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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SATUAN KERJA POLITEKNIK NEGERI BANDUNG Indrawati, Lili
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents.  The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report.  Based on this, the purpose of this study is to determine what factors affect the succes of the accrual-based SAP application in the units of Bandung State Polytechnic.  This research is conducted by qualitative method with emphasis on interpretive approach.  Data analysis is carried out through three steps, namely: 1) Data collection, 2) Data redustion, 3) Data presentation, and 4) Decesion making or verification.  The result showed that: 1) The environment/condition oriented to the application of accrual accounting is very supportive; 2) existing regulation can be applied without constraints; 3) human resources are competent; 4) software help completion of work; 5) the existing hardware already supports and in accordance with the software; 6) financial statement can be completed and sent on time.Keywords: Success Factor, Accrual Bases, Bandung State Polytechnic
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT RUMBAI Fitrayanti, Erliyana; Zifi, Meliza Putriyanti; Arfan, Tobi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to determine whether understanding of tax laws, quality of service, rational attitude, and perceptions of tax sanctions affect taxpayer compliance. The objects of the research are taxpayers who do not pay in SAMSAT-Rumbai. The population in this study was 2.054 vehicles whose does pay and samples in this study were 96 people consisting of 73 taxpayer two-wheeled vehicles and 23 taxpayer four-wheel vehicles. Analysis of the data in this study is taxpayer compliance as dependent variable while understanding of tax regulation, quality of service, rational attitude and perception of tax sanction as independent variables. Processing of the data in this study used SPSS 24 software where hypothesis testing used F-test (simultaneous). From the result of this study, it can be concluded that the variable of understanding of taxation regulation, quality of service, rational attitude and perception of tax sanction influenced simultaneously to tax compliance for two-wheeled and four-wheeled vehicles.Keywords: Taxation Regulation, Quality of Service, Rational Attitude, Tax Sanction, Taxpayer compliance.
ASIMETRI INFORMASI DAN DEBT COVENANT MEMODERASI PENGARUH MANAJEMEN LABA TERHADAP RETURN SAHAM (Studi pada Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2013 - 2016) Mufidah, Anbar Nisrina; Triyanto, Dedik Nur
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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The purpose of this study to determine the effect of earnings management on stock returns and know information asymmetry and debt covenant in moderating the effect of earnings management on stock returns. This research is a descriptive verification research that is causality. The unit of analysis in this study is a company that conducted an IPO in 2013-2016. The research data using sample data selected through purposive sampling technique and obtained by 46 companies doing IPO period 2013 until 2016. This research use technique of simple linier regression analysis and moderated regression analysis. Modified Jones Model is used to detect earnings management. Cummulative Abnormal Return (CAR) is used as a proxy of stock returns. Deb to Equity Ratio (DER) as a proxy for identifying debt covenant. The result of research with simple linear regression test showed that earnings management did not have an effect on stock return. The result of research by using moderated regression analysis test shows that information asymmetry can not moderate the influence of earnings management on stock return. Debt Covenant can moderate the effect of earnings management on stock returns.Keywords: IPO, earnings management, stock return, information asymmetry, debt covenat.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA Lestari, Nanik; Septian, Donny Rizki
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 reasearch is to give empirical evidence about the relationship between working capital management to profitability for companies and investors. This research uses purposive sampling method as sampling method. The population of this research is manufacture companies that are listed on Indonesian Stock Market from 2010 to 2014 with 230 sample in total. This research uses panel data regression significant with eviews 7.0 program. This research have independent variables which are working capital factors with variable measurements as follows: days on receivables, days on payables, days on inventories, and cash conversion cycle. Dependent variable in this research is profitability with return on assets as variable measurement and control variables in this research are firm size, sales growth, leverage, current asset ratio, and current liability ratio. This research shows that days on account receivables and cash conversion cycle are affecting return on assets variable and days on payables and day on inventory variable are not affecting return on assets variable. Keywords: Working Capital, Panel Data Regression, Profitability
IMPLEMENTASI AKUNTANSI MANAJEMEN SEKTOR PUBLIK TERHADAP PENETAPAN TARGET PENDAPATAN DI CABANG PELAYANAN BADAN PENDAPATAN DAERAH PROPINSI JAWA BARAT Juwita, Rukmi; Tanjung, Riani; Sundari, Rima
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aims to study management accounting implementation in managers decisions for setting targeting goals in service revenue of West Java province. Public sector management accounting is defined as relevant and reliable accounting information aimed at leaders with a view to planning (strategic planning, information delivery, investment assessment, budgeting, service costing, performance appraisal) and control (measuring management performance achievement by means of the achievement of targets that are in accordance with the planned program. The Vehicle Tax is the potential of substantial local taxes for revenue revenues in the western Java province. The results showed that Management Accounting has a strong relationship with Target Income Determination at West Java Provincial Income Board. Meanwhile, if seen from the result of regression equation, regression coefficient from independent variable marked positive which indicate that the implementation of good Management Accounting will increase Target Income of Regional Income Board in West Java province.Keywords: Public Sector Management Accounting, Regional Income, Motor Vehicle Tax.
LABA BERSIH SEBAGAI VARIABEL INTERVENING ANTARA PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP NET PROFIT MARGIN (Studi Kasus pada PT Aero Globe Indonesia Tahun 2007-2014) Bernardin, Deden Edwar Yokeu; Baeti, Eva Nur
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aims to analyze the influence of operating costs and sales volume to against net income of PT Aero Globe Indonesia, and to analyze how much effect from net income as intervening variabel of this research. The sampling technique used in this research is purposive sampling. The data in this research is secondary data which were obtained from 8 years financial statements years 2007 until 2014. The analyze methode of this research is path analysis. The result of this research show that operating cost and sales volume partially had negative significant effect to the net income. But after the research adding by the invervening variabel, the substructure 2 was show that operating cost, sales volume and net income simultaneously had positive significant effect to the net profit margin.Keywords: Operating Cost, Sales Volume, Net Income, Net Profit Margin 
PENERAPAN SKEMA INSENTIF, TINGKAT KOMITMEN ORGANISASI DAN PENGARUHNYA TERHADAP ESCALATION OF COMMITMENT Putri, Caesar Marga
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: The aim of this research is to investigate the effect of reward and punishment in escalation of commitment. The escalation of commitment is usually attributed to the decision maker if the project is unfavorable. This research also investigates the effect of organizational commitment to the decision to escalate or not to escalate the commitment. Experimental method is used in this research. There are 37 participants contribute to this research. The result of this research shows that the escalation of commitment level is higher if there is reward and punishment provided in the organization than if only reward provided. In other hand this level is higher if only punishment provided than if reward and punishment provided. It is mean that decision makers will avoid punishment, so they escalate their commitment. As predicted before organization commitment also effect escalation of commitment.  The result shows that organizational commitment will decrease the level of escalation of commitment.Keywords: Escalation of Commitment, Organizational Commitment, Punishment, Reward.
OPTIMALISASI SISTEM INFORMASI AKUNTANSI TERHADAP PENCAPAIAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH Irawan, Arry
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This study examines the phenomenon of West Java Provincial Governments financial statements that received unqualified opinion (WTP) from the Supreme Audit Board (Badan Pemeriksa Keuangan) prepared after qualify  the qualitative characteristics aspects of a good Financial Statement. This study aims to test how much influence the availability of hardware and software availability as a major component of Accounting Information Systems which became a tool to produce government financial statements. The research method used is survey with primary data collection tool in the form of questionnaire. The relationship between research variables was analyzed by using multiple regression analysis with SPSS tool. The results showed that 1). there is a significant positive influence from the availability of Hardware and Software Availability collectively to the qualitative characteristics of the Municipal / Regency Government Financial Statements in West Java. 2). Hardware availability has a significant positive effect on Qualitative Characteristics of Government Financial Statements. 3). Software availability has a positive but insignificant effect on the qualitative characteristics of government financial statements. Keywords: Accounting Information System, Hardware Availability, SoftwarevAvailability, Qualitative Characteristics of Government Financial Statements
PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI POLITEKNIK NEGERI BANDUNG Rohendi, Hendi
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to determine the academic fraud behavior form that occurred among accounting students of Bandung State Polytechnic. The type of research is quantitative with descriptive statistic method. This study uses 100 students as sample drawn from the D-IV accounting, D-IV government accounting, and D-III accounting study program. The results showed that academic fraud behavior of accounting students of Bandung State Polytechnic are in several criteria: those who never do are 54%, those who rarely do are 44%, those who sometimes do is 2% and those who frequently and always commit fraudulent behavior in academic terms is 0%. Based on the form of academic cheating behavior, the most common is the act of forgery..Keywords: Academic Fraud Behaviour, Accounting Student and Bandung State Polytechnic.
PENGARUH ASPEK-ASPEK KINERJA LINGKUNGAN PERUSAHAAN TERHADAP HARGA SAHAM SYARIAH YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX Sari, Widya
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 2 (2018)
Publisher : Politeknik Negeri Bandung

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This research tried to relate the stock price changes with the orientation of the company in achieving maximum profit associated with corporate social responsibility. Beginning with the increasing demands and awareness of corporate social responsibility and the development of social accounting in Indonesia, there are several aspects that must be informed by the company to explain the impact of the companys activities on the economy, environment and social. These things are associated with market reactions and investor responses or potential investors in the capital market, then the research was conducted with the objective:   “To Measure the Magnitude of The Effects of Environmental Performance Aspects on the Shariah Stock Price of the companies listed on the Jakarta Islamic Index”. The population in this research are the stock price of the companies listed on the Jakarta Islamic Index (JII) in Indonesia Stock Exchange (IDX). To analyze the data is used multiple regression analysis of panel data. The variables in this research consisted of independent variables, namely the environmental performance’s aspects as variable X, and dependent variable (Y) ie Shariah Stock Price.  Based on the results of this research prove the existence of a strong relationship between independent variables simultaneously with the dependent variable, which means aspects of the Environmental Performance of the Company have a strong influence on the price of Islamic stocks in the Jakarta Islamic Index, if correlated together. Keywords: Environmental Performance, Stocks, Shariah.

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