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INDONESIA
EKSPANSI
ISSN : 20855230     EISSN : 25807668     DOI : -
Core Subject : Economy,
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 186 Documents
TELAAH PEMIKIRAN EKONOMI ISLAM : YAHYA BIN ADAM AL-QARASHI (±140 H/755 M – 203 H/818 M) Juliana, Juliana; Firmansyah, Firmansyah; Pratama, Bangkit
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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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 Zakariyas 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 KONSENTRASI PENGANGGURAN PROVINSI DAN FAKTOR YANG MEMPENGARUHINYA DI INDONESIA TAHUN 2007-2011 Hastuti, Sri Rahayu Budi; Artaningtyas, Wahyu Dwi
EKSPANSI Vol 8, No 1 (2016)
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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.
ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Kabupaten dan Kota se-Jawa Barat) Ayu, Putri Puspita
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: This research was conducted to analyze the factors that influence the Local Government Financial Report, case study at the Government of Regency and City in West Java. This research uses analytical descriptive method. In collecting data conducted, the researchers conducted data collection through field research and library research. The author obtained research data from the Badan Pemeriksa Keuangan (BPK). BPK is a State institution in the Indonesian state administration system which has authority to examine the management, financial responsibility of the State and the Region. Factors disclosure of Local Government Financial Statements proxied by total realization of regional expenditure, total assets, level of dependence, and audit opinion. Where based on statistical results indicates that the total realization of regional expenditure has no influence on full disclosure of Local Government Financial Statements while Total assets, level of dependence, and audit opinion have a significant influence on full disclosure of local government financial statements.Keywords: Dependency Level, Audit Opinion, Disclosure of Government Financial Report
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI RUMAH MAKAN KAMPOENG SAWAH KABUPATEN BANDUNG Widjaja, Yani Restiani; Rahmat, Febi Dwi Jayanti
EKSPANSI Vol 9, No 1 (2017)
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Abstract: This research aims to know that influence of quality product and price of purchase decision on Kampoeng Sawah Restaurant. Used the incidental sampling method with 100 persons. Analytical methods used multiple regression analysis. The result based on regression anaylisis: Y = 0,430 + 0,376 . R Square explained that 48,1% of purchase decisions can be explained by quality product and price, and while the rest 50,9% was explained by other variable outside in this research. Hypothesis testing using t test showing that dependent variable quality product (X1) and price (X2) is affect to the independent variable purchase decision (Y) in parsial. Then through the F test can be seen that the quality product (X1) and price (X2) simultaneously affect to the dependent variable is purchase decision (Y). Keywords: Product, Quality Product, Price, Purchase Decision
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA DALAM MENEMPUH PENDIDIKAN PADA PROGRAM STUDI AKUNTANSI POLITEKNIK CALTEX RIAU Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut
EKSPANSI Vol 8, No 2 (2016)
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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.
PERUBAHAN DIVIDEN TUNAI SEBAGAI DAMPAK PERUBAHAN DARI LABA BERSIH, ARUS KAS OPERASI, DAN HARGA SAHAM Asih, Vemy Suci
EKSPANSI Vol 8, No 1 (2016)
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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 PERAN AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP TINGKAT INDEKS TATA KELOLA PEMERINTAHAN (Studi Kasus Pada Pemerintahan Provinsi Se-Indonesia) Septiani, Tika
EKSPANSI Vol 9, No 2 (2017)
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Abstract: This research is conducted to analyze the accountability of local government financial report have significant influence to level of Indonesian Governance Index (IGI). Case study on provincial government throughout Indonesia. This research uses descriptive analysis method. The data used secondary data with using the local government financial report from Badan Pemeriksa Keuangan (BPK). Badan Pemeriksa Keuangan (BPK) is a state high institution in the Indonesian state administration system which has the authority to examine the management and responsibility of state and local finances. Hypothesis testing using t test and multiple regression analysis, obtained the form of equation Y = 18,023 - 0,180 X1 + 0,593 X2 + 0,034 X2 + e, and coefficient of determination (R2) equal to 76,3%. From the results of research and hypothesis testing conducted it can be concluded that accountability of local government financial statements have a significant effect on the index of good governance.Keywords: Accountability, Good Government Governance
KAJIAN DAMPAK INSIDER OWNERSHIP, EXTERNAL OWNERSHIP DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2009-2015) Laksana, Banter
EKSPANSI Vol 9, No 1 (2017)
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Abstract: This study aims to test empirically the effect Leverage, insider ownership, and external ownership to firm value. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in the period 2009 to 2015. The data collection method used is purposive sampling, and gained as much as 113 sample. Testing of the entire hypothesis in this study using path analysis, through Amos program package version 16.0 for Windows. The results of this study indicate that ownership by internal and external parties could encourage managers in decision making for external financing (leverage) to increase the value of the company. The findings of this study may indicate that the investment of mediation shareholding by external influences on firm value.Keywords: Leverage, insider ownership, and external ownership, and the firm value
MENYONTEK (CHEATING) – KECURANGAN AKADEMIK Dirdjosumarto, Yulianto
EKSPANSI Vol 8, No 2 (2016)
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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
ANALISIS PERUBAHAN SRUKTUR EKONOMI KOTA BANDUNG MELALUI MODEL INPUT OUTPUT Yanti, Teti Sofia; Sunendiari, Siti
EKSPANSI Vol 8, No 2 (2016)
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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

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