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Comparative Analysis of Conventional and Islamic Banking: The Case of Bakhtar Bank Transforming into Islamic Bank of Afghanistan

Yıl 2020, Cilt: 27 Sayı: 3, 479 - 493, 25.12.2020
https://doi.org/10.18657/yonveek.711902

Öz

This article examines the financial performance of the Islamic Bank of Afghanistan after it transformed its form of banking from traditional Bakhtar Bank to Islamic Bank. in order to know whether or not there are significant differences in banks’ financial performance. We conducted the financial ratio analysis on audited financial statements of the bank from 2009 to 2019.
As a result of the financial ratio analysis, we found that the bank’s financial performance has significantly improved from different perspectives namely return on assets, return on equities, liquidity, solvency, and leverage ratios have respectively increased by 0.005, 0.09, 1.69, 0.009, and 8.3 percent. In conclusion, the financial performance of Islamic bank of Afghanistan is considered superior compared to Bakhtar banks’ performance and Islamic Banking is considered favorable and successful in Afghanistan compared to Traditional banking.
Key Words: Islamic Bank of Afghanistan, Traditional Bank, Islamic Bank, Financial Ratio Analysis.
JEL Classification: G21, G23, G24

Destekleyen Kurum

Selçuk Üniversitesi

Teşekkür

I am very thankful for the help and assistance received from my Professors at Selcuk university during writing this article.

Kaynakça

  • Referanslar:
  • Referans1 Abdus Samad, N. D. (2005). Islamic Banking and Finance. The Experience of Malaysia and Bahrain.
  • Referans2 Addawe, S. A. (2012). What are the impacts of the global financial crisis on the Islamic Banking system and how Islamic banks spared from the Crisis? Master's Thesis.
  • Referans3 Allen N. Berger, C. H. (2016). www.sciencedirect.com. Retrieved from www.sciencedirect.com: https://www.sciencedirect.com/topics/economics-econometrics-and-finance/commercial-banks
  • Referans4 Anwar. (2010). www.sbp.org.pk. Retrieved from http://www.sbp.org.pk/ibd/Bulletin/2013/IBB-June-2013.pdf
  • Referans5 Association, A. B. (2018). www.aba.org.af. Retrieved from https://www.aba.org.af/tablecontentdetails.php?lang=en&details=profile&content=Islamic%20Bank%20of%20Afghanistan Austen V United States National Bank, 174 US 125 (United States Supreme Court, 1899). Retrieved from Outlaw: http://www.altlaw.org/
  • Referans6 Bank of England Rulebook Glossary (January 1, 2014).
  • Referans7 BARONE, A. (2019, Jul 11). Investopedia. Retrieved from Investopedia: https://www.investopedia.com/terms/b/bank.asp
  • Referans8 Bashir, A. (2011). Assessing the Performance of Islamic Banks. Unpublished paper.
  • Referans9 Chachi, A. (2005). https://www.researchgate.net/. Retrieved from https://www.researchgate.net/publication/237696428_Origin_and_Development_of_Commercial_and_Islamic_Banking_Operations
  • Referans10 Chachi, A. (2005). Origin and development of Commercial and Islamic Banking Operations. Journal of King Abdulaziz University Islamic Economics.
  • Referans11 DAB. (2017). Monthly Report. Kabul: Da Afghanistan Bank.
  • Referans12 Domat, C. (2019, 12 02). Global Finance. Retrieved from What Is Islamic Finance And How Does It Work?: https://www.gfmag.com/topics/blogs/islamic-finance-faq-what-islamic-finance-and-how-does-it-work
  • Referans13 Eakins, S. G. (2000). Financial Markets and Institutions.
  • Referans14 Haq, I. u. (2018). Perception of people towards Islamic banking. Unpublished Thesis.
  • Referans15 IBA, I. B. (2019, November 10). Islamic Bank of Afghanistan. Retrieved from Investor Relationship: http://www.ibafg.com/home
  • Referans16 IMF. (2007, Feb). imf.org. Retrieved from https://www.imf.org: https://www.imf.org/external/themes/islamicfinance/
  • Referans17 ISLAMIC FINANCIAL SERVICES INDUSTRY, I. (2018). STABILITY REPORT. IFSI.
  • Referans18 Johnes, J. e. (2014). Efficiency in Islamic and Traditional Banks. Lancaster University, UK.
  • Referans19 Journal, I. B. (2015). Islamic Finance. A Review Of The Literature, Volume 14, Number 5.
  • Referans20 Khan, F. &. (2017). ANALYSIS OF FINANCIAL STATEMENTS. Karachi: University of Karachi.
  • Referans21 Ladin, M. &. (2013). Journal of Islamic Finance. The Foundations of Islamic Finance and the Maqāṣid Al-Sharīʻah Requirements.
  • Referans22 Maierbrugger, A. (2018, 01). Gulf Times. Retrieved from www.gulf-times.com: https://www.gulf-times.com/story/591147/Islamic-finance-in-Afghanistan-a-big-step-towards-
  • Referans23 Mastoor, S. (2014). The Islamic banking system in Afghanistan. International Academic Conference, (pp. 2-10). Vienna.
  • Referans24 Mirakhor, N. M. (2015). Risk Sharing and Shared Prosperity in Islamic Finance. Risk Sharing and Shared Prosperity in Islamic Finance.
  • Referans25 Mohamed, R. &. (2016). Comparative Efficiency Study between Islamic and Traditional Banks. Journal of Finance and Economics, 74-87.
  • Referans26 OXFAM, I. (2014). Working for Few. OXFAM International, 2.
  • Referans27 Pettinger, T. (2017, June 28). www.economicshelp.org. Retrieved from Blog/glossary: https://www.economicshelp.org/blog/glossary/banks/
  • Referans28 Samad, A. (2004). Bahrain Commercial Bank’s Performance during 1994-2001. Credit and Financial Management Review 10.
  • Referans29 Sehrish, S. S. (2012). Financial Performance Analysis of Islamic Banks and conventional banks in Pakistan. Interdisciplinary Journal of Contemporary Research, 186-200.
  • Referans30 Sufian, F. (2007). The Efficiency of Islamic Banking Industry in Malaysia. 174-192.
  • Referans31 Tahir, M. &. (2010). Cost and profit efficiency of Islamic Banks: International evidence using the stochastic frontier approach. Bank and Banking system, 78-83.
  • Referans32 Viverita, D. (2010). Performance Analysis of Indonesian Islamic and Traditional Banks. http://ssrn.com/abstract=1868938.
  • Referans33 Vizcaino, B. (2018, April 23). www.reuters.com. Retrieved from www.reuters.com: https://www.reuters.com/article/us-islamic-finance-afghanistan/afghanistan-approves-first-full-fledged-islamic-bank-idUSKBN1HU03U
  • Referans34 Young, J. (2019, 4 13). Investopedia. Retrieved from https://www.investopedia.com/: https://www.investopedia.com/terms/m/murabaha.asp

Geleneksel ve İslami Bankacılığın Karşılaştırmalı Analizi: Bakhtar Bank’ın Islamic Bank of Afghanistan’a (Afganistan İslam Bankası’na) Dönüşmesi Örneği

Yıl 2020, Cilt: 27 Sayı: 3, 479 - 493, 25.12.2020
https://doi.org/10.18657/yonveek.711902

Öz

Bu çalışma, Afganistan İslami Bankası'nın mevcut durumunun geleneksel bankacılık yaptığı ve Bahtar Bank olarak adlandırıldığı önceki dönemi ile finansal performans açısından karşılaştırmalı olarak incelemekte ve Bahtar Bank’ın İslami bir bankaya dönüştükten sonra finansal performansında önemli farklılıklar olup olmadığını ortaya koymaktadır. Bu çalışmada, Bankanın 2009-2019 dönemi finansal tablolar kullanılarak finansal oran analizi yönetimiyle incelenmiştir.
Finansal oran analizi sonucunda, bankanın finansal performansının farklı açılardan önemli ölçüde geliştiğini, varlıkların getirisi, özkaynakların getirisi, likidite, ödeme gücü ve kaldıraç oranlarının sırasıyla yüzde 0,005, 0,09, 1,69, 0,009 ve 8.3 arttığı belirlenmiştir. Çalışma sonucunda, Islamic Bank of Afghanistan (Afganistan İslam Bankası)’ın finansal performansının geleneksel bankacılık yaptığı ve Bakhtar Bank olarak adlandırıldığı önceki dönem performansına göre daha yüksek olduğu ve Afganistan’da İslami Bankacılığın geleneksel bankacılığa kıyasla olumlu ve başarılı olduğu sonucuna ulaşılmıştır.
Anahtar Kelimeler: Afganistan İslami Bankası, Geleneksel Banka, İslami Banka, Parasal Oran Analizi.
JEL Sınıflandırması: G21, G23, G24

Kaynakça

  • Referanslar:
  • Referans1 Abdus Samad, N. D. (2005). Islamic Banking and Finance. The Experience of Malaysia and Bahrain.
  • Referans2 Addawe, S. A. (2012). What are the impacts of the global financial crisis on the Islamic Banking system and how Islamic banks spared from the Crisis? Master's Thesis.
  • Referans3 Allen N. Berger, C. H. (2016). www.sciencedirect.com. Retrieved from www.sciencedirect.com: https://www.sciencedirect.com/topics/economics-econometrics-and-finance/commercial-banks
  • Referans4 Anwar. (2010). www.sbp.org.pk. Retrieved from http://www.sbp.org.pk/ibd/Bulletin/2013/IBB-June-2013.pdf
  • Referans5 Association, A. B. (2018). www.aba.org.af. Retrieved from https://www.aba.org.af/tablecontentdetails.php?lang=en&details=profile&content=Islamic%20Bank%20of%20Afghanistan Austen V United States National Bank, 174 US 125 (United States Supreme Court, 1899). Retrieved from Outlaw: http://www.altlaw.org/
  • Referans6 Bank of England Rulebook Glossary (January 1, 2014).
  • Referans7 BARONE, A. (2019, Jul 11). Investopedia. Retrieved from Investopedia: https://www.investopedia.com/terms/b/bank.asp
  • Referans8 Bashir, A. (2011). Assessing the Performance of Islamic Banks. Unpublished paper.
  • Referans9 Chachi, A. (2005). https://www.researchgate.net/. Retrieved from https://www.researchgate.net/publication/237696428_Origin_and_Development_of_Commercial_and_Islamic_Banking_Operations
  • Referans10 Chachi, A. (2005). Origin and development of Commercial and Islamic Banking Operations. Journal of King Abdulaziz University Islamic Economics.
  • Referans11 DAB. (2017). Monthly Report. Kabul: Da Afghanistan Bank.
  • Referans12 Domat, C. (2019, 12 02). Global Finance. Retrieved from What Is Islamic Finance And How Does It Work?: https://www.gfmag.com/topics/blogs/islamic-finance-faq-what-islamic-finance-and-how-does-it-work
  • Referans13 Eakins, S. G. (2000). Financial Markets and Institutions.
  • Referans14 Haq, I. u. (2018). Perception of people towards Islamic banking. Unpublished Thesis.
  • Referans15 IBA, I. B. (2019, November 10). Islamic Bank of Afghanistan. Retrieved from Investor Relationship: http://www.ibafg.com/home
  • Referans16 IMF. (2007, Feb). imf.org. Retrieved from https://www.imf.org: https://www.imf.org/external/themes/islamicfinance/
  • Referans17 ISLAMIC FINANCIAL SERVICES INDUSTRY, I. (2018). STABILITY REPORT. IFSI.
  • Referans18 Johnes, J. e. (2014). Efficiency in Islamic and Traditional Banks. Lancaster University, UK.
  • Referans19 Journal, I. B. (2015). Islamic Finance. A Review Of The Literature, Volume 14, Number 5.
  • Referans20 Khan, F. &. (2017). ANALYSIS OF FINANCIAL STATEMENTS. Karachi: University of Karachi.
  • Referans21 Ladin, M. &. (2013). Journal of Islamic Finance. The Foundations of Islamic Finance and the Maqāṣid Al-Sharīʻah Requirements.
  • Referans22 Maierbrugger, A. (2018, 01). Gulf Times. Retrieved from www.gulf-times.com: https://www.gulf-times.com/story/591147/Islamic-finance-in-Afghanistan-a-big-step-towards-
  • Referans23 Mastoor, S. (2014). The Islamic banking system in Afghanistan. International Academic Conference, (pp. 2-10). Vienna.
  • Referans24 Mirakhor, N. M. (2015). Risk Sharing and Shared Prosperity in Islamic Finance. Risk Sharing and Shared Prosperity in Islamic Finance.
  • Referans25 Mohamed, R. &. (2016). Comparative Efficiency Study between Islamic and Traditional Banks. Journal of Finance and Economics, 74-87.
  • Referans26 OXFAM, I. (2014). Working for Few. OXFAM International, 2.
  • Referans27 Pettinger, T. (2017, June 28). www.economicshelp.org. Retrieved from Blog/glossary: https://www.economicshelp.org/blog/glossary/banks/
  • Referans28 Samad, A. (2004). Bahrain Commercial Bank’s Performance during 1994-2001. Credit and Financial Management Review 10.
  • Referans29 Sehrish, S. S. (2012). Financial Performance Analysis of Islamic Banks and conventional banks in Pakistan. Interdisciplinary Journal of Contemporary Research, 186-200.
  • Referans30 Sufian, F. (2007). The Efficiency of Islamic Banking Industry in Malaysia. 174-192.
  • Referans31 Tahir, M. &. (2010). Cost and profit efficiency of Islamic Banks: International evidence using the stochastic frontier approach. Bank and Banking system, 78-83.
  • Referans32 Viverita, D. (2010). Performance Analysis of Indonesian Islamic and Traditional Banks. http://ssrn.com/abstract=1868938.
  • Referans33 Vizcaino, B. (2018, April 23). www.reuters.com. Retrieved from www.reuters.com: https://www.reuters.com/article/us-islamic-finance-afghanistan/afghanistan-approves-first-full-fledged-islamic-bank-idUSKBN1HU03U
  • Referans34 Young, J. (2019, 4 13). Investopedia. Retrieved from https://www.investopedia.com/: https://www.investopedia.com/terms/m/murabaha.asp
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Erdal Arslan 0000-0003-4892-2963

Ali Bora 0000-0002-1766-0123

Abdul Hasib Amanat 0000-0002-2679-3075

Yayımlanma Tarihi 25 Aralık 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 27 Sayı: 3

Kaynak Göster

APA Arslan, E., Bora, A., & Amanat, A. H. (2020). Comparative Analysis of Conventional and Islamic Banking: The Case of Bakhtar Bank Transforming into Islamic Bank of Afghanistan. Journal of Management and Economics, 27(3), 479-493. https://doi.org/10.18657/yonveek.711902