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

Year 2020, Volume: 27 Issue: 3, 479 - 493, 25.12.2020

Erdal Arslan , Ali Bora , Abdul Hasib Amanat

https://doi.org/10.18657/yonveek.711902

Cited By: 2

Abstract

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

Keywords

Islamic Bank of Afghanistan, Traditional Bank, Financial Ratio Analysis

Supporting Institution

Selçuk Üniversitesi

Thanks

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

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

Abstract

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

Keywords

IBA (Islamic Bank of Afghanistan), Musharaka, Mudaraba, Murabaha

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