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bank</title> <meta name="description" content="Search results for: islamic bank"> <meta name="keywords" content="islamic bank"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler 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id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="islamic bank"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1573</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: islamic bank</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1573</span> Risk Management in Islamic Banks: A Case Study of the Faisal Islamic Bank of Egypt</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Saad%20Ahmed%20Hussien">Mohamed Saad Ahmed Hussien</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper discusses the risk management in Islamic banks and aims to determine the difference in the practices and methods of risk management in those banks compared to the conventional banks, and to make a case study of the biggest Islamic bank in Egypt (Faisal Islamic Bank of Egypt) to identify the most important financial risks faced and how to manage those risks. It was found that Islamic banks face two types of risks. The first type is similar to the risks in conventional banks; the second type is the additional risks which facing the Islamic banks only as a result of some Islamic modes of financing. With regard to the risk management, Islamic banks such as conventional banks applied the regulatory rules issued by the Central Banks and the Basel Committee; Islamic banks also applied the instructions and procedures issued by the Islamic Financial Services Board (IFSB). Also, Islamic banks are similar to the conventional banks in the practices and methods which they use to manage the risks. And there are some factors that may affect the risk management in Islamic banks, such as the size of the bank and the efficiency of the administration and the staff of the bank. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=conventional%20banks" title="conventional banks">conventional banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Faisal%20Islamic%20Bank%20of%20Egypt" title=" Faisal Islamic Bank of Egypt"> Faisal Islamic Bank of Egypt</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20management" title=" risk management"> risk management</a> </p> <a href="https://publications.waset.org/abstracts/58497/risk-management-in-islamic-banks-a-case-study-of-the-faisal-islamic-bank-of-egypt" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/58497.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">459</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1572</span> Owner/Managers’ External Financing Used and Preference towards Islamic Banking</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khalid%20Hassan%20Abdesamed">Khalid Hassan Abdesamed</a>, <a href="https://publications.waset.org/abstracts/search?q=Kalsom%20Abd%20Wahab"> Kalsom Abd Wahab </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Economic development and growth are significantly linked to the consistent and sustainable sector of small and medium enterprises (SMEs). Banks are the frontrunners in financing and advising SMEs. The main objective of the study is to assess the tendency of SMEs to use the Islamic bank. Model was developed using quantitative method with a hypothetical-deductive testing approach. Model (N = 364) used primary data on the tendency of SMEs to use Islamic banks gathered from questionnaire. It is found by Mann-Whitney test that the tendency to use Islamic bank varies between those firms which consider formal financing with the ones relying on informal financing with the latter tends more to use Islamic bank. This study can serve academic researchers, policy makers, and developing countries as a model of SMEs’ desirability to Islamic banking. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=formal%20financing" title="formal financing">formal financing</a>, <a href="https://publications.waset.org/abstracts/search?q=informal%20financing" title=" informal financing"> informal financing</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title=" Islamic bank"> Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=SMEs" title=" SMEs "> SMEs </a> </p> <a href="https://publications.waset.org/abstracts/32742/ownermanagers-external-financing-used-and-preference-towards-islamic-banking" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32742.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">351</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1571</span> Survival of Islamic Banking Services in Tanzania: A Quick Survey on Conflicting Legal Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ayoub%20Ali%20Maulana">Ayoub Ali Maulana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> “The success and sustainability of an Islamic finance system depends on the ability to establish a comprehensive legal and regulatory framework that supports synergy amongst the components in the system”. Numbers of banks have introduced Islamic banking windows claiming that their products follow Islamic banking values without any compromise. National Bank of Commerce Limited, Stanbic Bank Limited, Kenya Commercial Bank, The Peoples Bank of Zanzibar and Amana Bank Limited are some of the banks which offer Islamic banking products in Tanzania. To date, there is no single provision in Tanzanian laws that speak of Islamic banking activities in the country. Despite the fact that consultancy commissioned to International Monetary Fund (IMF) to research on the best laws to govern Islamic banking industry in the country, the speed is not encouraging in making sure that the same is introduced as soon as possible. This paper highlights the trend of the banking services in Tanzania and examines the application of Islamic banking system in the Tanzanian conventional banking environment. In particular the paper considers whether the Islamic banking services in Tanzania can survive without an appropriate legal framework that accommodates it. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=islamic%20banks" title="islamic banks">islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=interest" title=" interest"> interest</a>, <a href="https://publications.waset.org/abstracts/search?q=islamic%20windows" title=" islamic windows"> islamic windows</a>, <a href="https://publications.waset.org/abstracts/search?q=Tanzania" title=" Tanzania"> Tanzania</a> </p> <a href="https://publications.waset.org/abstracts/31769/survival-of-islamic-banking-services-in-tanzania-a-quick-survey-on-conflicting-legal-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31769.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">348</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1570</span> Constraining Bank Risk: International Evidence on the Role of Bank Capital and Charter Value </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mamiza%20Haq">Mamiza Haq</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relevance of bank capital and charter value on bank insolvency and liquidity risks. Using an unbalanced panel of 2,111 unique local banks across 22 countries over 1998-2012, we find that both bank capital and charter value lower insolvency and liquidity risks, but this effect varies among conventional, Islamic, and Islamic-window banks. The risk constraining effect of bank capital becomes more prominent in the post 2007-2008 global financial crisis. Moreover, the relationships vary when conditioned upon other key bank-specific characteristics. For instance, the effect of capital on risk-reduction diminishes in the presence of high charter value for conventional-G7 and Islamic-window banks, during-GFC and pre-GFC period; respectively. Our findings have important policy implications related to bank safety. The results are robust to a range of robustness tests. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank%20capital" title="bank capital">bank capital</a>, <a href="https://publications.waset.org/abstracts/search?q=charter%20value" title=" charter value"> charter value</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis" title=" financial crisis"> financial crisis</a> </p> <a href="https://publications.waset.org/abstracts/86033/constraining-bank-risk-international-evidence-on-the-role-of-bank-capital-and-charter-value" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86033.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">274</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1569</span> Accounting as Economic and Religious Reality: Reveal Religious Values Through the Photographs in Annual Report of Islamic Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rahasanica%20Nariswari%20Pratiwi">Rahasanica Nariswari Pratiwi</a>, <a href="https://publications.waset.org/abstracts/search?q=Maulana%20Syaiful%20Haq"> Maulana Syaiful Haq</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The role of accounting in Islamic Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Islamic Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze the reason of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Islamic Banks express adherence to sharia principle. The research has done by analyzing the photographs in annual report of Bank Syariah Mandiri (BSM), Bank Muamalat Indonesia (BMI), Bank Nasional Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, and Bank Central Asia (BCA) Syariah in Indonesia. This study is qualitative research, was carried out within interpretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that annual report of Islamic Bank in Indonesia contained religious value by the form of its photographs. The results of this study also show that photographs in annual report of Islamic Banks in this research contained religious values. Furthermore, this study concludes that Islamic banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obidience existence about responsibility, not only to the stakeholders but also to the society and Allah. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=semiotics" title=" semiotics"> semiotics</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title=" annual report"> annual report</a> </p> <a href="https://publications.waset.org/abstracts/31430/accounting-as-economic-and-religious-reality-reveal-religious-values-through-the-photographs-in-annual-report-of-islamic-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31430.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">494</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1568</span> Assessing Factors That Constitute Talent in the Islamic Financial Institutions among Bank Officers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zairani%20Zainol">Zairani Zainol</a>, <a href="https://publications.waset.org/abstracts/search?q=Zulkiflee%20Daud"> Zulkiflee Daud</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study employed 86 respondents representing bank officers of Bank XYX (one of the full-fledged Islamic banks in Malaysia) in the northern region of Malaysia to assess the factors that constitute talent in the Islamic financial industries. To test the discriminant factors for talent among bank officers, a factor analysis was performed. The KMO, Bartlett and MSA tests were executed as the prerequisite before performing the factor analysis. The discriminant factors for talent were extracted via eigenvalues and rotated component matrixes. The results show that five factors, namely (1) self-motivation, (2) leadership, (3) teamwork, (4) interpersonal skills, and (5) creativity/innovation constitute talent in the Islamic financial industries. It is hoped that this study could offer guidelines to education providers, specifically those that conduct the Islamic finance and banking program, as to the areas of emphasis for students before graduating. For the Islamic financial institutions, this study is also vital since they could tackle the areas that need to be improved in managing their talents. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=talent" title="talent">talent</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20financial%20industries" title=" Islamic financial industries"> Islamic financial industries</a>, <a href="https://publications.waset.org/abstracts/search?q=talent%20development" title=" talent development"> talent development</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%E2%80%99s%20officers" title=" bank’s officers"> bank’s officers</a> </p> <a href="https://publications.waset.org/abstracts/33701/assessing-factors-that-constitute-talent-in-the-islamic-financial-institutions-among-bank-officers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33701.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">402</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1567</span> Toward Green Islamic Finance: A Case Study from an Emirati Islamic Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nada%20Hamed">Nada Hamed</a>, <a href="https://publications.waset.org/abstracts/search?q=Mariam%20Aldhaheri"> Mariam Aldhaheri</a>, <a href="https://publications.waset.org/abstracts/search?q=Sonia%20Abdennadher"> Sonia Abdennadher</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Islamic Finance is not a new term that emerging in the global market, but it is still under scope by many countries. Its characteristics and regulation are not widely clear and implemented. In 2015, The United Nation announced a plan about potential benefits of using Islamic Finance as a sustainable development approach. Enhancing its application in financial markets could protect from unexpected crisis that might be created from the traditional tools of finance. This paper focuses on this area to test if Islamic finance could be used for maintaining sustainable development and if the term of 'Green Islamic Finance' could be implemented to minimize the deficiencies and 'pollution’ generated from traditional techniques and tools of finance. This paper intends to measure the impact on financial performance and sustainability when financial institutions use Islamic finance or better practice it. The objective of this explanatory research is to measure the performance of Islamic Finance with using a case study of an Islamic bank. The paper would analyze and compare the behavior of financial institutions that used traditional financing tools and converted to Islamic banking system. The methodology used is based on a case study of an Islamic bank in Dubai with comparing its performance before implementing Islamic Finance and after. The selected case study represents the first national bank in Emirates Arab Unis who adopt the Islamic finance approach. Based on a time series analysis, a quantitative analysis would be also used through looking at various set of ratios that are routinely used to measure bank performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title="Islamic finance">Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20finance" title=" green finance"> green finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance%20practices" title=" Islamic finance practices"> Islamic finance practices</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20ratios" title=" financial ratios"> financial ratios</a> </p> <a href="https://publications.waset.org/abstracts/80521/toward-green-islamic-finance-a-case-study-from-an-emirati-islamic-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/80521.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">225</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1566</span> Two-Tier Mudarabah in Islamic Banks: Fiqh Transformation in Business</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Dahlan">Ahmad Dahlan</a>, <a href="https://publications.waset.org/abstracts/search?q=Aries%20Indrianto"> Aries Indrianto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Conceptually, mudarabah is the practice of fiqh (jurisprudence) in the bank institutions business that became the basis of the economic development model of modern Islamic financial system. In mudarabah, profit and loss sharing mechanism are integrated between mudarabah on liability side (funding) with mudarabah on the asset side (financing). Islamic (Sharia) Bank is positioned as an intermediary institution like investment manager, although the bank is also involved in direct investment based on bank equity. In practice, mudarabah cannot be done as much as effective at financing because the dominance of debt-financing products. This is a major criticism among experts and Islamic banks practitioners. Ironically, the criticism gets less attention by practitioners of Islamic banks due to many factors. The epistemologies of Islamic banks prioritize shareholder values than stakeholder values, and social culture that has not been ready with the mudarabah totally. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=two%20tier%20mudarabah" title="two tier mudarabah">two tier mudarabah</a>, <a href="https://publications.waset.org/abstracts/search?q=intermediary%20institution" title=" intermediary institution"> intermediary institution</a>, <a href="https://publications.waset.org/abstracts/search?q=shareholder%20value" title=" shareholder value"> shareholder value</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholder%20value" title=" stakeholder value"> stakeholder value</a> </p> <a href="https://publications.waset.org/abstracts/85303/two-tier-mudarabah-in-islamic-banks-fiqh-transformation-in-business" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85303.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">168</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1565</span> Influence Analysis of Profit Sharing Agreement and Financing Risk to Profitability in Islamic Bank of Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Irena%20Paramita%20Pramono">Irena Paramita Pramono</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Islamic bank is a financial industry with huge potential to grow in Indonesia. Profit-sharing agreement in the operations of Islamic banks distinguishes Islamic banks with conventional banks. Profit-sharing agreement allows sharing of benefits and risks between shahibul maal and mudharib in islamic bank. This study aimed to observe the patterns of influence between the risk-sharing agreement, financing risk and Profitability in Islamic banks. This research used several Islamic banks as sample and path analysis method. The empirical results of this research shows that the profit-sharing agreement in deposits structure has no direct significant effect to ROA, but it has indirect effect to ROA through profit-sharing financing. On the other hand, profit-sharing financing has direct and indirect influence to ROA through financing risk. This research shows that profit-sharing financing has a positive significant effect to the financing risk and also to the ROA. The research recommends Islamic banks to continue using and developing profit-sharing agreement in its operational activities, hence to create value. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title="Islamic bank">Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=profit-loss%20sharing%20agreement" title=" profit-loss sharing agreement"> profit-loss sharing agreement</a>, <a href="https://publications.waset.org/abstracts/search?q=financing%20risk" title=" financing risk"> financing risk</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a> </p> <a href="https://publications.waset.org/abstracts/15725/influence-analysis-of-profit-sharing-agreement-and-financing-risk-to-profitability-in-islamic-bank-of-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15725.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">808</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1564</span> Empirical Research on Rate of Return, Interest Rate and Mudarabah Deposit </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Inten%20Meutia">Inten Meutia</a>, <a href="https://publications.waset.org/abstracts/search?q=Emylia%20Yuniarti"> Emylia Yuniarti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this study is to analyze the effects of interest rate, the rate of return of Islamic banks on the amount of mudarabah deposits in Islamic banks. In analyzing the effect of rate of return in the Islamic banks and interest rate risk in the conventional banks, the 1-month Islamic deposit rate of return and 1 month fixed deposit interest rate of a total Islamic deposit are considered. Using data covering the period from January 2010 to Sepember 2013, the study applies the regression analysis to analyze the effect between variable and independence t-test to analyze the mean difference between rate of return and rate of interest. Regression analysis shows that rate of return have significantly negative influence on mudarabah deposits, while interest rate have negative influence but not significant. The result of independent t test shows that the interest rate is not different from the rate of return in Islamic Bank. It supports the hyphotesis that rate of return in Islamic banking mimic rate of interest in conventional bank. The results of the study have important implications on the risk management practices of the Islamic banks in Indonesia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=conventional%20bank" title="conventional bank">conventional bank</a>, <a href="https://publications.waset.org/abstracts/search?q=interest%20rate" title=" interest rate"> interest rate</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title=" Islamic bank"> Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=rate%20of%20return" title=" rate of return"> rate of return</a> </p> <a href="https://publications.waset.org/abstracts/8419/empirical-research-on-rate-of-return-interest-rate-and-mudarabah-deposit" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8419.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">512</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1563</span> An Analysis of the Effect of Sharia Financing and Work Relation Founding towards Non-Performing Financing in Islamic Banks in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Bahrul%20Ilmi">Muhammad Bahrul Ilmi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research is to analyze the influence of Islamic financing and work relation founding simultaneously and partially towards non-performing financing in Islamic banks. This research was regression quantitative field research, and had been done in Muammalat Indonesia Bank and Islamic Danamon Bank in 3 months. The populations of this research were 15 account officers of Muammalat Indonesia Bank and Islamic Danamon Bank in Surakarta, Indonesia. The techniques of collecting data used in this research were documentation, questionnaire, literary study and interview. Regression analysis result shows that Islamic financing and work relation founding simultaneously has positive and significant effect towards non performing financing of two Islamic Banks. It is obtained with probability value 0.003 which is less than 0.05 and F value 9.584. The analysis result of Islamic financing regression towards non performing financing shows the significant effect. It is supported by double linear regression analysis with probability value 0.001 which is less than 0.05. The regression analysis of work relation founding effect towards non-performing financing shows insignificant effect. This is shown in the double linear regression analysis with probability value 0.161 which is bigger than 0.05. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Syariah%20financing" title="Syariah financing">Syariah financing</a>, <a href="https://publications.waset.org/abstracts/search?q=work%20relation%20founding" title=" work relation founding"> work relation founding</a>, <a href="https://publications.waset.org/abstracts/search?q=non-performing%20financing%20%28NPF%29" title=" non-performing financing (NPF)"> non-performing financing (NPF)</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20Bank" title=" Islamic Bank"> Islamic Bank</a> </p> <a href="https://publications.waset.org/abstracts/13336/an-analysis-of-the-effect-of-sharia-financing-and-work-relation-founding-towards-non-performing-financing-in-islamic-banks-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/13336.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">431</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1562</span> From 'Tabung Haji' to Fully Islamic Bank: Analysis of the Twenty Years of Creating Alternative Banking System in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maulana%20Ayoub%20Ali">Maulana Ayoub Ali</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Malayan Pilgrims Savings Corporation was introduced in 1963. Six years later, Malaysian Pilgrims Fund Board (Tabung Haji) was formed. The board used to collect funds from pilgrims who expected to perform pilgrimage in the future dates. Money was collected and kept as per given rules and procedures emanated from Islamic sources of law. Twenty years later, the country was ready to run a fully fledged Islamic bank where the Bank Islam Malaysia Berhad (BIMB) came into existence in the year 1983. This paper investigates stages of development of Islamic banking system in Malaysia from 1983 to date. This study discovered that Malaysia had enough time to make Islamic banking system works alongside conventional banking system and for sure, has successfully managed to come up with the comprehensive and workable financial system which accommodates both the conventional and Islamic banking. As a result, Malaysia stands to be the hub of Islamic banking products and services in the world today. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tabung%20Haji" title="Tabung Haji">Tabung Haji</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20Banks" title=" Islamic Banks"> Islamic Banks</a>, <a href="https://publications.waset.org/abstracts/search?q=conventional%20law" title=" conventional law"> conventional law</a>, <a href="https://publications.waset.org/abstracts/search?q=Malaysia" title=" Malaysia"> Malaysia</a> </p> <a href="https://publications.waset.org/abstracts/49068/from-tabung-haji-to-fully-islamic-bank-analysis-of-the-twenty-years-of-creating-alternative-banking-system-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49068.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">333</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1561</span> Factors Influencing the Profitability of the Conventional and Islamic Banks in Four Asian Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vijay%20Kumar">Vijay Kumar</a>, <a href="https://publications.waset.org/abstracts/search?q=Ron%20Bird"> Ron Bird</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study investigates the effect of bank-specific, industry-specific and macroeconomic variables on the profitability of conventional and Islamic banks. Our sample comprises 1,781 bank-year observations of 205 banks from four countries in the Asian region for the period 2004-2014. Our results suggest that credit quality, cost management and bank size are the keys factors that contribute positively to bank profitability in Asia. The banks with high non-performing loans and high cost-to-income ratio are more likely to be exposed to losses. The impacts of the bank-specific variables are stronger than are the industry-specific and macroeconomic variables. We find that Malaysian banks are the least profitable compared to the banks in Bangladesh, Indonesia and Pakistan. There is strong evidence to suggest that conventional banks are more profitable than Islamic banks. Our results suggest that the impact of capital adequacy ratio and bank size and loan to deposit ratio vary across Islamic and conventional banks and across different subsamples. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20adequacy%20ratio" title="capital adequacy ratio">capital adequacy ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=non-performing%20loan%20ratio" title=" non-performing loan ratio"> non-performing loan ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership" title=" ownership"> ownership</a> </p> <a href="https://publications.waset.org/abstracts/96834/factors-influencing-the-profitability-of-the-conventional-and-islamic-banks-in-four-asian-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/96834.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">160</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1560</span> Islamic Finance in Tunisia: Reality and Development</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amira%20Kaddour">Amira Kaddour</a>, <a href="https://publications.waset.org/abstracts/search?q=Hedia%20Teraoui"> Hedia Teraoui</a>, <a href="https://publications.waset.org/abstracts/search?q=Khmayes%20Bougatef"> Khmayes Bougatef</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main purpose of this paper is to determine the major causes of the underdevelopment of Islamic finance in Tunisia. Indeed, it’s surprising to note that Zitouna bank established in May 2010 is the first Islamic Tunisian bank although 99% of Tunisians are Muslim and Islam is the religion of the State according to the Constitution. So we rely in our paper on the opinions of number of professors of finance and economics as educated people to prove or reject our hypothesis that the underdevelopment of Islamic finance in Tunisia can be explained by the ignorance of its main principles and advantages. Ours findings reveal that this branch of finance is still largely unknown, not only from public but also from professionals. The results obtained surprisingly show that this insignificance of Islamic banking cannot be explained by the fact that Tunisia has been governed since its independence by a secular left-wing party. Indeed, only 3% of respondents believe that legislation and regulation in Tunisia represent an obstacle to the development of Islamic finance. Moreover, respondents are not very optimistic about the future role of Islamic financing. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20insurance%20%28takaful%29" title=" Islamic insurance (takaful)"> Islamic insurance (takaful)</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20law%20%28shariah%29" title=" Islamic law (shariah)"> Islamic law (shariah)</a>, <a href="https://publications.waset.org/abstracts/search?q=usury%20%28riba%29" title=" usury (riba)"> usury (riba)</a> </p> <a href="https://publications.waset.org/abstracts/6104/islamic-finance-in-tunisia-reality-and-development" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">365</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1559</span> The Tense Dichotomy Between Shari'ah Compliance and the Goals of an Economic Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Camille%20Paldi">Camille Paldi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The tense dichotomy between Shari’ah compliance and the economic goals of an Islamic Bank produces a proliferation of reverse engineered products, which are barely in compliance with Islamic law. The result is basically a hybrid conventional banking system with conventional products in Islamic disguise using Arabic and Islamic terminology. Many Islamic financial professionals and academics advocate for the use of conventional products and devices despite their non-Shari’ah compliance based on commercial necessity and the need to compete. However, this dangerous trend will lead to the demise of the Islamic finance industry. Rather than thoughtlessly following conventional products and practice, Islamic finance professionals should delve into the Shari’ah to find the answers to the current Islamic banking conundrum and lead the industry on the right path of developing Shari’ah based products and using Shari’ah devices to hedge risk. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=Shari%27ah" title=" Shari'ah"> Shari'ah</a>, <a href="https://publications.waset.org/abstracts/search?q=finance" title=" finance"> finance</a>, <a href="https://publications.waset.org/abstracts/search?q=investment" title=" investment"> investment</a> </p> <a href="https://publications.waset.org/abstracts/7005/the-tense-dichotomy-between-shariah-compliance-and-the-goals-of-an-economic-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7005.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">347</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1558</span> A Comparation Analysis of Islamic Bank Efficiency in the United Kingdom and Indonesia during Eurozone Crisis Using Data Envelopment Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nisful%20Laila">Nisful Laila</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatin%20Fadhilah%20Hasib"> Fatin Fadhilah Hasib</a>, <a href="https://publications.waset.org/abstracts/search?q=Puji%20Sucia%20Sukmaningrum"> Puji Sucia Sukmaningrum</a>, <a href="https://publications.waset.org/abstracts/search?q=Achsania%20Hendratmi"> Achsania Hendratmi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to determine and comparing the level of efficiency of Islamic Banks in Indonesia and United Kingdom during eurozone sovereign debt crisis. This study using a quantitative non-parametric approach with Data Envelopment Analysis (DEA) VRS assumption, and a statistical tool Mann-Whitney U-Test. The samples are 11 Islamic Banks in Indonesia and 4 Islamic Banks in England. This research used mediating approach. Input variable consists of total deposit, asset, and the cost of labour. Output variable consists of financing and profit/loss. This study shows that the efficiency of Islamic Bank in Indonesia and United Kingdom are varied and fluctuated during the observation period. There is no significant different the efficiency performance of Islamic Banks in Indonesia and United Kingdom. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20envelopment%20analysis" title="data envelopment analysis">data envelopment analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=efficiency" title=" efficiency"> efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=eurozone%20crisis" title=" eurozone crisis"> eurozone crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=islamic%20bank" title=" islamic bank"> islamic bank</a> </p> <a href="https://publications.waset.org/abstracts/72718/a-comparation-analysis-of-islamic-bank-efficiency-in-the-united-kingdom-and-indonesia-during-eurozone-crisis-using-data-envelopment-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72718.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">326</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1557</span> Comparative Analysis of Islamic Bank in Indonesia and Malaysia with Risk Profile, Good Corporate Governance, Earnings, and Capital Method: Performance of Business Function and Social Function Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Achsania%20Hendratmi">Achsania Hendratmi</a>, <a href="https://publications.waset.org/abstracts/search?q=Nisful%20Laila"> Nisful Laila</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatin%20Fadhilah%20Hasib"> Fatin Fadhilah Hasib</a>, <a href="https://publications.waset.org/abstracts/search?q=Puji%20Sucia%20Sukmaningrum"> Puji Sucia Sukmaningrum</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to compare and see the differences between Islamic bank in Indonesia and Islamic bank in Malaysia using RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). This study examines the comparison in business and social performance of eleven Islamic banks in Indonesia and fifteen Islamic banks in Malaysia. This research used quantitative approach and the collections of data was done by collecting all the annual reports of banks that has been created as a sample over the period 2011-2015. The test result of the Independent Samples T-test and Mann-Whitney Test showed there were differences in the business performance of Islamic Bank in Indonesia and Malaysia as seen from the aspect of Risk profile (FDR), GCG, and Earnings (ROA). Also, there were differences of business and social performance as seen from Earnings (ROE), Capital (CAR), and Sharia Conformity Indicator (PSR and ZR) aspects. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20performance" title="business performance">business performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=RGEC" title=" RGEC"> RGEC</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20performance" title=" social performance"> social performance</a> </p> <a href="https://publications.waset.org/abstracts/72942/comparative-analysis-of-islamic-bank-in-indonesia-and-malaysia-with-risk-profile-good-corporate-governance-earnings-and-capital-method-performance-of-business-function-and-social-function-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72942.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">294</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1556</span> The Performance of Saudi Banking Industry 2000 -2011: Have the Banks Distinguished Themselves from One Another?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bukhari%20M.%20S.%20Sillah">Bukhari M. S. Sillah</a>, <a href="https://publications.waset.org/abstracts/search?q=Imran%20Khokhar"> Imran Khokhar</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Nauman%20Khan"> Muhammad Nauman Khan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper studies the technical efficiency of Saudi banking sector using stochastic frontier model. A sample of 12 banks over the period 2000-2011 is selected to investigate their technical efficiencies in mobilizing deposits, producing investment and generating income. The banks are categorized as Saudi-owned banks, Saudi-foreign-owned banks and Islamic banks. The findings show some consistent pattern of these bank types; and there exist significant disparities among the banks in term of technical efficiency. The Banque Saudi Fransi stands out as a benchmark bank for the industry, and it is a Saudi-foreign owned bank type. The Saudi owned bank types have shown fluctuating performance during the period; and the Islamic bank types are no significantly different from Saudi-owned bank types. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=technical%20efficiency" title="technical efficiency">technical efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=production%20frontier%20model" title=" production frontier model"> production frontier model</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title=" Islamic banking"> Islamic banking</a> </p> <a href="https://publications.waset.org/abstracts/2365/the-performance-of-saudi-banking-industry-2000-2011-have-the-banks-distinguished-themselves-from-one-another" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2365.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">491</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1555</span> Performance Assessment of Islamic Banks in the Light of Maqasid Al-Shariah</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Asma%20Ammar">Asma Ammar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Being different in theory and practice from their conventional counterparts, this research aims to assess the performance of Islamic banks beyond the financial performance by emphasizing their ethical and social identity based on the higher purposes of Islamic law, namely Maqasid al-Shariah. Using Imam al-Ghazali’s theory of Maqasid al-Shariah and Sekaran’s (2000) method, we develop a Maqasid-based index including the five objectives of Shariah (preservation of life, religion, intellect, posterity, and wealth). Our sample covers 9 Islamic banks considered among the largest Islamic banks in the world. For the five years of study (2017-2021), our results reveal that the highest score is performed by Bank Muamalat while the least score is given to Dubai Islamic Bank. The overall Maqasid performance of the sample is unimpressive, indicating that there is a lack of achievement in Maqasid al-Shariah performance of Islamic banks. Consequently, serious measures should be taken by Islamic banks to improve their Maqasid performance and thus contribute effectively to the socio-economic development of the countries in which they operate. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maqasid%20al-Shariah" title="Maqasid al-Shariah">Maqasid al-Shariah</a>, <a href="https://publications.waset.org/abstracts/search?q=Maqasid%20al-Shariah%20index" title=" Maqasid al-Shariah index"> Maqasid al-Shariah index</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=performance%20assessment" title=" performance assessment"> performance assessment</a> </p> <a href="https://publications.waset.org/abstracts/163513/performance-assessment-of-islamic-banks-in-the-light-of-maqasid-al-shariah" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163513.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">76</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1554</span> Efficiency in Islamic Banks: Some Empirical Evidences in Indonesian Finance Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Sameer%20El%20Khatib">Ahmed Sameer El Khatib</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of the present paper is to examine the revenue efficiency of the Indonesian Islamic banking sector. The study also seeks to investigate the potential internal (bank specific) and external (macroeconomic) determinants that influence the revenue efficiency of Indonesian domestic Islamic banks. We employ the whole gamut of domestic and foreign Islamic banks operating in the Indonesian Islamic banking sector during the period of 2009 to 2018. The level of revenue efficiency is computed by using the Data Envelopment Analysis (DEA) method. Furthermore, we employ a panel regression analysis framework based on the Ordinary Least Square (OLS) method to examine the potential determinants of revenue efficiency. The results indicate that the level of revenue efficiency of Indonesian domestic Islamic banks is lower compared to their foreign Islamic bank counterparts. We find that bank market power, liquidity, and management quality significantly influence the improvement in revenue efficiency of the Indonesian domestic Islamic banks during the period under study. By calculating these efficiency concepts, we can observe the efficiency levels of the domestic and foreign Islamic banks. In addition, by comparing both cost and profit efficiency, we can identify the influence of the revenue efficiency on the banks’ profitability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20Finance" title="Islamic Finance">Islamic Finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20Banks" title=" Islamic Banks"> Islamic Banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Revenue%20Efficiency" title=" Revenue Efficiency"> Revenue Efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=Data%20Envelopment%20Analysis" title=" Data Envelopment Analysis"> Data Envelopment Analysis</a> </p> <a href="https://publications.waset.org/abstracts/127147/efficiency-in-islamic-banks-some-empirical-evidences-in-indonesian-finance-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/127147.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">241</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1553</span> The Impact of Financial Risk on Banks’ Financial Performance: A Comparative Study of Islamic Banks and Conventional Banks in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Yousaf%20Safi%20Mohibullah%20Afghan">Mohammad Yousaf Safi Mohibullah Afghan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study made on Islamic and conventional banks scrutinizes the risks interconnected with credit and liquidity on the productivity performance of Islamic and conventional banks that operate in Pakistan. Among the banks, only 4 Islamic and 18 conventional banks have been selected to enrich the result of our study on Islamic banks performance in connection to conventional banks. The selection of the banks to the panel is based on collecting quarterly unbalanced data ranges from the first quarter of 2007 to the last quarter of 2017. The data are collected from the Bank’s web sites and State Bank of Pakistan. The data collection is carried out based on Delta-method test. The mentioned test is used to find out the empirical results. In the study, while collecting data on the banks, the return on assets and return on equity have been major factors that are used assignificant proxies in determining the profitability of the banks. Moreover, another major proxy is used in measuring credit and liquidity risks, the loan loss provision to total loan and the ratio of liquid assets to total liability. Meanwhile, with consideration to the previous literature, some other variables such as bank size, bank capital, bank branches, and bank employees have been used to tentatively control the impact of those factors whose direct and indirect effects on profitability is understood. In conclusion, the study emphasizes that credit risk affects return on asset and return on equity positively, and there is no significant difference in term of credit risk between Islamic and conventional banks. Similarly, the liquidity risk has a significant impact on the bank’s profitability, though the marginal effect of liquidity risk is higher for Islamic banks than conventional banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=islamic%20%26%20conventional%20banks" title="islamic & conventional banks">islamic & conventional banks</a>, <a href="https://publications.waset.org/abstracts/search?q=performance%20return%20on%20equity" title=" performance return on equity"> performance return on equity</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20assets" title=" return on assets"> return on assets</a>, <a href="https://publications.waset.org/abstracts/search?q=pakistan%20banking%20sectors" title=" pakistan banking sectors"> pakistan banking sectors</a>, <a href="https://publications.waset.org/abstracts/search?q=profitibility" title=" profitibility"> profitibility</a> </p> <a href="https://publications.waset.org/abstracts/164448/the-impact-of-financial-risk-on-banks-financial-performance-a-comparative-study-of-islamic-banks-and-conventional-banks-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164448.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">163</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1552</span> Comparison of Risk and Return on Trading and Profit Sharing Based Financing Contract in Indonesian Islamic Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatin%20Fadhilah%20Hasib">Fatin Fadhilah Hasib</a>, <a href="https://publications.waset.org/abstracts/search?q=Puji%20Sucia%20Sukmaningrum"> Puji Sucia Sukmaningrum</a>, <a href="https://publications.waset.org/abstracts/search?q=Imron%20Mawardi"> Imron Mawardi</a>, <a href="https://publications.waset.org/abstracts/search?q=Achsania%20Hendratmi"> Achsania Hendratmi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Murabaha is the most popular contract by the Islamic banks in Indonesia, since there is opinion stating that the risk level of mudharaba and musyaraka are higher and the return is uncertain. This research aims to analyze the difference of return, risk, and variation coefficient between profit sharing-based and trading-based financing in Islamic bank. This research uses quantitative approach using Wilcoxon signed rank test with data sampled from 13 Indonesian Islamic banks, collected from their quarterly financial reports from 2011 to 2015. The result shows the significant difference in return, while risk and variation coefficient are almost same. From the analysis, it can be concluded that profit sharing-based financing is less desirable not because of its risk. Trading-based financing is more desirable than the profit sharing because of its return. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financing" title="financing">financing</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title=" Islamic bank"> Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=return" title=" return"> return</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/72923/comparison-of-risk-and-return-on-trading-and-profit-sharing-based-financing-contract-in-indonesian-islamic-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72923.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">378</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1551</span> Deficiency Risk in Islamic and Conventional Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Korbi%20Fakhri">Korbi Fakhri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The management of assets and liability is a vital task for every bank as far as a good direction allows its stability; however, a bad running forewarns its disappearance. Equity of a bank is among the most important rubrics in the liability side because, actually, these funds ensure three notably primordial functions for the survival of the bank. From one hand, equity is useful to bankroll the investments and cover the unexpected losses. From another hand, they attract the fund lessors since they inspire trust. So we are going to tackle some points including whether equity of the Islamic banks are oversized. In spite of the efforts made on the subject, the relationship between the capital and the deficiency probability has not been defined with certainty. In this article, we have elaborated a study over the nature of financial intermediation in Islamic banks by comparison to those of conventional ones. We have found a striking difference between two kinds of intermediation. We tried, from another side, to study the relationship between the capital level and deficiency risk relying on econometric model, and we have obtained a positive and significant relation between the capital and the deficiency risk for the conventional banks. This means that when the capital of these banks increases, the deficiency risk increases as well. In return, since the Islamic banks are constrained to respect the Sharia Committee as well as customers’ demands who may, in certain contracts, choose to invest their capitals in projects they are interested in. These constraints have as effects to reduce the deficiency risk even when the capital increases. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20bank" title="Islamic bank">Islamic bank</a>, <a href="https://publications.waset.org/abstracts/search?q=conventional%20bank" title=" conventional bank"> conventional bank</a>, <a href="https://publications.waset.org/abstracts/search?q=deficiency%20risk" title=" deficiency risk"> deficiency risk</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20intermediation" title=" financial intermediation"> financial intermediation</a> </p> <a href="https://publications.waset.org/abstracts/19126/deficiency-risk-in-islamic-and-conventional-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19126.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">392</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1550</span> Capital Adequacy and Islamic Banks Behavior: Evidence from Middle East Countries </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khaled%20Alkadamani">Khaled Alkadamani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using the simultaneous equations model, this paper examines the impact of capital requirements on bank risk-taking during the recent financial crisis. It also explores the relationship between capital and risk decisions and the impact of economic instability on this relationship. By analyzing the data of 20 Islamic commercial banks between 2004 and 2014 from four Middle East countries, the study concludes a positive effect of regulatory pressure on bank capital in Saudi Arabia and UAE and a negative effect in Jordan and Kuwait. Moreover, the results show a negative impact of regulatory pressure on bank risk taking in Saudi Arabia, Jordan and UAE. The findings reveal also that banks close to the minimum regulatory capital requirements improve their capital adequacy by increasing their capital and decreasing their risk taking. Furthermore, the results show that economic crisis negatively affects bank risk changes, suggesting that banks react to the impact of uncertainty by reducing their risk taking. Finally, the estimations show a negative correlation between banks profitability and capital adequacy ratio (CAR), implying that as more capital is set aside as a buffer for banks safety; it affects the performance of Islamic banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank%20capital" title="bank capital">bank capital</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20regulation" title=" bank regulation"> bank regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=crisis" title=" crisis"> crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20taking" title=" risk taking"> risk taking</a> </p> <a href="https://publications.waset.org/abstracts/38251/capital-adequacy-and-islamic-banks-behavior-evidence-from-middle-east-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38251.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">441</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1549</span> Contractual Risk Transfer in Islamic Home Financing: Analysis in Bank Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Dahlan%20Salleh">Ahmad Dahlan Salleh</a>, <a href="https://publications.waset.org/abstracts/search?q=Nik%20Abdul%20Rahim%20Nik%20Abdul%20Ghani"> Nik Abdul Rahim Nik Abdul Ghani</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhamad%20Firdaus%20M.%20Hatta"> Muhamad Firdaus M. Hatta</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Risk management has implications on pricing, governance arrangements, business practices and strategy. Nowadays, home financing contract offers more in the risk transfer form to increase bank profit. This is parallel with Islamic jurisprudence method al-Kharaj bi al-thaman (gain accompanies liability for loss) and al-ghurm bil ghunm (gain is justified with risk) that determine the matching between risk transfer and returns. Malaysian financing trend is to buy house. Besides, exists transparency lacking risk transfer issues to the clients because of not been informed clearly. Terms and conditions of each financing also do not reflect clearly that the risk has been transferred to the client, justifying a determination price been made. The assumption on risk occurrence is also inaccurate as each risk is different with the type of financing contract. This makes the Islamic Financial Services Act 2013 in providing standards that transparent and consistent can be used by Islamic financial institution less effective. This study examines how far the level of the risk and obligation incurred by bank and client under various Islamic home financing contract. This research is qualitative by using two methods, document analysis, and semi-structured interviews. Document analysis from literature review to identify profile, themes and risk transfer element in home financing from Islamic jurisprudence perspective. This study finds that need to create a risk transfer parameter by banks which are consistent with risk transfer theory according to Islamic jurisprudence. This study has potential to assist the authority in Islamic finance such as The Central Bank of Malaysia (Bank Negara Malaysia) in regulating Islamic banking industry so that the risk transfer valuation in home financing contract based on home financing good practice and determined risk limits. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=risk%20transfer" title="risk transfer">risk transfer</a>, <a href="https://publications.waset.org/abstracts/search?q=home%20financing%20contract" title=" home financing contract"> home financing contract</a>, <a href="https://publications.waset.org/abstracts/search?q=Sharia%20compliant" title=" Sharia compliant"> Sharia compliant</a>, <a href="https://publications.waset.org/abstracts/search?q=Malaysia" title=" Malaysia"> Malaysia</a> </p> <a href="https://publications.waset.org/abstracts/74435/contractual-risk-transfer-in-islamic-home-financing-analysis-in-bank-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/74435.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1548</span> The Effects of Interest Rates on Islamic Banks in a Dual Banking System: Empirical Evidence from Saudi Arabia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mouldi%20Djelassi">Mouldi Djelassi</a>, <a href="https://publications.waset.org/abstracts/search?q=Jamel%20Boukhatem"> Jamel Boukhatem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: A relation has been established between Islamic banks' activities and interest rates. The aim of this study was to explore the impact of interest rates on the deposits and loans held by Islamic and conventional banks in Saudi Arabia. Methods: A time series data was performed over the period 2008Q1-2020Q2 on eight conventional banks and four Islamic banks. The impacts of interest rate shocks on deposits and loans were identified through panel vector autoregressive models. Results: Impulse response function analysis showed that increasing interest rates reduce loans and conventional deposits. For Islamic banks, deposits are more affected by interest rates than lending. Variance decomposition analysis revealed that deposits contribute to 61% of the Islamic financing variation and only 25% of the conventional loans. Conclusion: Interest rates impacted Islamic banks especially through deposits, which is inconsistent with the theoretical framework. Islamic deposits played an important role in Islamic financing variation and may provide to be a channel for the transmission of the monetary policy in a dual banking system. Monetary policy in Saudi Arabia works in part through “credits” (conventional bank credits) as well as through “money” (conventional and Islamic bank deposits). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=interest%20rates" title=" interest rates"> interest rates</a>, <a href="https://publications.waset.org/abstracts/search?q=monetary%20policy%20transmission" title=" monetary policy transmission"> monetary policy transmission</a>, <a href="https://publications.waset.org/abstracts/search?q=panel%20VAR" title=" panel VAR"> panel VAR</a> </p> <a href="https://publications.waset.org/abstracts/157203/the-effects-of-interest-rates-on-islamic-banks-in-a-dual-banking-system-empirical-evidence-from-saudi-arabia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157203.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">110</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1547</span> The Role of Islamic Microfinance Banks in Promoting the Social Welfare: A Case study of Yobe Microfinance Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sheriff%20Muhammad%20Ibrahim">Sheriff Muhammad Ibrahim</a>, <a href="https://publications.waset.org/abstracts/search?q=Tijjani%20Muhammad"> Tijjani Muhammad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study assesses the Islamic Microfinance Bank's role in promoting customers' social welfare, using the newly developed products of Yobe Microfinance Bank to encourage inclusion and alleviate poverty in the Yobe communities. Yobe state is ranked bottom as the poorest in the region and scores low on human development and poverty alleviation. It is clearly indicated low education rates, poor implementation of government policies on poverty, and a high rate of financial exclusion. The study adopted a qualitative approach using random sampling to collect data from customers of Yobe Microfinance Bank. Using the acceptability of the newly introduced sharia complaint products of Yobe Microfinance among the people in Yobe state, using the Structural Equation Modelling, a total of 300 respondents completed the survey using a Likert scale. The study employed Structural Equation Modeling to analyze and test reliability and validity to provide accuracy of respondents' information. The finding indicates the positive relationship between Islamic banking products and customer satisfaction. The study concludes that introducing and consistently managing Islamic products can improve social welfare and reduce poverty through financial inclusion in the state. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=islamic%20microfinance" title="islamic microfinance">islamic microfinance</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20welfare" title=" social welfare"> social welfare</a>, <a href="https://publications.waset.org/abstracts/search?q=products" title=" products"> products</a>, <a href="https://publications.waset.org/abstracts/search?q=poverty" title=" poverty"> poverty</a> </p> <a href="https://publications.waset.org/abstracts/160487/the-role-of-islamic-microfinance-banks-in-promoting-the-social-welfare-a-case-study-of-yobe-microfinance-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/160487.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">128</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1546</span> Islamic Credit Risk Management in Murabahah Financing: The Study of Islamic Banking in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Siti%20Nor%20Amira%20Bt.%20Mohamad">Siti Nor Amira Bt. Mohamad</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamad%20Yazis%20B.%20Ali%20Basah"> Mohamad Yazis B. Ali Basah</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Ridhwan%20B.%20Ab.%20Aziz"> Muhammad Ridhwan B. Ab. Aziz</a>, <a href="https://publications.waset.org/abstracts/search?q=Khairil%20Faizal%20B.%20Khairi"> Khairil Faizal B. Khairi</a>, <a href="https://publications.waset.org/abstracts/search?q=Mazlynda%20Bt.%20Md.%20Yusuf"> Mazlynda Bt. Md. Yusuf</a>, <a href="https://publications.waset.org/abstracts/search?q=Hisham%20B.%20Sabri"> Hisham B. Sabri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The understanding of risk and the concept of it occurs associated in Islamic financing was well-known in the financial industry by the using of Profit-and-Loss Sharing (PLS). It was presently in any Islamic financial transactions in order to comply with shariah rules. However, the existence of risk in Murabahah contract of financing is an ability that the counterparty is unable to complete its obligations within the agreed terms. Therefore, it is called as credit or default risk. Credit risk occurs when the client fails to make timely payment after the bank makes complete delivery of assets. Thus, it affects the growth of the bank as the banking business is in no position to have appropriate measures to cover the risk. Therefore, the bank may impose penalty on the outstanding balance. This paper aims to highlight the credit risk determinant and issues surrounding in Islamic bank in Malaysia in terms of Murabahah financing and how to manage it by using the proper techniques. Finally, it explores the credit risk management concept that might solve the problems arise. The study found that the credit risk can be managed properly by improving the use of comprehensive reference checklist of business partners on their character and past performance as well as their comprehensive database. Besides that, prevention of credit risk can be done by using collateral as security against the risk and we also argue on the Shariah guidelines and procedures should be implement coherently by the banking business because so that the risk would be control by having an effective instrument for Islamic modes of financing. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20risk" title=" credit risk"> credit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=Murabahah%20financing" title=" Murabahah financing"> Murabahah financing</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20mitigation" title=" risk mitigation"> risk mitigation</a> </p> <a href="https://publications.waset.org/abstracts/6911/islamic-credit-risk-management-in-murabahah-financing-the-study-of-islamic-banking-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6911.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">456</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1545</span> Islamic Banking in Ghana: Prospects and Challenges</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shaibu%20%20Ali">Shaibu Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Sherif%20%20Heiman%20Shaban"> Sherif Heiman Shaban</a>, <a href="https://publications.waset.org/abstracts/search?q=Musah%20%20Ismaila"> Musah Ismaila</a>, <a href="https://publications.waset.org/abstracts/search?q=Imoro%20%20Alhassan"> Imoro Alhassan</a>, <a href="https://publications.waset.org/abstracts/search?q=Yusif%20%20Ali"> Yusif Ali</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: Islamic banking and finance is one of the most rapidly growing segments of the global finance industry. Starting with the Dubai Islamic Bank in 1975, the number of Islamic financial institutions worldwide has shot up astronomically, to over three hundred, with operations in seventy-five countries and assets in excess of US$400 billion. The purpose of this study is to explore the prospects and challenges of Islamic banking introduction in a non-Islamic country like Ghana. Design/Methodology: Data for the study was collected via an expert opinion of three Islamic scholars on Islamic banking from Ghana. Findings: Findings from this study indicates some of the benefits of Islamic banking includes connecting financial markets and economic activity, promoting the principle of financial justice, greater stability, avoiding economic bubbles (and bursts) and reducing the impact of harmful products and practices. The study also identified lack of experts in various fields of Islamic banking, product innovation, moral hazard, and need for experienced staff in Islamic banking as some of the challenges to Islamic banking system’s introduction. Contribution: The study contributes to literature on Islamic banking from a non-Islamic country like Ghana. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=Shari%E2%80%99ah" title=" Shari’ah"> Shari’ah</a>, <a href="https://publications.waset.org/abstracts/search?q=Riba" title=" Riba"> Riba</a>, <a href="https://publications.waset.org/abstracts/search?q=conventional%20banking" title=" conventional banking"> conventional banking</a> </p> <a href="https://publications.waset.org/abstracts/129479/islamic-banking-in-ghana-prospects-and-challenges" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/129479.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">177</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1544</span> Islamic Banking and Finance in Theory and Practice: The Experience of Malaysia and Algeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zidane%20Abderrezaq">Zidane Abderrezaq</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper’s primary objective is to identify the relative importance of various Islamic financial products, in theory and in practice, by examining the financing records of the Bank Islam Malaysia (Berhad) and the Algeria Islamic Bank. Currently, seven available Islamic financing products are considered viable alternatives to interest-based conventional contracts: mudarabah (trust financing), musharakah (equity financing), ijarah (lease financing), murabahah (trade financing), qard al-hassan (welfare loan), bay` bi al-thaman al-ajil (deferred payment financing), and istisna` (progressive payments). Among these financial products, mudarabah and musharakah are the most distinct. Their unique characteristics (at least in theory) make Islamic banks and Islamic financing viable alternatives to the conventional interest-based financial system. The question before us is to determine the extent of mudarabah and musharakah in Islamic financing in practice. The data are as follows: the average mudarabah is 5% of total financing, and the average musharakah is less than 3%. The combined average of mudarabah and musharakah for the two Islamic banks is less than 4% of the total finance and advances. The average qard al-hassan is about 4%, while istisna` does not yet exist in practice. Murabahah is the most popular and dominates all other modes of Islamic financing. The average use of murabahah is over 54%. When the bay` bi al-thaman al-ajil is added to the murabahah, the percentage of total financing is shown to be 82.68%. This paper also explores some possible reasons why these two Islamic banks appear to prefer murabahah to mudarabah and musharakah. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title=" Islamic finance"> Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking%20rofitability" title=" Islamic banking rofitability"> Islamic banking rofitability</a>, <a href="https://publications.waset.org/abstracts/search?q=investment%20banking" title=" investment banking"> investment banking</a> </p> <a href="https://publications.waset.org/abstracts/34579/islamic-banking-and-finance-in-theory-and-practice-the-experience-of-malaysia-and-algeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34579.pdf" target="_blank" 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