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This study assesses the differences between Islamic and conventional bank’s productivity. Earlier studies on bank productivity focused on conventional banks, but few have been done on Islamic banks. Therefore, the present study attempts to close the gap in the literature by investigating the productivity of Islamic and conventional banks in the context of the Middle East, Southeast Asia and South Asia regions. The sample is comprised of 385 banks (66 Islamic banks and 319 conventional banks) from 18 countries with data observations from 2008 to 2017. Panel data techniques with DEA-based MPI will be employed to investigate the impact of selected important factor and bank productivity as indicated by total factor productivity changes (TFPCH). Based on the results, Islamic banks are more productive than conventional banks and the results from t test are further confirmed by the results from nonparametric tests. These results are attributed to the progress in EFFCH. However, the mean difference between Islamic and conventional banks TFPCH is not statistically significant in all regions. The main benefit is that this work will hopefully provide additional insight and complement the existing studies on bank productivity of Islamic and conventional banks that are important to the banks, regulations, investors and researchers.

This paper aims to study Islamic banking (IB) regulations related to the influence of the Sharia corporate governance (SCG) mechanism on financial reporting timeliness (FRTL) in Indonesia. The unbalanced panel data obtained empirically during a period that ranges from 2016 to 2019 includes observations from 54 Islamic commercial banks (ICb), 82 Sharia business unit (SBu) banks and 82 conventional banks (CB). Panel regression model is used in this study to adjust the unbalanced panel data obtained. The findings indicate that the variation of FRTL for IBs (represented by ICb) is determined by Sharia corporate governance (SCG) mechanisms. Further findings relate to a comparative study of variations in FRTL between ICb, SBu, and CBs. Although there are different determinants between ICb (SCG) and CBs (CG), there is no difference in FRTL variation between the two. Meanwhile, between ICb and SBu, whose regulations have the same determinant, there are differences between the two FRTL variations. The novelty of this paper is that, firstly, SCG is constructed on the basis of the IBs regulation to determine FRTL, and secondly, the variationі in FRTL between the IBs and CBs groups are compared.

Technology innovation and its impact on the progress of electronic banking establish the requirement for this research regarding customer demographics, their financial portfolio and banking preferences. In this research, banking financial data were collected from three Kuwaiti banks. The data included usage information in all electronic banking channels for each customer, their characteristics and financial portfolio. The aim of this study is to predict the customer use of electronic channels, treated as dependent variables, considering individual customer information, which is treated as independent variables. To bring the most benefit to bankers and financial analysts, machine learning techniques (ML), specifically multinomial logistic regression, were used to deal with the data from cleaning to analysing. The results disclosed that banks can determine the preferred electronic banking channel for each of their customers by knowing some information about their characteristics and financial product portfolio.

Research background: Islamic banks appeared on the world scene as active players over two decades ago. Many of the principles upon which Islamic banking is based have been commonly accepted all over the world. Financial institutions driven by Islamic principles acquire new clientele without excessive marketing, due to preservation of conservative values. Contrary to the conventional investment banks, their value is based on real money, and not on virtual activities from swap and derivative assets. Competition between conventional (or traditional) and Islamic banks is increasing every day, moreover, Islamic financial institutions are more resistant to the crisis. Our study contains analysis and comparison of economic efficiency of the conventional and Islamic banks. Besides the fact that traditional and Islamic banks apply inputs differently, the reason of better efficiency of Islamic banks may be connected with different approach to the risk management and control of the banking operations by the Sharia commission. Purpose of the article: The main aim of the article is to compare the economic efficiency of the conventional and Islamic banks in Europe. Methods: To achieve the aim of the paper, firstly the selected financial indicators of traditional and Islamic banks in Europe were compared. The second, the analysis of the economic efficiency of the selected 1460 conventional and Islamic financial institutions using DEA methods was conducted. Findings & Value added: Research results indicated methodological differences in the economic efficiency measuring in the Islamic banks. At the same time, the higher economic efficiency of Islamic banks was confirmed. The results are motivating for the follow-up investigation into the causes of higher efficiency of Islamic banks compared to traditional banks.

This study aims to examine the relationship between the level of cost efficiency and financial innovation in conventional banks in Indonesia. The data used is panel data from conventional banks during the period 2009-2017. The research method used is the multinomial logit regression method. The dependent variable used is financial innovation consisting of a dummy application of ATMs, internet banking, and mobile banking. The explanatory variables used include cost efficiency, bank size, number of branches, bank age, and ownership. The research results show that cost efficiency, bank size, number of branches, and bank age have a significant effect on financial innovation. An efficient bank, a large bank size, a small number of branches, and a young bank age have an influence on financial innovation in conventional banks by providing ATMs, internet, and mobile banking. Bank ownership has no significant effect on financial innovation in conventional banks.

The main purpose of this study is to identify the variables that influence the financial performance of both types of banks, Islamic and conventional, and compare their financial performance over the period of 2003–2016. Banks listed on the Bahrain Bourse as of December 31, 2016 were used in the study, with a total of seven banks, of which three are Islamic and four are conventional. To make an appropriate comparative study, financial ratio analysis is used. Multiple regression and paired sample t-test are used to analyze the data. Return on assets (ROA) and return on equity (ROE) are considered as the basis for measuring financial performance and are set as dependent variables. The analysis of the results shows that conventional banks perform better than Islamic banks in terms of profitability. The results also show that ROA is significantly related to risk, cost of intermediation and efficiency ratios, while ROE is highly influenced by risk ratios only. Moreover, it was found out that the relationship between asset size and the performance of banks is insignificant, while the relationship between the number of branches and both ROA and ROE is significant.

Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.Result - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.Implication - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.Originality - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.

As intermediary institutions, conventional banks have larger amount of loans to third party funds than of Sharia banks. Thus, the bank needs a performance appraisal to measure banking operations through efficiency. We examine the efficiency of Islamic banks and conventional banks in Indonesia and analyzes the factors that influence the level of efficiency known as the Two-Stage Data Envelopment Analysis method. We found that there are significant efficiency differences between Islamic banking and conventional banking in the 1 st quarter 2014- 4 th quarter 2017. On the other hand, NPF and NPL results affected negatively towards Islamic and conventional banks efficiency. Asset and CAR affected positively significant toward Islamic banks efficiency. Asset and ROA had affected positively significantly toward conventional banks efficiency but CAR had affected positively insignificantly toward conventional banks. Lastly, ROA had affected positively insignificantly toward Islamic banks efficiency. JEL Classification: G31, G32, G33 DOI : https://doi.org/10.26905/jkdp.v23i3.3157

This paper empirically investigates whether profit-sharing rates in Islamic banks follow rates of the conventional banks in Turkey over the sample period March 2001 to June 2019 through employing both standard econometric and wavelet approaches. We identify both unidirectional and bidirectional causality between the monthly observations at different time scales. Moreover, the direction of the relationship considerably varies and displays coefficient sign reversal over wavelet scales. Overall, our findings suggest that the rates of return in both banking sectors are not independent of each other and, therefore, have important implications regarding financial stability and risk management., Bu çalışmada, 2001 Mart ve 2019 Haziran dönemine ait verileri kullanarak Türkiye’deki kâr payı oranlarının mevduat faiz oranlarını takip edip etmedikleri, standart ekonometrik ve dalgacıklar analizi aracılığıyla, araştırılmıştır. Aylık gözlemlerin kullanıldığı bu çalışmada, değişkenler arasında faklı zaman ölçeklerinde geçerli hem tek hem de çift yönlü nedensellik ilişkisi bulgusuna rastlanmıştır. Ayrıca, değişkenler arasındaki korelasyon ilişki derecesinin ve yönünün dalgacık ölçeklerine göre önemli derecede değiştiği sonucuna ulaşılmıştır. Bu sonuçlar, her iki bankacılık sektörü getiri oranlarının birbirinden bağımsız olmadığını ve dolayısıyla finansal istikrarı ve risk yönetimine yönelik alınacak kararlar açısından dikkate alınması gerektiğini göstermektedir

The purpose of this study is to examine the impact of the financial technology (fintech) services provided by banks on their performance. We also investigate the influence of fintech firms’ growth (as competitor firms) on banks’ financial performance. We extend our analysis to investigate the differences between conventional banks (CBs) and Islamic banks (IBs) in this relationship and utilise a sample of 40 listed banks from Gulf Cooperation Countries, where fintech growth was impressive in the period 2014–2019. We find a negative relationship between fintech services and bank performance for both types of bank. Furthermore, we show that the growth of fintech firms in a country negatively influences CBs’ financial performance but has no significant impact on IBs’ performance. In addition, we test our hypotheses through multiple additional tests and robustness tests, such as the generalised method of moments. The findings could be relevant to banks, policy makers, and academic research.

Evaluation of Dual Banking System in Indonesia. Dual Banking System is the application of two banking systems in one banking institution, namely conventional banking and Islamic banking. Indonesia can optimize the dual banking system through strength share and weakness cover, namely Islamic banks are generally superior in terms of a more stable system in the face of market changes but have deficiencies in infrastructure, whereas conventional banks have large market and capital access and more infrastructure complete, but very vulnerable to crises due to the negative factors of economic integration which are already very strong. The superiority of the dual banking system concept is seen in two separate systems that operationally do not affect each other, but have one common goal, namely financial stability that supports economic growth. So, to achieve this goal the two systems can work together in external factors such as access to capital, infrastructure, supervision or clearing systems that can help interbank liquidity.

This paper aims to ascertain the benefits that Islamic and conventional banks in Bangladesh can reap by implementing green banking, and also the drivers that motivate banks to behave environmentally. The Green Compliance Index (GCI) was introduced here to measure banks’ environmental behaviour. It was prepared based on central bank guidelines. In this study, with the participation of all 40 private commercial banks (PCBs), 32 conventional banks and 8 Islami Shariah-based PCBs, firm specific variables were collected through content analysis of the GCI. Structural equation modelling-partial least squares (SEM-PLS), together with the bootstrapping method, were used to evaluate the research data. These were collected and sorted from the FY annual report of 2018. For further support, a generalized linear model (GLM) was used to assess the outcomes. The results show that the effects of green compliance on possible benefits are significantly higher for Islamic banks. In contrast, these banks comply less with the green banking codes than conventional banks do in Bangladesh. Company size and the independence of bank directors appear to have a significant influence on compliance with the green banking codes, while governance does not show such an association for either group of banks. As Islamic banks have a greater scope to attain benefits, policymakers should introduce more interactive green banking products and loan schemes for prospective consumers, especially in industrial sectors where there is a greater possibility of being sustainable and environmentally friendly. Based on the findings, policy recommendations are made for practitioners, regulators and future researchers.

This paper empirically investigates the difference between Islamic and conventional banks in terms of business dynamics, cost structure, credit quality, and stability. It also examines the difference in the response of two types of banks during peak and trough phases of the business cycle. The analysis is carried out for a sample of 280 banks in 20 countries over the 1995–2014 period. The results reveal that Islamic banks are more involved in fee-based business, are less cost-efficient, have higher credit quality, and have higher capitalization than conventional banks. We also find that Islamic banks outperformed conventional banks with regard to their credit quality and stability indicators during the trough phase of the business cycle. The improved performance seems to be due to the differences in the provisioning strategies of the two types of banks, the non-aggressive lending profile of Islamic banks, and investment in real assets. Finally, based on the empirical findings, the paper also highlights potential lessons that conventional banks in Baltic States, which were severely hit by the 2007–2008 global financial crisis, can draw from Islamic banking principles.

This paper strives to recognize the possible performance differences between the two popular banking forms in the Gulf Cooperation Council (GCC) countries. Applying different methodologies on the data that span the period 2003–2015, this study docu¬ments significant differences with respect to the period, countries, and performance measures. Specifically, conventional banks in GCC countries outperform their Islamic counterparts in profitability. Also, bank specific factors such as liquidity, capital ad¬equacy, bank size and growth all affect the profitability. In addition, GCC conventional and Islamic banks were isolated from the 2008 subprime crisis even though their prof¬itability seems to be decayed differently over the period of the economic downturn.

This research analyzes the determinants of liquidity risk in Islamic banks by using a comprehensive model that incorporates several variables that impact the liquidity of Islamic banks. A panel data analysis is conducted on a sample of 42 Islamic banks from 15 countries between 2007 and 2014. The results show a negative correlation between liquidity risk and cash ratio, as the cash balance can be used to meet any demands for liquidity from the bank’s customers. There is negative correlation between liquidity risk and securities held by the bank, since banks which need liquidity can sell these assets to meet any liquidity shortages they face. Bank size also has a negative relationship with liquidity risk, as larger banks tend to have more stability and customers feel safer dealing with large banks. Bank’s equity also has a negative correlation with liquidity risk, as equity is a more stable source of funding for banks, a higher ratio of equity lowers liquidity risk. On the other hand, there is a positive relationship with high profit assets, as banks shift their portfolio towards more profitable assets in order to increase their earnings, they face greater liquidity risk, a positive relationship also exists with bad finance provision. Additionally, the findings demonstrate that the relationship between bank size and liquidity risk is not linear.

Purpose This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional banks. Design/methodology/approach A questionnaire survey was conducted among the Islamic and conventional banks in Qatar, together with an analysis of archival data extracted from the Thomson Reuters Eikon database for the period 2009-2018. Data were analysed using descriptive statistics, ANOVA and regression analysis. Findings Islamic banks encounter unique types and levels of risk that are not encountered by conventional banks. In Islamic banks, risks such as those of operation and Sharia non-compliance are perceived to be higher, while in conventional banks other risks such as those of credit and insolvency are higher; other risks, for example, liquidity risk, are faced by both. RMPs are determined by understanding risk and risk management, risk identification, risk monitoring and control and credit risk analysis, but not by risk assessment and analysis. However, the RMPs of the two types of bank are not significantly different, except in the analysis of credit risk. Research limitations/implications The study contributes to the debate in the literature by developing a better understanding of the dynamism of risk management in Qatari banks, which can be extended to similar contexts in the region. However, the relatively small sample size in only one country limits the possibility of generalizing the findings. The survey methodology is based on the perception of bankers rather than their actual actions and does not provide in-depth analysis for each type of risk, especially credit risk. However, using archival data, in addition to those from the survey, minimises the bias that would result from depending on one source of data. Practical implications The study provides valuable insights into the different types and levels of risk, as well as the RMPs in Islamic and conventional banks, which can help in guiding the future development and regulation of risk management in the banking sector of Qatar and its region. Originality/value The study helps to explain the mixed results of previous studies that compare types and levels of risk and RMPs in Islamic and conventional banks. Using different types of data and analysis, it provides evidence from one of the fastest growing economies in the world. It also addresses the concerns over RMPs in banks since the global financial crisis.

The paper examines the extent and trend of corporate governance (CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance compared to Islamic banks. The extent of the disclosure has increased for the sample period overall. The findings are considered interesting for many stakeholders (e.g., banks’ management, shareholders, investors, relevant authorities) in the GCC countries. It helps the banks to better understand their current compliance of CG disclosure practices and identify the current challenges, hence, reduce the gap of none-compliance. Moreover, the findings are essential for the authorities to identify the strength and weakness of compliance with the CG code, thereby providing a platform to make the necessary actions to improve it. Furthermore, the findings are beneficial for the shareholders and investors to understand current CG disclosure, thus, they may better evaluate their performance and governance for decision making.

The aim of this study is to empirically examine the bank-specific, financial, and macroeconomic determinants of performance of Islamic and conventional banks in Pakistan. To do this, we first constructed the financial performance index (FPI) based on CAMELS' ratios and then run the computed index on the said determinants. We have used an unbalanced annual panel data covering the period 2006–2012. The GLS regression results show that operating efficiency, reserves, and overheads are significant determinants of conventional banks' performance, whereas, operating efficiency, deposits, and market concentration are significant in explaining performance of Islamic banks. We also show that the impact of GDP and the lending interest rate on performance is negative for both types of banks. Bank managers may focus on controlling overheads and operating costs to improve performance because, according the empirical results presented in the study, both of these variables are negatively related to the FPI. Our results suggest that advancements in overall management practices and new standards in operating efficiency and financial risk management are essential to enhance performance of banks.

This study aims to analyze and compare the financial stability of Pakistani banks covering a timeframe of 5 years from 2012 to 2016. This study employs the financial soundness indicators of the International Monetary Funds and State Bank of Pakistan and the z-score index. The comparative analysis through average scores is performed using 3 indicators of financial stability namely Z-Score, Capital Adequacy Ratio (CAR) and Equity to Total Assets Ratio. The findings of the research reveal that (i) conventional banks are more financially stable than Islamic banks; (ii) large conventional banks are more financially stable than large Islamic banks; (iii) small Islamic banks are less stable than small conventional bank. The implication of this paper is that conventional banks have the potential of absorbing financial stability shock as compare to Islamic banks on the basis of stated financial soundness indicators and Z-Score specifically.DOI: 10.15408/aiq.v10i2.6500

This paper evaluates the performance of Indonesian banking sector, focusing on technical efficiency of sharia and conventional banks along with the determinants of its efficiency during the period 2002-2010. Data Envelopment Analysis is employed to estimate banks technical efficiency and Tobit-regression is used to reveal the determinants of the efficiency over the panel data of 116 banks, including 109 conventional banks and 7 sharia banks. The result shows that sharia banks outperformed conventional banks in one model when it takes into account small business finance (SBF) as one of the output components in the model. Sharia banks have higher average SBF portfolio than those of conventional banks’ portfolio. The result indicates the efforts of Indonesian sharia banks to obey one of the principles in Islamic banking, “the emphasis on Islamic principles of morality”. By observing all models, it is concluded that the size of the bank, capital adequacy and liquidity are of banks characteristic factors which are very important to increase banks’ efficiency

The paper investigates whether there is a significance difference between the practices of discretionary loan/finance loss provisions between Islamic and conventional banks. Same time, the paper tests whether the efficiency may influence the behaviour of discretionary loans/finance loss provisions, taken into consideration other micro and macro variables. The study utilizes panel data runs over 1996–2011 with unbalanced observations for 16 banks, of which 4 Islamic banks. In order to achieve research objectives, the two-stage approach is adopted to examine the factors that may influence the behaviour of discretionary loan/finance loss provisions with specific emphasize on the efficiency. Furthermore, efficiency scores are estimated using Data Envelopment Windows Analysis. The findings of the research show that Islamic banks employ the discretionary loans/finance loss provisions to manage their earnings. However, the magnitude of discretion of accruals is significantly lower than conventional banks with exception for foreign banks which have reported lower discretionary loans/finance loss provisions than Islamic banks. Moreover, the analysis showed that efficiency affects the overall discretionary loans/finance loss provision positively, although this impact is shaped differently for Islamic and conventional banks.

Hassan M. Hafez DOI: 10.22495/rgcv5i4c2art1 Abstract The purpose of this research is to examine the degree to which the Egyptian banks use risk management practices and techniques to eliminate associated risks to their business. Not only has that but also to compare between Islamic and conventional banked in terms of risk management practices. A standardized questionnaire was used to cover the main aspects of risk management: understanding risk, risk management, risk identification, risk assessment and analysis; risk monitoring and risk management practices and finally the types of risks faced by the two set of banks. The study found that the most challenging types of risks facing Islamic and conventional banks in Egypt are credit and liquidity risks. Conventional banks are more efficient in risk management and use more sophisticated techniques and practices. Liquidity risk is the most prominent and vital risk for Islamic Banks.

This paper examines the financial performance of Islamic and commercial banks in the United Arab Emirates (UAE). The paper gives an empirical insights and comparisons between the performance of Islamic and conventional banking sectors. The sample of the study consists of 5 fully-fledged Islamic banks and 14 conventional banks working in the UAE under the period 2011-2014. The study uses descriptive analysis, correlation, independent sample t test and multiple regression analysis to assess the performance and to compare between both types of banks. The Return on Assets (ROA) is used as proxy for profitability for both types of banks while bank size (log A), liquidity, capital adequacy, financial risk and operating efficiency as proxies for financial performance for both types of banks. The results showed that there is no significant difference between Islamic banks and conventional banks in terms of profitability (ROA) while there is a significant difference between Islamic and conventional banks in terms of liquidity, operation efficiency, capital adequacy, and financial risk. Further, the results indicated that the Islamic banks have higher operating efficiency, bank size and more liquidity than their counterparts of UAE. However, conventional banks are found to have better capital adequacy ratio than Islamic banks. In terms of financial risk, Islamic banks are found to have higher five times than conventional banks which may reflect challenges in the area of risk management in Islamic banks. Keywords: Financial performance, Islamic banks, Conventional banks, ROA, UAE. JEL Classification: A10, E60, G21

The aim of this study is to understand perception of conventional banks’ customers towards Islamic banking by examining their level of awareness about Islamic banking. The qualitative approach was used in the form of semi-structured interviews under the phenomenological approach in Damascus city. The main findings of this research are customers lack awareness of Islamic banking operations. Furthermore, Islamic banks’ stuff play a crucial rule to enhance awareness and willingness towards their services. This study revealed that an informative advertising campaign is highly recommended to raise the awareness level among Syrians towards Islamic banking. Moreover, Islamic banks should be more selective especially when they recruit customer service operation staff. This research is a pioneering attempt towards Islamic banking issues in the case of Syria from a customer perspective. It contributes to the Syrian perceptions towards Islamic banking literature.

This paper considers the key potential barriers that are likely to arise with the adoption of a dual financial system in the Sultanate of Oman. Despite the fact that Oman is a predominantly Muslim country, the assumption that this will equate to a significant uptake in Islamic products and services is challenged as factors such as brand recognition and insufficient product knowledge among the population may hinder market penetration. In addition the study provides some recommendations for the success of the Islamic finance development in Oman where financial institutions wishing to offer Shariah compliant services should also not neglect the importance of competing with conventional banks in terms of the quality of service offered in addition to the uniqueness of their products. The availability of a pool of indigenous labor with industry relevant knowledge shall be a vital factor in the sustainable growth and development of the sector in the Sultanate. Finally the paper concludes by highlighting the essential role of educational institutions in providing such a sustainable workforce for Islamic financial institutions through producing graduates with industry relevant knowledge and, in the more immediate term, the provision of training for conventional banking professionals that may make up the current shortfall of qualified labor.

Purpose This paper aims to focus on the main determinants of the performance and stability-banking sector in the Middle East and North Africa (MENA) region during the global financial crisis. Using a data set of 13 countries with both of 77 Islamic and 101 conventional banks during the period 2006-2013, empirical results show that specific variables allow explaining the change in the level of performance and stability for conventional and Islamic banks. However, the effect of some banks’ characteristics is not the same for the two bank groups. For the macroeconomic effect, it is observed that inflation exerts a negative effect on the bank performance except for conventional banks when it increases the profitability. Design/methodology/approach Using a data set of 13 countries with both of 77 Islamic and 101 conventional banks (CvB) during the period 2006-2013 and performing the generalized method of moments (GMM) method, the findings provide comprehensive evidence for the bank systems studied which are of interest also to policy makers and practitioners. Findings The main finding is that after the international financial crises of 2008, many worldwide banks have been experiencing crises in contrast to Islamic banks (IsB) which remain Gen more stable and more profitable. Foreign banks had a higher degree of exposure to risk, given their higher number of subsidiaries in the developed economies. As for the determinants of profitability, the bank-specific variables allow to explain the change in the level of performance and stability for conventional and Islamic banks. However, the effect of some banks characteristics is not the same for the two bank groups. For the macroeconomic effect, it is observed that inflation exerts a negative effect on the bank performance except for CvB when it increases the profitability measured by the return on assets (ROA). It is also found that the growth rate acts positively when the dependent variable is the ROA and negatively when the performance is measured by return on equity. Originality/value The inflation rate exerts a negative effect only on the ROA. This study differs from previous contributions in that it is tested the hypothesis of determinants of bank profitability and stability for both conventional and Islamic banks in the MENA region. It is of great interest to both policymakers and investors, with respect to regional development policies and dedicated portfolio investment strategies in each emerging region respectively. The authors adopted several ratios from the empirical literature on bank profitability and stability. Using a data set of 13 countries with both of 77 Islamic and 101 CvB during the period 2006-2013 and performing the GMM method, the findings have significant contributions to the literature by comprehensively clarifying and critically analyzing the current state of profitability and stability for both banks.

The objective of the paper is to investigate the effect of asset liability management on the financial performance of 6 conventional and 6 Islamic banks in Malaysia during the period of 2010 to 2013. The variables used in the study are capital adequacy, asset quality, management efficiency, earnings quality, liquidity, size of bank and degree of risk aversion in relation to asset liability management to examine the return on equity (ROE), which is the measure of profitability of the banks. The quantitative analysis using correlation and regression analysis concluded that there is a positive relationship between asset liability management and the financial performance of the banks. DOI: 10.15408/aiq.v9i1.3334

Bank konvensional dan syariah kurang lebih memiliki risiko sama. Oleh karena itu perlu pengamatan lebih lanjut untuk mengendalikan risiko likuiditas mereka. Studi ini mengkajipengaruh CAR, rasio profitabilitas, NIM, kesenjangan likuiditas, dan RLA milik risiko likuiditas di industri perbankan. Analisis statistik menyimpulkan bahwa terdapat pengaruh negatif dan signifikan dari CAR dan ROE terhadap risiko likuiditas pada bank konvensional, sementara ROA dan RLA berpengaruh positif dan signifikan. Dalam bank syariah, dampak positif dan signifikan dari NIM dan ROE terhadap variabel dependen, sedangkan kesenjangan likuiditas dan RLA memiliki pengaruh signifikan.DOI: 10.15408/aiq.v5i2.2565

This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are different from each other in term of the companies’social report disclosure.

The purpose of this study is to examine customers’selection criteria, banking products/services and customers’ awareness towards Islamic principles offered by CBs and PBs in Turkey. A sample of 1082 respondents from various cities in Turkey is used in the study by the means of questionnaire used to collect the data between the period of 3rd of July – 23rd of September, 2015. Descriptive statistics and chi-square statistics are reported. To our knowledge this study has been carried out based on the most detailed and comprehensive data ever used in terms of comparative analysis of the CBs and the PBs in Turkey., Bu çalışmanın amacı Türkiye'de Katılım Bankaları ve Ticari Bankalar tarafından İslami ilkelere yönelik sunulan bankacılık ürünlerini / hizmetlerini, müşteri seçim kriterleri ve müşteri bilincini incelemektir.Çalışmada, Türkiye'nin çeşitli illerinden 1082 katılımcıdan oluşan bir örneklem kullanılarak 3 Temmuz – 23 Eylül 2015 dönemi arasında anket yoluyla veri toplanmıştır.Tanımlayıcı istatistikler ve ki-kare istatistikleri rapor edilmiştir. Tarafımızca bu çalışma, bugüne kadar Türkiye'de Ticari Bankalar ve Katılım Bankalarının karşılaştırmalı analizi açısından kullanılan en detaylı ve kapsamlı verilere dayalı olarak yapılmıştır