Comparative Analysis of Financial Performance of Islamic and Conventional Banks: Evidence from Pakistan

2019 ◽  
Author(s):  
Faiza Khalil ◽  
Danish Ahmed Siddiqui
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Conventional Banks

scholarly journals A comparative analysis of financial performance of Islamic banks vis-à-vis conventional banks: evidence from Pakistan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Tariq Majeed ◽  
Abida Zainab
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Islamic Banks ◽  
Financial Industry ◽  
Content Type ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Country Analysis ◽  
And Performance ◽  
Conventional Banks

PurposeIn recent years, the fast growth of Islamic banks (IBs) has generated debates among policymakers and economists about the sustainability and performance of these institutions. This paper aims to undertake a comparative analysis of the financial performance of IBs and conventional banks (CBs) in Pakistan over the period 2008–2019 to evaluate how IBs are faring compared to their conventional peers.Design/methodology/approachThis paper considers financial ratio analysis (FRA) to analyze and compare the performance of the top-10 IBs and CBs operating in Pakistan. The sample includes five full-fledged IBs and five CBs which offer Islamic windows in Pakistan. We have selected the top-5 best performing CBs offering Islamic windows. This study offers a comparative analysis of Islamic v/s conventional banks.FindingsThe results show that Islamic banks are better capitalized, less risky and have higher liquidity. In contrast, the profit of Islamic banks is found lower than CBs. The logical reasoning behind these performance indicators has been discussed in detail.Research limitations/implicationsThe study has provided an analysis of financial performance only for Pakistan. A cross-country analysis could be more representative of the performance of Islamic Banks.Practical implicationsThe size of Islamic banking industry should be enhanced by opening new branches and promoting Islamic finance literacy.Originality/valueThe study assists investors, borrowers and managers in making better decisions. It also provides the latest valuable information to regulators and policymakers in making rules and policies for the financial industry in Pakistan.

Stimulation and limits of cloud-based ITSM system application by Russian companies

2021 ◽  
Vol 19 (10) ◽  
pp. 2001-2010
Author(s):  
Yurii P. KISHKOVICH
Keyword(s):  
Information Systems ◽  
Comparative Analysis ◽  
Financial Performance ◽  
System Application ◽  
Management System ◽  
Business Processes ◽  
Enterprise Management ◽  
Practical Application ◽  
Russian Economy ◽  
Enterprise Management System

Subject. This article discusses the use of information systems in various spheres of the Russian economy. Objectives. The article aims to assess the prospects for the use of cloud-based ITSM systems by Russian medium-sized and large companies. Methods. For the study, I used a comparative analysis. Results. The article finds that the cloud-based ITSM system reduces the time of business processes significantly and saves money resources. Conclusions. The practical application of cloud-based ITSM systems expands the opportunities and capabilities of medium-sized and large enterprises significantly and contributes to improving the financial performance of their activities. The enterprise management system is an important factor the implementation of these systems depends on.

scholarly journals COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PERFORMANCE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE PRACTICES IN BRAZIL

2012 ◽  
Vol 4 (1) ◽  
Author(s):  
Marcelo Alvaro Da Silva Macedo ◽  
Luiz João Corrar
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Financial Performance ◽  
Good Corporate Governance ◽  
Governance Practices

Este artigo tem como objetivo analisar comparativamente o desempenho contábil-financeiro de empresas com boas práticas de governança corporativa e outras sem esta característica, através da aplicação da Análise Envoltória de Dados (DEA) às informações do setor de distribuição de energia elétrica no Brasil no período de 2005-2007. Para tanto, utiliza-se de informações sobre lucratividade, margem de lucro, giro do ativo, liquidez, endividamento e imobilização obtidas na base Melhores e Maiores da Exame-FIPECAFI. Em linhas gerais, a comparação entre o desempenho médio destes dois grupos, utilizando o teste não paramétrico de Mann-Whitney, ao nível de significância de 5 %, mostra que para o ano de 2005 e para o desempenho médio no período de análise pode-se concluir que as empresas com boas práticas de governança corporativa têm desempenho contábil-financeiro estatisticamente superior. Porém, em relação a 2006 e 2007 o desempenho dos dois grupos é estatisticamente igual ao nível de 5 %. Isso suporta apenas parcialmente as indicações de superioridade de desempenho apresentadas na literatura de governança corporativa.

scholarly journals ISLAMIC BANKING PERFORMANCE MEASUREMENT: A CONCEPTUAL REVIEW OF TWO DECADES

2021 ◽  
Vol 5 (1) ◽  
pp. 16-33
Author(s):  
Elyanti Rosmanidar ◽  
Abu Azam Al Hadi ◽  
Muhamad Ahsan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Social Performance ◽  
Meta Analysis ◽  
Jel Classification ◽  
Research Trend ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Past ◽  
Conventional Banks

This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future.  JEL Classification Codes: G21, L25, P17, P47.

scholarly journals Analisis Kinerja Keuangan Bank Umum Syariah Sebelum dan Sesudah Pengalihan Dana Haji pada Bank Syariah

2021 ◽  
Vol 1 (2) ◽  
pp. 309-331
Author(s):  
Lisa Erliana Marwan ◽  
Iwan Setiawan ◽  
Ine Mayasari
Keyword(s):  
Financial Performance ◽  
Rank Test ◽  
Positive Contribution ◽  
Islamic Banks ◽  
Fund Management ◽  
Financial Report ◽  
Signed Rank ◽  
Before And After ◽  
Signed Rank Test ◽  
Conventional Banks

Government policy through UU No 34 Thn 2014 about Hajj Fund Management said that the Hajj Fund Management should with the principle of sharia. Then in 2014, there was a transfer Hajj Fund from Conventional banks to Islamic banks. Hajj Fund that transferred to Islamic banks have a large value so it can give positive contribution to the  financial performance such as DPK.The aim of this study was to find out the financial performance of 6 BPS BPIH before and after the transfer of Hajj Fund from conventional banks to Islamic banks. Taking case studies at PT. Bank Syariah Mandiri, PT. Bank BRI Syariah, PT. Bank BNI Syariah, PT. Bank Mega Syariah, PT. Bank Panin Dubai Syariah, and PT. Bank Muamalat.  The Data that used in this study is Return On Assets (ROA) and Financing to Deposit Ratio (FDR) in Quarterly Financial Report of 6 BPS BPIH,4 years before the transfer of hajj fund that started 2010 until 2013, and 4 years after the transfer of hajj fund that started from 2015 until 2018. The method of data analysis in this study uses a different samples in non parametrik, which is Wilcoxon Signed Rank Test. The result of this  study  shows us that there was a difference in ROA and FDR of BPS BPIH before and after the transfer of  hajj  fund  from  conventional  banks  to Islamic banks.

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