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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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ANALISIS DETERMINAN KEBERHASILAN TURNAROUND PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS Nur Wulandari; Barbara Gunawan
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.v8i2.115

Abstract

Abstract: This research aims to test the factors that influencing turnaround success of financial distress companies. Sample that used in this research was manufacturing companies that listed on the Indonesian Stock Exchange 2011-2014. Factors that influencing the turnaround success of financial distress companies are company size, profitability ratio, liquidity ratio, severity, assets retrenchments, free assets and growth opportunity. The sample that used on this research are 22 companies for four years period of research, as of that 88 data acquired. Those sample selected using the method of purposive sampling. Test of analysis used logistic regression with SPSS 17.0. Based on the result of research and analysis that has been done, the acquired results of profitability ratio, liquidity ratio and growth opportunity are influence turnaround success of financial distress companies, while the company size, severity, assets retrenchments and free assets are not influence turnaround success of financial distress companies. Keywords: Turnaround, Financial Distress and Logistic Regression
PENGARUH NISBAH BAGI HASIL TERHADAP PENYALURAN PEMBIAYAAN MUDHÂRABAH Yayat Rahmat Hidayat
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.v8i2.116

Abstract

Abstract: This research is motivated by low mudaraba financing in Islamic banking in Indonesia compared with other financing. The financing in Islamic banking in Indonesia is dominated by debt-based financing products for the consumer sector. Though mudaraba financing based finance working capital for the productive sector so as to increase the level of public welfare distribution. So, necessary to find the factors that influence the distribution of Mudaraba Financing. The research method used is quantitative research method. Objects in this study is the profit sharing ratio and mudaraba financing. This research is explanatory research. It was said, because this study connects several variables. Data collection techniques used were Archival Research, because the data used in this research is secondary data derived from SPI and SPS. The analytical tool used is regression analysis aimed at finding the effect of one variable to another variable. The results of this study indicate that profit sharing ratio has a negatively affects the distribution Mudaraba Financing at 91.65% Keywords: Profit Sharing Ratio, Mudaraba Financing, Income
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MENEMPUH PENDIDIKAN PADA PROGRAM STUDI AKUNTANSI POLITEKNIK CALTEX RIAU Meliza Putriyanti Zifi; Heri Ribut Yuliantoro
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.v8i2.117

Abstract

Abstract: This research to analyze the factors that influence the decision of the student to study at accounting major in Polytechnic of Caltex Riau. The sample of this reserach are 75 respondents that consist from 60 accounting student 2014 Generation and 15 accounting student 2013 Generation. The data were collected by using questionnaires. The validity of data was tested by implementing construct validity. From the computation result, items from process, cost, social economic background, motivation, facility, reference, location, promotion, reputation, alumnus, product, and character of Polytechnic study was valid. The reability of data was tested by implementing the Cronbach Alpha. The test of hypothesis will used multiple linier regression. The result of the research show that motivation student is the most significant factor influence the decision of student to study at accounting major in Polytechnic of Caltex Riau. This indication that subject of motivation necessary to make decision to study in Polytechnic of Caltex Riau. Keywords: Student Decision, Education, Process, Cost, Social Economic Background, Motivation, Facility, Reference, Location, Promotion, Reputation, Alumnus, Product, and Character Polytechnic.
APAKAH KOMPOSISI DEWAN DIREKSI DAN DEWAN KOMISARIS MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)? Rizky Eriandani; Christarina Kuswanto
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.v8i2.118

Abstract

Abstract: Research is intended to determine whether the composition of the board (board of directors and board of commissioners), which consists of the presence of women councils, boards of foreigners, and the proportion of independent commissioners, have an effect on the disclosure of the activities of Corporate Social Responsibility (CSR) in the annual report. This study uses a quantitative approach using multiple linear regression method. The sample used in this study are all companies listed on the Stock Exchange in the period 2010-2012, a total of 795 firm- years. The control variables used are company size, profitability and debt to equity. These results indicate that the composition of the board and the control variables simultaneosly affect CSR,  the presence of women council and the existence of  foreign  boards, on boards of directors and commissioners, as well as the size of the company's positive significant effect on the disclosure of CSR. However, the proportion of independent commissioners, profitability, and the ratio of debt to equity has no significant effect on the disclosure of CSR. Keywords: Corporate Social Responsibility Disclosure, Board Diversity, Board of Women, Foreign Board, The Proportion of Independent Board
PENGARUH DANA PIHAK KETIGA, BI RATE, DAN BOPO TERHADAP PENYALURAN KREDIT PERBANKAN Putri Andini; Leny Suzan; Dewa PK. Mahardika
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.v8i2.119

Abstract

Abstract: Indonesian banks have a primary function as a collector and distributor of public funds. In collecting funds from the public, the bank offers some savings instrument and in channeling funds to the public, banks give it in various loan form. The purpose of this research is to find out the effect of third-party funds, BI rate and BOPO on the bank loan, either simultaneously or partially. This research is descriptive verification and causality research. The object that used in this research is the BUMN banks that listed in Indonesian Stock Exchange. The sample of this research is 4 banks during five years, from 2011 to 2015. This research using panel data regression analysis technique. The result of this research shows that simultaneously, third-party funds, BI rate, and BOPO have effect on bank loan. Partially, third-party funds and BI rate have positive effect on bank lending, while BOPO has no effect on bank loan. Keywords: Third-Party Funds, BI Rate, BOPO, Bank Loan
PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP FRAUD PADA BANK SYARIAH MANDIRI CABANG AHMAD YANI BANDUNG Nur’aeni Nur’aeni
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.v8i2.120

Abstract

Abstract: The main objective of this study was to analyze the influence of the effectiveness of internal control systems against fraud, to analyze the influence of the quality of human resources against fraud, and to analyze the influence of the effectiveness of internal controls and the quality of human resourcess imultaneously to fraud on the Bank Syariah Mandiri Branch Ahmad Yani Bandung. The usefulness of this research was to obtain empirical answer to the hypothesis that the proposed research, and can be a useful and positive   Bank Syariah Mandiri Branch Ahmad Yani Bandung author smade ​​the object of research. The study was conducted using a quantitative approach. This type of data is grouped into two categories: primary data and secondary data. Based on the test results of the t test, for variables X1 obtained t > t table (2.906 > 2.052) and sig = 0.007 < 0.05 then Ho is rejected, meaning that the partial effectiveness of internal control systems affect the fraud. For X2 obtained t > t table (2.192 > 2.052) and sig = 0.037 < 0.05 then Ho is rejected, meaning that partially affect the quality of human resources against fraud. Based on the results of test calculations obtained f of F (6.808) > F (3.35), and sig = 0.004 < 0.05; then Ho is rejected, it means simultaneously effectiveness of internal control systems and the quality of human resources affect the fraud. Keywords: Effectiveness of Internal Control Systems, Quality of Human Resourcess, Fraud
PENGARUH BIAYA PRODUKSI DAN BIAYA PROMOSI TERHADAP PENJUALAN PT. ULTRAJAYA MILK INDUSTRY TBK. Silva Anne Rupaida; Deden Edwar Yokeu Bernardin
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.v8i2.121

Abstract

Abstract: The purpose of this research is to know the effect of production cost and promotion cost to sales at PT Ultrajaya Milk Industry Tbk which is registered at Indonesia Stock Exchange. Analysis method for this research are using descriptive quatitive. The population for this research using financial report from PT Ultrajaya Milk Industry. The sample for this research using financial report form PT Ultrajaya Milk Industry in last 7 years from years 2008 until 2014. This research adapting application program SPSS version 20 with adapting double regretion analysis. The result of double regretion analysis in this research shows that the connection partially between production cost and sales are affected significantly at 0,829 or 82,9%, and promotion cost not so affected to sales at 0,902 or 90,2%, then the rest at 0,098 or 9,8% which is another factor that doesn’t researched in this research. Keywords: Production Cost, Promotion Cost, Sales
MENYONTEK (CHEATING) – KECURANGAN AKADEMIK Yulianto Dirdjosumarto
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.v8i2.122

Abstract

Abstract: Academic dishonesty can be considered as epidemic in all level of education in the world, viruses that spread and attack the academic quality. One of the kinds of academic dishonesty is cheating. The students who become victims of cheating aren’t conscious the influences or impacts of it. War againts cheating should be the first prioriy. Students are potential leader and also worker or employee in the future. Students must be armed with values and ethics or codes of honor or rules of conduct in which unethical behaviors are eliminated. Students should be directed to involve in all process of learning on the basis of integrity. Lecturers, management (institution) and students are expected to take apart in promotion and socialization the importance of integrity in the process of learning and to maintain the quality of academic. Keywords: Academic Dishonesty, Cheating, Ethic, Integrity, Students, Lecturers, Managements, Institutions MENYONTEK (CHEATING) – KECURANGAN AKADEMIK
AKSELERASI TINGKAT PENGETAHUAN MAHASISWA TENTANG SISTEM DAN PRODUK PERBANKAN SYARIAH MELALUI MEDIA ONLINE PADA PROGRAM STUDI PERBANKAN SYARIAH UIN ALAUDDIN MAKASAR Trimulato Trimulato
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i1.1848

Abstract

Sharia banking in Indonesia continues to experience growth, this can be seen from the total assets of sharia banking which has reached 451,202,000,000,000 in 2018. It's just that the market share of sharia banking has not reached 10 percent, but still around 6 percent. The level of public knowledge and literacy about sharia products is also still minimal. Efforts are needed to increase public knowledge and interest in increasing the use of product of sharia banking. Technological advances can be used as a means to increase knowledge about sharia banking system and product. Students are one element that utilizes technology a lot as a medium of learning, especially in increasing knowledge. This research is a field research, which is obtained data through pre-test and post-test activities to 34 students to provide answers to the questions given. This research is qualitative in nature, with direct data collection techniques to student of departement sharia banking UIN Alauddin Makassar. The analysis technique used is descriptive qualitative related to the level of student knowledge and the use of Google classroom in learning. The results of this study show an increase in student knowledge about sharia banking system and product after pre-test and post-test. The average value increase from 78.4 increased to 86.1. The increase in value reached 9.8 percent. Google classroom can be used as a learning medium in the form of providing materials, learning videos, discussions and quizzes. This media can increase the knowledge of sharia banking for students departement of sharia banking UIN Alauddin Makassar about system and product of sharia banking. Keywords: Knowledge, System and Product of Sharia Banking, Online Media, and Students Departement of Sharia Banking UIN Alauddin Makassar.
Analisis Faktor yang Mempengaruhi Penerimaan Nasabah terhadap Layanan Mobile Banking Hasbi Assidiki Mauluddi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i1.1902

Abstract

The purpose of this study is to investigate factors affecting the consumers intention to use Mobile Banking. A survey was used to collect data from 86 samples from all smartphone device owners and has been experienced with Mobile Banking applications. The proposed Mobile Banking implementation Model In this study is based on the Technology Acceptance Model (TAM) and mobile service Quality (MSQ). Structural Equation Modeling (SEM) is used to analyze data. The results reveal that the ease of use, usability and quality of service to the use of Mobile Banking positively influential. Therefore, the Bank should emphasize the strategy to increase the benefits of Mobile Banking perception by prioritizing this factor into decision making.

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