Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi <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="https://drive.google.com/open?id=15YSqd1Si0FGzId5AlY_RjM0BDgOv8rLF" 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> Jurusan Akuntansi Politeknik Negeri Bandung en-US Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 2085-5230 PENGARUH KEPATUHAN DAN SANKSI PERPAJAKAN TERHADAP PERENCANAAN PAJAK (TAX PLANNING) PADA WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA BANDUNG BOJONAGARA https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1672 <p><strong><em>ABSTRACT</em></strong></p> <p><em>Today many companies are making various efforts to reduce their taxes, these efforts are called tax planning. Tax planning can lead to tax planning that is legal and illegal. Illegal tax planning will be avoided if taxpayers are in compliance with tax regulations and taxpayers are aware of applicable tax sanctions. Likewise, if we do not comply with these regulations, they will be subject to sanctions. Based on this phenomenon, the researcher is interested to find out more about the problem in more depth by involving the taxpayers as the perpetrators of the problem so that it can provide a clearer picture of how tax compliance, tax sanctions and tax planning that occur in taxpayers who registered at the Tax Office (KPP) Pratama Bandung Bojonagara. Based on the research that has been done, the result that can be concluded is that there is an influence between tax compliance and sanctions on tax planning both partially and simultaneously.</em></p> <p><strong><em>Keywords: Tax Compliance, Tax Sanctions, Tax Planning</em></strong></p> <p><strong>ABSTRAK</strong></p> <p>Dewasa ini banyak perusahaan yang melakukan berbagai upaya untuk memperkecil pajaknya, upaya tersebut disebut dengan perencanaan pajak. Perencaan pajak dapat mengarah kepada perencanaan pajak yang bersifat legal dan ilegal. Perencanaan pajak yang bersifat&nbsp; ilegal akan bisa dihindari apabila para wajib pajak memiliki kepatuhan atas peraturan perpajakan dan para wajib pajak paham akan sanksi perpajakan yang berlaku. Begitu pula apabila kita tidak patuh akan peraturan tersebut maka akan dikenakan sanksi. Berdasarkan fenomena tersebut, maka peneliti tertarik untuk mengetahui lebih jauh permasalahan tersebut secara lebih mendalam dengan melibatkan para wajib pajak sebagai pelaku dari permasalahan tersebut sehingga dapat memberikan gambaran yang lebih jelas mengenai bagaimana kepatuhan wajib pajak, sanksi perpajakan dan perencanaan pajak yang terjadi pada wajib pajak yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Bandung Bojonagara. Berdasarkan penelitian yang telah dilakukan, hasil yang dapat disimpulkan adalah terdapat pengaruh antara kepatuhan dan sanksi perpajakan terhadap perencanaan pajak baik secara parsial maupun simultan.</p> <p><strong>Kata kunci: </strong><strong>Kepatuhan Perpajakan, Sanksi Perpajakan, Perencanaan Pajak</strong></p> <p>&nbsp;</p> rima sundari Copyright (c) 2020 rima sundari 2020-08-31 2020-08-31 12 1 1 12 10.35313/ekspansi.v12i1.1672 AKSELERASI TINGKAT PENGETAHUAN MAHASISWA TENTANG SISTEM DAN PRODUK PERBANKAN SYARIAH MELALUI MEDIA ONLINE PADA PROGRAM STUDI PERBANKAN SYARIAH UIN ALAUDDIN MAKASAR https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1848 <p>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 <em>Google classroom</em> 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.</p> <p><em>Keywords: Knowledge, System and Product of Sharia Banking, Online Media, and Students &nbsp;Departement of Sharia Banking UIN Alauddin Makassar.</em></p> Trimulato Trimulato Copyright (c) 2020 Trimulato Trimulato 2020-08-31 2020-08-31 12 1 12 30 10.35313/ekspansi.v12i1.1848 Pemodelan Multiple Discriminant Analysis untuk Memprediksi Financial Distress Bank Umum Syariah di Indonesia https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1856 <p><em>The aims of this study is to set financial distress prediction model and to identify the best accuraction and classification from the financial distress prediction model. </em><em>The objects were 9 Islamic Banks in Indonesia since 2012 to 2017 using Multiple Discriminant Analysis modelling. The variables used financial ratios, consist of ROA, BOPO, Current Assets to Current Liabilities Ratio, NPF, Equity to Total Liabilities, and FDR.</em> <em>The outcome shows that a variable tend to cause an Islamic bank fall into financial distress condition dominantly was NPF ratio. The accuration prediction power with 42 from 42 obervations predicted fall into health bank category were classified correctly (100%), and 2 from 12 Islamic Banks fall into financial distress category were classified incorrectly (16.7%) and were corrected into helath bank category. The classification power created by multiple discriminant analysis was 81.48%.</em></p> <p>&nbsp;</p> Radia - Purbayati Copyright (c) 2020 Radia Purbayati, Kurnia Fajar Afgani 2020-08-31 2020-08-31 12 1 31 42 10.35313/ekspansi.v12i1.1856 Analisis Faktor Yang Mempengaruhi Masyarakat Muslim Melakukan Wakaf Saham https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1860 <p><strong><em>Abstract:</em></strong><em> The purpose of this research is to analyze the factors of product knowledge, Islamic religiosity, consumer attitude, trust, intention, and consumer behavior that influencing Moslem societies in contributing to the waqf of shares. This research uses survey data from questionnaires which distributed to 220 respondents who live in areas of DKI Jakarta, Bogor, Depok, Tangerang, and Bekasi. Respondent data is processed using SEM analysis method which supported by Smart PLS application. The result of this research shows that the factors of product knowledge and trust are not significant influence on intention factor of Moslem societies in contributing on waqf of shares. Islamic religiosity and consumer attitude factors have positive and significant influence on intention factor. Meanwhile, intention factor has positive and very significant influence on consumer behavior factor with a statistic value of 22,963. Suggestions based on research result: first, it is necessary to hold a literacy and education program for Moslem societies in order to the understanding and knowledge of Moslem societies about waqf of shares are better. Second, it is necessary to hold a certification program for nazhir so that Moslem societies’ trust in nazhir increases.</em></p> <p><strong><em>Keywords:</em></strong><em> Moslem Societies, Intention, Waqf of Shares.</em></p> Anwar Sahal Copyright (c) 2020 Anwar Sahal, Nurul Huda, Any Setianingrum 2020-08-31 2020-08-31 12 1 43 64 10.35313/ekspansi.v12i1.1860 Peran Moderasi Human Capital Diantara Pengaruh PMA dan PMDN Terhadap Pertumbuhan Ekonomi https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1861 <p><em>Investment and development of human capital is a major concern for the current government. By increasing the value of domestic and foreign investment and the competence of human capital will increase Indonesia's economic growth. The purpose of this study is to determine the effect of domestic investment and foreign capital investment on economic growth with moderated human capital. This research uses a quantitative approach. The number of samples selected amounted to 10 samples obtained from time series data during the period 2010- 2019. Data analysis methods used were multiple regression analysis and the Moderated Regression Analysis (MRA) test. From the results of the study indicate that domestic investment has a positive and significant effect on the money supply. Foreign Investment has a positive and not significant significant effect on the money supply. Human capital is not able to moderate the relationship of Domestic Investment to economic growth. While human capital can moderate the relationship of Foreign Investment to economic growth</em>.</p> Islahul amri Misbahul Munir Copyright (c) 2020 Islahul amri, Misbahul Munir 2020-08-31 2020-08-31 12 1 65 76 10.35313/ekspansi.v12i1.1861 Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018) https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1888 <p>Salah satu tujuan perusahaan adalah untuk meningkatkan kesejahteraan atau memaksimalkan kekayaan pemegang saham (<em>stockholders</em>) melalui peningkatan nilai perusahaan. Nilai perusahaan dapat dipengaruhi oleh bebrapa faktor, diantaranya ialah jumlah aset perusahaan dan seberapa lama perusahaan berdiri dan juga melalui tata kelola perusahaan yang baik atau <em>good corporate governance</em> (GCG). Nilai suatu perusahaan dapat dikatakan baik apabila tata kelola perusahan dilaksanakan dengan baik. Dengan menerapkan GCG yang baik akan meningkatkan keuntungan dan mengurangi risiko kerugian di masa yang akan datang sehinga dapat mengangkat nilai perusahaan.&nbsp; Tujuan penelitian ini untuk mengetahui bagaimana pengaruh <em>Good Corporate Governance</em> (GCG) secara langsung dan tidak langsung dengan adanya profitabilitas terhadap nilai perusahaan.</p> <p>Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Pemilihan sampel dalam penelitian ini berdasarkan metode purposive sampling dan diperoleh 16 perusahaan sampel dengan menggunakan teknik analisis data Partial Least Square (PLS).</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dari hasil penelitian menunjukkan bahwa <em>Good Corporate Governance</em> (GCG) berpengaruh signifikan terhadap nilai perusahaan. <em>Good Corporate Governance</em> (GCG) berpengaruh tidak signifikan terhadap profitabilitas dengan proksi Return On Asset. Profitabilitas dengan proksi Return On Asset berpengaruh tidak signifikan terhadap nilai perusahaan dengan proksi <em>Price Book Value</em>. <em>Good Corporate Governance</em> (GCG) berpengaruh tidak signifikan secara tidak langsung terhadap nilai perusahaan yang diukur dengan <em>Price Book Value</em> melalui profitabilitas yang diukur dengan <em>Return on Asset</em>.</p> <p>Kata Kunci: <em>Good Corporate Governance</em> (GCG), Nilai Perusahaan, Profitabilitas</p> <p>&nbsp;</p> <p><strong>Abstrac</strong></p> <p>&nbsp;</p> <p>One of the company's goals is to increase welfare or maximize the wealth of shareholders (stockholders) by increasing the value of the company. Company value can be influenced by several factors, including the amount of company assets and how long the company stands and through Good Corporate Governance (GCG). The value of a good company as if the governance of the company is implemented well. By implementing good, GCG will increase profits and reduce the risk of loss in the future. So it can lift the value of the company. The purpose of this study is to determine the effects of Good Corporate Governance (GCG) both directly and indirectly with profitability on a company value.</p> <p>This research is conducted at state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection of this study is based on the purposive sampling method and obtained 16 sample companies using Partial Least Square (PLS) data analysis techniques.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results of this study indicated that Good Corporate Governance (GCG) impacted the significant effect on company value. Good Corporate Governance (GCG) has no impact on profitability with the Return On Assets proxy. While profitability with the Return On Asset proxy is not affected by the value of the company with a Value Book Value proxy. Good Corporate Governance (GCG) has an indirect effect on the value of the company as measured by the Price of the Book Price through profitability using Return on Assets.</p> <p>Keyword: Keywords: Good Corporate Governance (GCG), Company Value, Profitability</p> Hamdan Arif Fatoni Fatoni Copyright (c) 2020 Hamdan Arif Fatoni, Muhammad Sulhan 2020-08-31 2020-08-31 12 1 77 94 10.35313/ekspansi.v12i1.1888 Analisis Faktor yang Mempengaruhi Penerimaan Nasabah terhadap Layanan Mobile Banking https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1902 <p><em>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.</em></p> Hasbi Assidiki Mauluddi Copyright (c) 2020 Hasbi Assidiki Mauluddi 2020-08-31 2020-08-31 12 1 95 104 10.35313/ekspansi.v12i1.1902 Pengaruh Risiko Pembiayaan Akad Murabahah, Musyarakah, dan Mudharabah terhadap Profitabilitas BPRS di Indonesia Tahun 2011-2019 https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1926 <p><em>Profitability is the ability of the company to generate profits to determine the company's financial performance. The development of Non Performing Financing at BPRS is in high ratio, besides that the development of Return on Assets fluctuates but tends to decline. This indicates the existence of problems faced by BPRS in maximizing the profit to be obtained. This study aims to determine the effect of Murabahah financing (NPF), Musyarakah financing (NPF), and Mudharabah financing (NPF) risks on BPRS Return on Assets (ROA) in Indonesia in 2011-2019. The research method that used is a quantitative method using multiple linear regression analysis. The results showed that the financing risk (NPF) of the Murabahah, Musyarakah, and Mudharabah effect on ROA. Partially, the risk of Murabahah financing results on it has a significant effect on ROA in a negative direction, while the risk of Musyarakah financing has no significant effect on ROA in a positive direction, besides the risk of Mudharabah financing has a significant and significant effect on ROA in a positive direction. The findings of this study produce implications whether the financing risk on the Murabahah, Musyarakah, and Mudharabah financing increases, the Return on Assets will decrease, and if it lefts unchecked will affect the financial performance of the company and the market share of Islamic banking.</em></p> Silvia Isfiyanti Rozmita Dewi Yuniarti Rumaisah Azizah Al Adawiyah Copyright (c) 2020 Silvia Isfiyanti, Rozmita Dewi Yuniarti, Rumaisah Azizah Al Adawiyah 2020-08-31 2020-08-31 12 1 105 118 10.35313/ekspansi.v12i1.1926 THE EFFECT OF RELIGIUSITY MODERATION ON THE EFFECT OF INCOME ON MUSLIM HOUSEHOLD CONSUMPTION EXPENDITURE https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1929 <p><strong><em>Abstract</em></strong><strong><em> : </em></strong><em>Islam regulates one's consumption to stay in the right corridor, such as not wasteful and also pay attention to social values. A good Muslim must be able to distinguish between needs and desires. But today, in reality, there are still many people who live consumptive and hedonism. This study aims to determine the effect of income on Muslim household consumption expenditure and the extent to which religiosity can moderate that influence. The population in this study were housewives in majelis taklim in Sukasari District. The sampling technique is purposive sampling-judgment sampling with a sample size of 97 respondents. The method used in this research is explanatory method with a quantitative approach. Data collection techniques using primary data through interviews and questionnaires to housewives in the Sukasari District taklim assembly. The data analysis technique used is the Moderated Regression Analysis method. The results showed that income significantly affected the consumption expenditure of Muslim households, and the level of religiosity significantly moderated the effect of income on Muslim household consumption expenditure.</em></p> <p><strong><em>Keywords: </em></strong><em>Muslim Household Consumption Expenditure</em><em>, </em><em>Income, Religiosity</em></p> Bayu Ananda Putra Kusnendi Aas Nusrasyiah Copyright (c) 2020 Bayu Ananda Putra, Kusnendi, Aas Nusrasyiah 2020-08-31 2020-08-31 12 1 119 132 10.35313/ekspansi.v12i1.1929 PENGARUH PEMBIAYAAN DENGAN PRINSIP JUAL BELI DAN PEMBIAYAAN DENGAN PRINSIP BAGI HASIL TERHADAP PERFORMA BISNIS PT BANK BRI SYARIAH https://jurnal.polban.ac.id/ojs-3.1.2/akuntansi/article/view/1930 <p>Terdapat banyak hal yang mempengaruhi performa bisnis suatu perusahaan. Penelitian ini mencoba mengaitkan pengaruh pembiayaan dengan prinsip jual beli dan pembiayaan dengan prinsip bagi hasil terhadap performa bisnis di PT Bank BRI Syariah (BRIS) , yang dicerminkan oleh return on asset. Berdasarkan hasil penelitian ini, membuktikan bahwa keuntungan pembiayaan murabahah dan keuntungan pembiayaan musyarakah , secara parsial memiliki pengaruh signifikan terhadap return on asset di BRIS. Sedangkan keuntungan pembiayaan mudharabah, secara parsial tidak memiliki pengaruh signifikan terhadap return on asset di BRIS. Didapatkan juga hasil bahwa pengaruh variabel independent yaitu keuntungan pembiayaan dengan prinsip jual beli dan keuntungan pembiayaan dengan prinsip bagi hasil, secara simultan, terhadap variabel dependent yaitu return on asset di BRIS terdapat pengaruh signifikan, yaitu sebesar 52,8%. Sedangkan dari hasil uji-F, dapat dibuktikan bahwa pengaruh pembiayaan dengan prinsip jual beli dan pembiayaan dengan prinsip bagi hasil, memiliki pengaruh kuat terhadap performa bisnis di BRIS, jika berkorelasi bersama.</p> Widya Sari Copyright (c) 2020 Widya Sari 2020-08-31 2020-08-31 12 1 133 148 10.35313/ekspansi.v12i1.1930