Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 2019-12-13T19:15:28+00:00 Muhammad Muflih Open Journal Systems <p>The Ekspansi journal (Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi), with registered number ISSN 2085-5230 (print) and ISSN 2580-7668 (Online) is a multidisciplinary scientific journal published by Accounting department, 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 significant areas: Economic, Finance, Banking, and Accounting. This journal published in Mei and November every year.</p><p>Ekspansi <span>has obtained an accreditation from </span><span>Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia </span><span>by SK</span><strong> <a title="Certificate of Accreditation" href="" target="_blank">No. 21/E/KPT/2018</a> on July 9, 2018</strong> (Valid from volume 8 No. 1, May 2016 to volume 12 No. 2, November 2020)</p> EFEKTIVITAS PENERAPAN PENGENDALIAN INTERN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA BANDUNG 2019-12-13T19:15:27+00:00 Kamalah Saadah <p><em>Competition during the ASEAN Economic Community (MEA) encourages all business units to be able to optimize their performance. Actors of MSMEs (Micro, Small and Medium Enterprises) which have a large contribution to the nation's economy need to look at internal controls on their entities so they can have competitiveness. This study aims to determine the internal control applied by MSMEs in the city of Bandung. This has become important to observe given the different characteristics of MSMEs with large companies, especially in terms of the number of workers and the division of tasks. A series of questionnaires in the form of a number of questions regarding internal control for small entities will be filled by MSME respondents to find out the description of internal control practices in MSMEs. The method used in this study is a quantitative method with a descriptive approach which in this study will be described regarding internal control of MSMEs in the city of Bandung. The results of the study show that in general the effectiveness of internal controls implemented by MSMEs in Bandung is considered quite good. This allows researchers to propose recommendations as a consideration for planning internal control strategies for MSME activists in general.</em></p> <p>&nbsp;</p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Kamalah Saadah KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI BERDASARKAN PERSPEKTIF FRAUD DIAMOND 2019-12-13T19:15:27+00:00 Billy Billy Andrianus Andrianus Retno Yuliati Yang Elvi Adelina <p class="normal"><em>The purpose of this research is to examine which factors that drive students especially that majoring in accounting, commit academic dishonesty based on fraud diamond theory and refers to (Sabli, Hamid, Haron, &amp; Wahab, 2018) research. Based on all initial research, we can see that there are many inconsistent results from many universities. The sampling method that we use for this research is purposive sampling using questionnaires. The object of this research is Undergraduate Accounting Student from one of the Public University in Tangerang (XYZ) from the second to the eighth semester (2015-2018 batch), within the total of 260 respondents. Those data samples are processed with Structural Equation Model (SEM). The result of this research shows that only rationalization has positive significant correlation to academic dishonesty. The model of this research is proven to fulfill the goodness-of-fit, unidimensionality, and reliability standard. The result is adequate to provide input about the importance of maintaining integrity, especially because most of these students will become an accountant in the future.</em></p> <p><em>Keywords: Fraud diamond, academic dishonesty, accounting student</em></p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Billy Billy, Andrianus Andrianus, Retno Yuliati, Yang Elvi Adelina ANALISIS PERBANDINGAN STABILITAS SISTEM PERBANKAN SYARIAH DAN KONVENSIONAL DI INDONESIA 2019-12-13T19:15:27+00:00 Ahmad Fatoni Sahabudin Sidiq <p>Penelitian ini bertujuan untuk menganalisis perbandingan stabilitas sistem perbankan syariah dan konvensional di Indonesia beserta faktor yang mempengaruhinya. Penelitian ini menggunakan regresi data panel dengan mengambil sampel 9 aset terbesar bank syariah dan konvensional di Indonesia selama periode observasi 2010-2016. Alat analisis yang digunakan adalah analisis nilai Z-score dan regresi data panel. Hasil regresi menunjukkan bahwa secara simultan faktor internal yang terdiri dari pembiayaan berbasis PLS, NPF, LAR, BOPO, Ukuran Bank, HHI dan faktor Eksternal terdiri PDB dan inflasi berpengaruh signifikan terhadap stabilitas sistem perbankan syariah. Secara parsial variabel pembiayaan berbasis PLS, NPF, LAR, BOPO, Ukuran Bank dan PDB berpengaruh signifikan terhadap stabilitas sistem perbankan syariah. Sementara itu hasil regresi data panel menunjukkan secara simultan faktor internal (BI Rate, NPL, LAR, BOPO, Ukuran Bank dan HHI) dan faktor eksternal (PDB dan inflasi) berpengaruh signifikan terhadap stabilitas sistem perbankan konvensional. Secara parsial variabel BI Rate, BOPO, Ukuran Bank, HHI dan PDB berpengaruh signifikan terhadap stabilitas sistem perbankan konvensional. Hasil analisis perbandingan stabilitas sistem perbankan syariah dan konvensional di Indonesia melalui analisis nilai Z-score menunjukkan bahwa sistem perbankan syariah mempunyai stabilitas yang lebih baik daripada sistem perbankan konvensional.</p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Ahmad Fatoni, Sahabudin Sidiq KORELASI ANTARA VARIABEL DEMOGRAFI DENGAN TINGKAT ADOPSI E-BANKING 2019-12-13T19:15:27+00:00 SRI WIDIYATI SOEMODIPOERO Abstract Service innovations that have been carried out by banks will succeed depending on the intention of adoption and the intention of loyal customers in using E-Banking.The higher the intention of adoption and the intention of loyalty towards banking innovation, the stronger the banking system, the financial system is not easily fragile and the national economy is stronger. The research problem is how the correlation between demographic variables with the level of adoption of E-Banking. Sampling is purposive sampling and data is collected by using a questionnaire. Data analysis using cross tabulation and using Chi Squared. Statistical test results show that gender and education level do not correlate with E-Banking adoption rates while age and occupation variables have a correlation with E-Banking adoption rates. Keywords: E-Banking, adoption rate, demographic variables, Chi-Squared 2019-11-30T00:00:00+00:00 Copyright (c) 2019 SRI WIDIYATI SOEMODIPOERO PENGARUH SIKAP, NORMA SUBJEKTIF, KENDALI PERILAKU DAN RELIGIUSITAS TERHADAP INTENSI MENGGUNAKAN UANG ELEKTRONIK 2019-12-13T19:15:27+00:00 ferinaldy ferinaldy Muslikh Muslikh Nurul Huda <p><strong><em>Abstract</em></strong><em>: The purpose of this study is to examine the factors of attitude, subjective norms, behavioral control, and religiosity towards behavior through the intention to use electronic money in YARSI University students. Based on a literature review, this research hypothesis states that attitudes, subjective norms, behavioral control, and religiosity affect behavior through intention.</em> <em>This study uses survey data from questionnaires to 127 respondents. Hypothesis testing techniques are done by using SEM analysis with Lisrel software. The results of data processing indicate that the Attitude Variable, Subjective Norms, Behavioral Control, and Religiosity have a significant</em> <em>influence on behavior through the intention to use electronic money. Intention variable has a significant effect on behavior using electronic money with a t</em><em>-</em><em>value of 7.86. Behavioral Control Variables and subjective norms have a greater influence on behavior through the intention to use electronic money than other variables. Suggestions based on research results: first, it is necessary to expand information to the public about the benefits of using electronic money. Second, it is necessary to increase the number of merchants or expand the place of use so that the use of electronic money becomes more extensive and maximal.</em></p> <p><br><em>Keywords: intention, electronic money, </em><em>TPB</em><em>, SEM.</em></p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 ferinaldy ferinaldy, Muslikh Muslikh, Nurul Huda PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS KERJA PEGAWAI DI PEMERINTAH DAERAH 2019-12-13T19:15:27+00:00 lili indrawati etti ernita sembiring <p>Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modal intektual terhadap produktivitas kerja pegawai. Penelitian ini dilakukan di Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat. Jumlah responden sebanyak 128 pegawai dari 10 -11 satuan kerja yang ada di pemda tersebut. Teknik pengambilan sampel yang digunakan adalah metode <em>purposive sampling. </em>Analisis data yang digunakan adalah menggunakan aplikasi WarpPLS. Hasil penelitian menunjukkan bahwa modal intelektual berpengaruh positif terhadap produktivitas kerja pegawai</p><p> </p><p>Kata kunci: Modal intelektual, Produktivitas kerja pegawai, Pemerintah Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat.</p><p> </p><p><em>The purpose of this research is to analyze and prove the role of intellectual capital against employee productivity in local government. The research was carried out at the Cimahi local government,Bandung Local Government and West Java Province. The number of respondent was 128 employees from 10 -11 accounting entity in each local government. The research method used is purposive sampling. To analyze the data from the respondent is WarpPLS. The research shows that intellectual capital does affect positive significantly the employee productivity of local government.</em></p><p><em> </em></p><p><em>Keyword: Intellectual Capital, employee productivity, Cimahi Local Government, Bandung Local Government and West Java Province.</em></p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 lili Indrawati, Etti Ernita Sembiring EVALUASI PRAKTEK PERBANKAN SYARIAH DI INDONESIA : INTEREST RATE FREE? 2019-12-13T19:15:27+00:00 Radia - Purbayati <p><br>The aim of this study is to evaluate Islamic Banking practice truly interest rate free on determining funding and financing pricing. The object of this study are Islamic and Conventional Banking in Indonesia 2014-2018. Variables used in the study consists of equivalent rate (interest rate) of demand deposit, saving deposit, time deposit, working capital financing (loan) and financing (loan) in Islamic and Conventional Banking. VAR / VECM Modelling and Granger Causality Test applied on these 5 Models.</p> <p>The evidence shows that at that time there are only Model 2 and Model 5 were Granger Cause at one way in the short run. On the other hand, pricing on funding and financing product at islamic banking were determined by its time lag of pricing on funding and financing products at islamic and conventional banking , vice and versa. The shocks at the short run will be adjusted as its shocks response into long run equilibrium. It means the practicing Islamic banking in Indonesia is not truly interest rate free.</p> <p>Keywords : Pricing on funding and financing products, Islamic Banking, Conventional Banking, VAR/VECM Modelling, Granger Causality.</p> <p>&nbsp;</p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Radia Purbayati PEMERINGKATAN OBLIGASI INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA BERDASARKAN RISK PROFILE DENGAN JAMINAN OBLIGASI SEBAGAI VARIABEL MODERASI 2019-12-13T19:15:27+00:00 Erin Wijayanti Indah Yuliana <p>Tujuan dari penelitian ini adalah untuk mengetahui pengaruh <em>Risk Profile</em> dalam menentukan peringkat obligasi industri perbankan di Bursa Efek Indonesia (BEI) dan memiliki peringkat obligasi di PT. Pefindo. <em>Risk Profile</em> yang diteliti yakni risiko kredit yang diproksikan dengan rasio <em>Non Performing Loan</em> (NPL) dan risiko likuiditas yang diproksikan dengan rasio <em>Loan to Deposit Ratio</em> (LDR). Sampel dipilih dengan metode <em>purposive sampling</em>. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Jumlah populasi adalah 44 bank dan dipilih 16 bank sebagai sampel dalam penelitian ini. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif dan <em>Partial Least Square</em> (PLS) untuk pengujian model pengukuran dan struktural. Hasil penelitian ini adalah: 1) <em>Non Performing Loan</em> (NPL) dan <em>Loan to Deposit Ratio</em> (LDR) secara langsung berpengaruh signifikan dengan arah positif terhadap peringkat obligasi, 2) jaminan secara langsung tidak berpengaruh signifikan terhadap peringkat obligasi, 3) jaminan memperkuat&nbsp; hubungan risiko kredit dengan peringkat obligasi, 4) jaminan memperlemah&nbsp; hubungan risiko likuiditas dengan peringkat obligasi. Pada variabel yang digunakan dalam penelitian menunjukkan bahwa variabel tersebut dapat menjelaskan peringkat obligasi sebesar 48.8% sedangkan sisanya sebesar 51.2% dipengaruhi oleh variabel lain yang tidak terdapat dalam model penelitian.</p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Erin Wijayanti, Indah Yuliana PENGARUH TRANSAKSI NON TUNAI TERHADAP JUMLAH UANG BEREDAR DI INDONESIA TAHUN 2015- 2018 DENGAN INFLASI SEBAGAI VARIABEL MODERASI 2019-12-13T19:15:27+00:00 MEILINDA NUR RASYIDA FATMAWATI Indah Yuliana <p align="center">ABSTRACT</p><p>Nowadays, Non-cash transactions are increasingly used in transactions. Besides being more practical, easy and fast, non-cash transactions influence monetary policy in Indonesia. In monetary policy, non-cash transactions affect the level of money supply. Also besides, other factors can affect the money supply, namely inflation. Non-cash transactions in this study use a debit ATM, credit ATM, and electronic money. The purpose of this study is to obtain evidence of the effect of non-cash transactions on the money supply in Indonesia with inflation as a moderating variable during 2015-2018. Data collection is based on secondary data and the analysis technique used was Moderating Regression Analysis (MRA) test. Based on the results of research conducted, non-cash transactions have a positive and significant effect on the money supply and inflation can strengthen the relationship of non-cash transactions to the money supply.</p><p><strong>Keywords:</strong> <em>non-cash transactions; Debit ATM. ATM credit, electronic money, inflation, money supply (M1)</em></p><p class="Default"> </p><p class="Default" align="center"><strong>ABSTRAK</strong></p><p class="Default">Transaksi non tunai kini semakin banyak digunakan dalam bertransaksi. Selain lebih praktis, mudah dan cepat, transaksi non tunai memiliki pengaruh terhadap kebijakan moneter di Indonesia. Dalam kebijakan moneter, transaksi non tunai mempengaruhi tingkat jumlah uang beredar di masyarakat. Selain itu, terdapat faktor lain yang dapat mempengaruhi jumlah uang beredar yaitu inflasi. Transaksi non tunai pada penelitian ini menggunakan ATM debet, ATM kredit dan uang elektronik. Tujuan penelitian ini adalah untuk mendapatkan bukti pengaruh transaksi non tunai terhadap jumlah uang beredar di Indonesia dengan inflasi sebagai variabel moderasi selama tahun 2015- 2018. Pengumpulan data menggunakan data sekunder dan teknik analisis yang digunakan adalah uji <em>Mod</em>e<em>rating R</em>e<em>gr</em>e<em>ssion Analysis </em>(MRA). Berdasarkan hasil penelitian yang telah dilakukan adalah transaksi non tunai memiliki pengaruh positif dan signifikan terhadap jumlah uang beredar dan inflasi mampu memperkuat hubungan transaksi non tunai terhadap jumlah uang beredar.</p><p class="Default"> </p><p class="Default"><strong>Kata Kunci: </strong><em>transaksi non tunai; ATM debet. ATM kredit, uang eletronik, inflasi, jumlah uang beredar (M1)</em></p><br clear="all" /><p> </p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Meilinda Nur Rasyida Fatmawati, Indah Yuliana INFLASI, TINGKAT SUKU BUNGA, DAN KONSUMSI DI PROVINSI ACEH 2019-12-13T19:15:28+00:00 Hakim Muttaqim Hamdani Hamdani Dasmi Husin <p><em>This study aims to look at the effect of inflation and interest rates on public consumption in Aceh province in the long term and short term with the data used are annual data from the above variables starting from 1996 to 2015. The method used is Error Correction Models ( ECM). The results of data analysis in this study using Software Eviews 7 shows that inflation has a significant effect on people's consumption in Aceh Province in the long term and short term, while interest rates only affect the long term.</em></p> 2019-11-30T00:00:00+00:00 Copyright (c) 2019 Hakim Muttaqim, Hamdani Hamdani, Dasmi Husin