysis
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Anisa Mustika Sari; Hiro Tugiman; Annisa Nurbaiti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 2 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i2.114

Abstract

Abstract: This research aimed to determine the effect of good corporate governance which consisit of bord of commissioner, independent commissioner and audit committee, and size firm, on firm performace measured by Altman Z-Score, either simultaneously or partialliy.This research is descriptive verification and causality research. Unit analysis that used in this research is non manufacturing BUMN. This research using sampel data which chosen through purposive sampling technique and there are 12 firms during six years, from 2010 to 2015. This research using panel data regression analysis technique.The result shows that simultaneously, board of commissioner, independent commissioner, audit committee, and firm size have effect on firm performance. Partially, board of commissioner has positive effect on firm performance. Independent commissioner has no effect on firm performance. Audit committee has positive effect on firm performance, and firm size has no effect on firm performance. Keywords: Good Corporate Governance, Firm Size, Altman Z-Score

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