$sqlGroup = mysql_query("select count(no_akun) as jml, nama_table.* from nama_table group by tipe_akun");
while($group = mysql_fetch_array($sqlGroup)){
	echo $group['jml'].' '.$group['tipe_akun'];
	$sqldetail = mysql_query("select * from nama_table where tipe_akun='".$group['tipe_akun']."'");
	echo '<ul>';
	while($detail = mysql_fetch_array($sqldetail)){
		echo '<li>'.$detail['no_akun'].' '.$detail['nama_akun'].' '.$detail['tipe_akun'].'</li>';
	}
	echo '</ul>';
}