Volume 6, Issue 3, June 2017

  • The Importance of International Accounting Differences in the Theory and Practice

    Lidija Romic

    Issue: Volume 6, Issue 3, June 2017
    Pages: 30-37
    Received: 19 January 2017
    Accepted: 10 February 2017
    Published: 23 June 2017
    Abstract: In this paper we will focus on why accounting and financial reporting systems developed differently in different countries. At the end we will pay attention to research approaches which try to explain, with the help of this national characteristics, the differences in the degree of accounting quality observed between various countries, even after t... Show More
  • Analysis of Technical Efficiency of Rural Bank in Tasikmalaya Indonesia Using Data Envelopment Analysis (DEA) Approach

    Noneng Masitoh, Irman Firmansyah

    Issue: Volume 6, Issue 3, June 2017
    Pages: 38-43
    Received: 10 May 2017
    Accepted: 22 June 2017
    Published: 10 August 2017
    Abstract: This study aimed to implement a model of assessment of the level of efficiency in Rural Bank with non-parametric statistical approach. This research was conducted at Rural Bank in the Tasikmalaya City with a span that is in 2013 and 2014. The analysis tool used is Data Envelopment Analysis (DEA). The results showed that of 5 Rural Bank, as many as ... Show More