NMV Tabanlı TOPSIS Yöntemi ile İslam İşbirliği Teşkilatı Ülkelerinde İslami Bankaların Finansal Performans Analizi

Öz

Bu çalışma, İslam İşbirliği Teşkilatı’na (OIC- Organization of Islamic Cooperation) üye 13 ülkede faaliyet gösteren İslami bankacılık sektörlerinin finansal performansını analiz etmektedir. Çalışmada, bankacılık literatüründe yaygın olarak kullanılan göstergeler aracılığıyla İslami bankaların finansal performansı incelenmiştir. Analiz sürecinde, çok kriterli karar verme tekniklerinden yararlanılmıştır. Öncelikle, Normalized Maximum Values Method (NMV) yöntemi ile belirlenen 8 finansal göstergenin ağırlıkları hesaplanmış, ardından Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) yöntemi kullanılarak performans analizi gerçekleştirilmiştir. Elde edilen bulgular; sermaye yeterlilik oranının genellikle en önemli finansal performans göstergesi olduğunu ortaya koymuştur. Ayrıca, yıllara göre değişiklik göstermekle birlikte, Suudi Arabistan ve Irak’ın en yüksek finansal performansa sahip ülkeler olduğu tespit edilmiştir. Bu bulgular, İslami bankacılık sektörünün güçlü ve zayıf yönlerini daha derinlemesine analiz etmeye yönelik bir temel sunmaktadır. Özellikle sermaye yeterlilik oranının önemi, İslami bankaların risk yönetimi stratejilerinin yeniden değerlendirilmesine ve sermaye yapılarını daha verimli bir şekilde analiz etmelerine imkân tanımaktadır. Ülkeler bazında gerçekleştirilen performans analizi ise, finansal başarıdaki farklılıkları ortaya koyarak politika yapıcılara ve düzenleyici otoritelere ülkeler arası iyi uygulamaların paylaşılmasını teşvik edecek stratejik fırsatlar sunabilmektedir. Ayrıca, düşük performans sergileyen ülkelerde faaliyet gösteren İslami bankalar için hedefe yönelik iyileştirme politikalarının geliştirilmesine katkı sağlamanın yanı sıra, sektör genelinde sürdürülebilir büyüme hedeflerinin gerçekleştirilmesi adına rehberlik edebilecek bir kaynak niteliği taşımaktadır. Çalışmanın, İslami bankacılık sektörünün finansal istikrarını güçlendirmeye yönelik olarak hem sektörel uygulamalara hem de akademik literatüre katkı sağlaması amaçlanmaktadır.

Anahtar Kelimeler

• İslami Finans
• İslami Bankacılık
• Finansal Performans
• İslam İşbirliği Teşkilatı
• NMV ve TOPSIS Yöntemleri

Financial Performance Analysis of Islamic Banks in OIC Countries Using NMV-Based TOPSIS Method

Abstract

This study analyzes the financial performance of Islamic banking sectors operating in 13 member countries of the Organization of Islamic Cooperation (OIC). In this study, the financial performance of Islamic banks was examined through indicators commonly used in the banking literature. In the analysis process, multi-criteria decision-making techniques were used. First, the weights of 8 financial indicators determined by the NMV method were calculated, and then performance analysis was performed using the TOPSIS method. According to the findings; the capital adequacy ratio is often the most important indicator of financial performance. In addition, although it varies according to the years, it has been determined that Saudi Arabia and Iraq are the countries with the highest financial performance. These findings provide a solid foundation for a deeper analysis of the strengths and weaknesses of the Islamic banking sector. In particular, the significance of the capital adequacy ratio enables Islamic banks to reassess their risk management strategies and evaluate their capital structures more effectively. The country-specific performance analysis highlights disparities in financial success, offering strategic opportunities for policymakers and regulatory authorities to foster the exchange of best practices among nations. Furthermore, it is anticipated that these findings will contribute to the development of targeted improvement policies for Islamic banks operating in underperforming countries. Additionally, the study serves as a valuable resource for guiding efforts toward achieving sustainable growth objectives across the sector. This research contributes to both practical applications and academic literature, ultimately strengthening the financial stability of the Islamic banking industry.

Keywords

• Islamic Finance
• Islamic Banking
• Financial Performance
• Organization of the Islamic Cooperation (OIC)
• NMV and TOPSIS Methods

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