PERBEDAAN BPR KECIL DAN MENENGAH, DITINJAU DARI EFISIENSI
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.
References
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Sembiring, Sentosa, 2010, Himpunan Peraturan Perundang-undangan Republik Indonesia “Bank Perkreditan Rakyat” (BPR), Penerbit Nuansa Aulia, Bandung.
Anonim, 2006, Peraturan Bank Indonesia no. 8/26/PBI/2006 Tentang Bank Perkreditan Rakyat.
Arsyad, Lincolin, 2008, Lembaga Keuangan Mikro: Institusi, Kinerja dan Sustanabilitas, Penerbit Andi, Yogyakarta.
El Masah, S., dan O. Al-Sayed, 2015, Banking Sector Performance: Islamic And Conventional Banks In The UAE, International Journal of Technology Information and Business Management, Vol.36 no.1, pp. 69-81.
Iqbal, M. 2010. Mendirikan Lembaga Keuangan Mikro (LKM), PT. Elex Media Komputindo, Gramedia, Jakarta.
Menicucci, E., dan G. Paolucci , (2016),"The determinants of bank profitability: empirical evidence from European banking sector", Journal of Financial Reporting and Accounting, Vol. 14 Iss 1
Mistri, D.S., V. Savani, 2015, A Comparative Study Of The Profitability Performance In The Banking Sector: Evidence From Indian Private Sector Bank, XVI Annual Conference Proceedings, pp. 347-360
Prabu, G.G. dan G. Chandrasekaran, 2015, A Comparative Study on Financial Performance of State Bank of India and ICICI Bank, International Journal of Research in Business Management, Vol. 3, Issue 4, Apr 2015, pp.19-26.
Putra, I N.N.A., 2012, Kepemilikan Manajerial dan Risiko Kredit Sebagai Pemicu Biaya Keagenan Pada Lembaga Keuangan Mikro, Jurnal Keuangan dan Perbankan, vol.16, no.3, pp. 437-444.
Putra, I.N.N.A., 2013, Perbedaan Profitabilitas dan Tingkat Pengawasan Sebelum dan Sesudah Merger pada Bank Perkreditan Rakyat, Jurnal Keuangan dan Perbankan, vol.17, no.2, pp. 302-309.
Putra, I.N.N.A., Sakti, D.P.B., Mandra, I.G., Bisma, I.D.G., dan Oktaryani, G.A.S., 2018, Perbedaan Karakteristik BPR Kecil dan BPR Menengah di Nusa Tenggara Barat, Distribusi, Vol.6, No.2, pp. 24-34.
Putra, I.N.N.A, Mannan, S.S.A., Gumanti, T.A., dan Sukendri, N., 2019, The Effect of Managerial Ownership on Liquidity, Agency Cost and Performance of Credit Society Banks in West Nusa Tenggara Province of Indonesia. Business Innovation and Development in Emerging Economies: Proceedings of the 5th Sebelas Maret International Conference on Business, Economics and Social Sciences (SMICBES 2018), London: CRC Press, Francis And Taylor. pp. 124-133.
Sembiring, Sentosa, 2010, Himpunan Peraturan Perundang-undangan Republik Indonesia “Bank Perkreditan Rakyat” (BPR), Penerbit Nuansa Aulia, Bandung.
Published
2019-12-30
How to Cite
Mandra, I. G., Bisma, I. D. G., Nurmayanti, S., & Oktaryani, G. S. (2019). PERBEDAAN BPR KECIL DAN MENENGAH, DITINJAU DARI EFISIENSI. Jurnal Riset Akuntansi Aksioma, 18(2), 29-45. https://doi.org/10.29303/aksioma.v18i2.78
Section
Articles
