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      ANALYSIS ON RESISTENCE OF BMT MANAGEMENT CHANGED TO BPRS

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      Proceeding ICAF 4 Ahim (2.823Mb)
      Date
      2018-04-26
      Author
      Abdurahim, Ahim
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      Abstract
      The purpose of this study is to express the consideration of the resistant BMT managers to transform into an SRB. The object of research is BMT that is capable to transform into BPRS. The criteria are BMTs that have assets above the average assets owned by the SRB. The object of the research are informants from stakeholders and decision makers in BMT, BMT customers, BPRS employees, and BPRS customers. The study used a qualitative approach, using phenomenological analysis. Researchers attempted to capture the understanding of the informants as they were (bracketing) before the researchers made an interpretation of the meaning stated by the informants. The result of the research shows that there are several reasons why BMT managers not to transform into BPRS are: more flexible in running the operation in terms of funding, financing, product development and business development, easier to meet the demands of auditing, financial reporting is more simple and have values kinship as a member of BMT. Nevertheless, BMT managers and customers acknowledge, in terms of security for customers, BPRS has a higher security compared with BMT
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      http://repository.umy.ac.id/handle/123456789/20642
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