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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 198 Documents
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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 Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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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 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN Wibowo, Seto Sulaksono Adi; Sabillilah, Arisma
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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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
PEMANFAATAN ANALISIS BREAK EVENT POINT DALAM PERENCANAAN LABA (STUDI KASUS PT. SUBUR PAYAKUMBUH) Mahardi, Angelina Siska; -, Yefni; Zarefar, Atika
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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This research was conducted at PT. Subur Payakumbuh property of Mr. Yohardi is located at Jalan Tan Malaka No. 174 Parit Lampung Payakumbuh. The purpose of this research is to analyze break event point (BEP) in profit planning (case study of PT Subur Payakumbuh). Data collection techniques is by interview, observation and documentation. Source of data obtained from owner of the  PT. Subur Payakumbuh and type of data used are primary data and secondary data. The result of calculation of BEP (unit) obtained is as much as 36.766.030 eggs and BEP (Rupiah) obtained is as much as Rp34.874.805.341. After obtained BEP calculation, the management of PT. Subur Payakumbuh can use several alternatives for profit planning in 2017. The first alternative that can be done is to reduce costs or minimize existing costs. The second alternative is by increasing the sales volume from 41,117,363 eggs to 42,163,609 eggs. The third alternative that can be done by PT. Subur Payakumbuh as a tool of management by increasing the average selling price of eggs from Rp948,561 to Rp1.054.
MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN Kurniadi, Herdi; Auliyah, Robiatul; Wulandari, Anis
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to uncover muzaki’s consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation
PENGARUH NISBAH BAGI HASIL TERHADAP PENYALURAN PEMBIAYAAN MUDHÂRABAH Hidayat, Yayat Rahmat
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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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 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) Anggundini, Trias; Khairunnisa, Khairunnisa; Muslih, Muhamad
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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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
PENGARUH ASPEK IMPLEMENTASI DAN ASPEK MANFAAT DALAM PELAKSANAAN ANGGARAN TERHADAP NILAI KINERJA BADAN PERTANAHAN NASIONAL REPUBLIK INDONESIA Juwita, Rukmi; Syamara, Resya Ayu P.A.Y
EKSPANSI Vol 9, No 2 (2017)
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Abstract: Bureau of Finance and the State Property in the National Land Agency of the Republic of Indonesia is a unit that includes most of the financial activities of BPN. In the assessment the value performance of BPN can be provided by using Aspect of Implementation and Aspect of Benefits in the implementation of the budget. Therefore, with reference to the Ministry of Finance Regulation No. 249 / PMK.02 / 2011, researchers conducted a study of the influence of the Aspect of Implementation and Aspect of Benefits (Independent Variable/X2) of the Performance Value (Dependent Variable/Y) of BPN. The method used in this research is associative method. The result is the value of T for 16,318 of Implementation Aspects and 244 of Benefits Aspects. With the significant benefits of 0,000 for both. While the F value of the research is 1223.233. From these results it can be concluded that the implementation aspect and the aspect of benefits have a positive and significant effect partially to Value Performance. Aspects of Implementation and Benefits aspects together have a positive and significant effect on the performance value. Keywords: Implementation Aspects, Benefits Aspects, Performance Value
PENGARUH PENERAPAN E-AUDIT TERHADAP KINERJA AUDIT KEUANGAN DI BPK RI PERWAKILAN JAWA BARAT Rufaedah, Yanti
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: Performance of BPK RI West Java Representative in audit of financial statements of entities using state budget, increasingly become a center of attention, because the audit result from this independent state institution also determining the credibility of its auditee. The expansion in the number of audited entities, along with the increasingly widespread regional autonomy climate, is much greater than the number of existing BPK auditors. This study aims to determine how much the Implementation of e-audit influenced the Performance Audit Finance by BPK auditors in BPK RI Representative of West Java. This study used primary data obtained through the distribution of questionnaires 50 BPK auditors as a representative sample of the total population of 100 people with purposive sampling technique. Simple Regression Analysis method was used to answer the problem and the hypothesis was tested with t-test. Weighted respondents answers using Likert Scale with score range 1-5. The result shows that E-audit implementation have positive significant effect to Audit Performance of Financial Statement at BPK RI West Java Representative.Keywords: e-Audit, Financial Audit Performance
PENGARUH BIAYA PRODUKSI DAN BIAYA PROMOSI TERHADAP PENJUALAN PT. ULTRAJAYA MILK INDUSTRY TBK. Rupaida, Silva Anne; Bernardin, Deden Edwar Yokeu
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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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
PENINGKATAN PENDAPATAN ASLI DAERAH KOTA BANDUNG: STUDI PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TAHUN 2009-2013 Mulyana, Asep
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this study was to determine the effect of the development of Regional Taxes and Regional Retribution on increasing Regional Original Revenue (PAD). The research method used is quantitative descriptive analysis. that is, the presentation of data in the form of numbers. This research consists of two independent variables, namely Regional Taxes and Regional Retribution. The classic assumption test used is normality test, multicollinearity autocorrelation test, and heteroscedasticity test. The data analysis model used is multiple linear regression analysis. The results showed the highest growth rate in 2011 reached 45.21% while the realization of PAD revenue which showed the lowest growth rate was in 2010 which was only 15.42%. The average growth of PAD revenue in Bandung in 2009-2013 was 22.19%, while in descriptive statistics it was Rp.812.20 billion. The test results show that the Regional Tax has a significant effect while the Regional Retribution has no significant effect on the Bandung City PAD. Simultaneously, Bandung City PAD is 100% influenced by regional taxes and retribution. Keywords: Regional Taxes, Regional Retribution, Regional Income

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