Bisma, I Dewa Gede
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PERBEDAAN BPR KECIL DAN MENENGAH, DITINJAU DARI EFISIENSI Mandra, I Gede; Bisma, I Dewa Gede; Nurmayanti, Siti; Oktaryani, G.A. Sri
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.78

Abstract

This study aims to test the small and medium-sized Credit Society Bank (CSB) in West nusa tenggara in by efficiency indicator. The type of research used comparative in difference small medium-sized efficiency CSB. Data obtain is financial report of all CSB in West Nusa Tenggara by documentation. With this different test, analysis by test mann-whitney can analyze without normality test. This non parametric test shows that there is no difference between CSB small and CSB medium in terms of their efficiency. It described the conditions CSB small and CSB medium having a similliarity operational activities in terms of operational costs and operating income.