The difference between Risk in Islamic banks and commercial banks

2018 ◽  
Vol 8 (5) ◽  
Author(s):  
Salah Omar Ali Idhbea
Keyword(s):  
Commercial Banks ◽  
Islamic Banks ◽  
The Difference

scholarly journals Assessment of Deviations in Iraqi Banks’ Balance Sheet Budgets

2021 ◽  
Vol 5 (1) ◽  
pp. 88-92
Author(s):  
Nazar H. Abbas ◽  
Ali J. Jaafar
Keyword(s):  
Commercial Banks ◽  
Balance Sheet ◽  
Financial Statements ◽  
Islamic Banks ◽  
Negative Deviation ◽  
Statistical Tool ◽  
Islamic Bank ◽  
Private Banks ◽  
The Difference ◽  
Better Than

Deviations are the difference between the planning budget and the actual for financial periods and specific financial accounts, and it is the tool that management uses it to control and to know the reality of achieving pre-set plans. The success of the budget and its positive deviation is evidence of achieving the institution’s financial goals, and the negative deviation of the budget is evidence of the failure to achieve the budget, and then the administration must identify the causes of the deviation and address it. The research aims to analyze the results of the balance sheet budget and comparing them with the actual results, and determine the deviations if they are negative or positive for a sample of Iraqi private banks that are Consisting of (Islamic banks and commercial banks). In addition, the study sample consisted of Baghdad Bank, the Middle East Bank, Iraqi Islamic Bank, and National Islamic Bank for the fiscal years 2016 and 2017, as these institutions were chosen because they published discretionary budgets in their financial statements. Furthermore, the SPSS statistical tool was used in the study to analyze the deviation data. Islamic banks are better than commercial banks in terms of the rate of implementation of planning budgets since the majority of their statistical results are positive, which was one of the researchers’ most important findings.

scholarly journals Credit Risk Management in Financial Institution: Comparative Study in Islamic and Conventional Banking

2020 ◽  
Vol 3 (1) ◽  
pp. 261
Author(s):  
Galuh Tri Pambekti
Keyword(s):  
Commercial Banks ◽  
Financial Institution ◽  
Islamic Banks ◽  
Business Manager ◽  
Credit Risk Management ◽  
Bank Management ◽  
Testing Techniques ◽  
The Difference ◽  
Conventional Banks ◽  
Normally Distributed

Credit and financing problems at conventional banks and Islamic banks are related to how businesses that have been financed by banks can be run, whether the loan recipient has actually run the business as stated in the contract or the business manager has been denied. The purpose of this study was to determine the differences in Non-Performing Loans in conventional banks and Non-Performing Financing of Islamic banks. Hypothesis testing techniques in this study used the first two choices of independent sample t-test if the data were normally distributed so the classical assumptions were tested first to ensure that the data used by researchers had a normal distribution and if the data were not normally distributed will use the Mann Whitney test to test the difference between Non Performing Loans and Non Performing Financing in Islamic commercial banks and conventional banks.. So the results of this study indicate that there are differences between PT. Bank Mandiri and NPF of PT Bank Syariah Mandiri, or it can be said there is a difference between ratios that indicate the ability of bank management in managing loans or financing problems provided by PT. Bank Mandiri and PT Bank Syariah Mandiri.

scholarly journals Perbandingan Corporate Social Performance pada Bank Umum Syariah di Indonesia Periode 2013-2016

2020 ◽  
Vol 6 (1) ◽  
pp. 42
Author(s):  
Renata Amelia Soegiharto ◽  
Atina Shofawati
Keyword(s):  
Comparative Analysis ◽  
Commercial Banks ◽  
Research Method ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Secondary Data ◽  
Islamic Banks ◽  
Financial Report ◽  
The Difference ◽  
Corporate Social

This study is aimed to determine the difference in social performance of Islamic Banks period 2013-2016. The quantitative approach of purposive sampling is used as the research method. This study takes a sample of Islamic banks in Indonesia which is tested into twelve Sharia Commercial Banks. Analysis of different test using ANOVA and Kruskal-Wallis test. The ratio assessment of social performance was analyzed using fiveteen variables: MMR, AR, KPJP, PFA, QR, ZR, RFS, CSR, KSM, KM, KI, KPW, KPP, PKSR, and R&D. The data used is secondary data gathered financial report in period 2013-2016. The Comparative analysis result in all social performance ratios showed differences in social performance of Islamic bank, except in ratio of CSR showed no significant differences.Keywords: Social Performance, Islamic Banks, Comparative Analysis, CSP

scholarly journals المـُسْعِف الأخير وفائض السيولة في المصارف الإسلامية

2012 ◽  
Vol 18 (70) ◽  
pp. 120-97
Author(s):  
هناء محمد الحنيطي
Keyword(s):  
Financial Institutions ◽  
Commercial Banks ◽  
Central Banks ◽  
Islamic Banks ◽  
Financial Systems ◽  
Islamic Financial Institutions ◽  
The Difference

تتناول هذه الدراسة بيان مفهوم الـمُسْعِف الأخير وعلاقته بالمصارف الإسلامية؛ إذْ يُعَدُّ عدم وجود الـمُسْعِف الأخير إحدى أبرز المشكلات التي تعانيها هذه المصارف. لذا، تسعى الباحثةُ إلى تحقيق مجموعة من الأهداف من خلال هذه الدراسة، تتمثّل في بيان مفهوم الـمُسْعِف الأخير ووظيفته، والبدائل والحلول المقترحة القابلة للتطبيق، التي تُوضِّح مهام المصرف المركزي بوصفه مسعفاً أخيراً للمصارف الإسلامية، ومعيناً لها على تجاوز هذه المشكلة وحلّها، إلا أنّ الاختلاف بين خصائص النظم المصرفية المختلطة والنظم المصرفية الإسلامية، قد أظهر تمايزاً لبعض هذه البدائل وأفضلية على غيرها. The purpose of this paper is to discuss and highlight the problems that have been facing Islamic banks as a result of the absence of last resort. While central banks in traditional financial systems act as the last resort for commercial banks and other financial institutions, Islamic banks suffer from the absence of last resort services according to the principle of shari'ah. If establishing Islamic last resorts is difficult for the time being, the researcher explores other alternatives, e.g., special windows in central banks to work as a last resort for Islamic banks which should comply with shari'ah principles. The difference between traditional financial institutions and Islamic financial institutions, concerning these issues will continue to raise difficulties and to present the priority of certain alternatives over others.

The performance of Islamic banking among the commercial banks in Malaysia

2008 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Samsuwatd Zuha Mohd Abbas ◽  
Norli Ali ◽  
Aminah Mohd Abbas
Keyword(s):  
Commercial Banks ◽  
Positive Impact ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Significant Difference ◽  
The Mean

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.

Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

2019 ◽  
Vol 14 (2) ◽  
pp. 95
Author(s):  
Melia Frastuti ◽  
Dimas Pratama Putra ◽  
Erfan Effendi
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
The Public ◽  
Islamic Bank ◽  
Positive Assessment ◽  
Nature Preservation

Abstract     Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR

Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Ana Santika
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Collection Method ◽  
Return On Equity ◽  
Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This type of research is quantitative. The data collection method used is the documentation method and library study method. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence to ROA. Means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

THE EFFECT OF THE SHARIA SUPERVISORY BOARD AND THE BOARD OF COMMISSIONERS ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 60-73
Author(s):  
Ahmad Fauzul Hakim Hasibuan ◽  
Fuadi Fuadi ◽  
Angga Syahputra
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Supervisory Board ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Islamic Bank

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank

The impact of credit risk on the financial stability of commercial banks in Vietnam

2021 ◽  
Vol 11 (2) ◽  
pp. 67-80
Author(s):  
Nguyen Quoc Anh ◽  
Duong Nguyen Thanh Phuong
Keyword(s):  
Credit Risk ◽  
Commercial Banks ◽  
Financial Stability ◽  
Dynamic Panel Data ◽  
Z Score ◽  
Return On Equity ◽  
Score Analysis ◽  
Negative Effect ◽  
The Difference ◽  
The Impact

This study investigates the impact of credit risk on the financial stability of Vietnamese commercial banks. The paper uses the Z-score to proxy the financial stability of banks. We use the data of 27 Vietnamese commercial banks on BankScope, during 2010 - 2019. The paper applied a dynamic panel data approach; the selected method is the difference GMM (DGMM). The key question discussed is which factor impacts on Z-score. Analysis results show the negative effect of non-performing loans on the financial stability of banks. When commercial banks have higher non-performing loans, the lower the financial stability is. Additionally, bank-specific variables such as equity on asset ratio, the return on equity, the size of the bank and set of macroeconomic variables affect the bank’s financial stability. Based on the analysis results, we imply relevant policies for the State Bank of Vietnam and commercial banks.

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