KATILIM BANKACILIĞINDA RİSK ALGISI VE FON YÖNETİMİ

Yıl 2021, , 224 - 251, 27.10.2021

Mustafa Peköz , Samiye Ekim Dertli

https://doi.org/10.38057/bifd.993042

Öz

Bu çalışmada Katılım Bankacılığındaki risk algısı ve fon yönetimi üzerine araştırmalar yapılmış olup ülkemizdeki ve dünyadaki İslami Finans ürünlerinin işleyiş şekilleri ve bu ürünlerin piyasayı fonlama yöntemlerinin bankalarda nasıl bir risk algısı ışığında oluşturulduğu ve bunlar gerçekleşirken fonlama için gerek olan mevduat yönetiminin nasıl yapıldığı konusunda inceleme ve araştırmalara yer verilmiştir.
Konvansiyonel Finans sistemi ile İslami Finans sistemi günümüzde bir çok ülkede aynı bankacılık mevzuatına tabi olsalar da aslında işin gerçek tarafı tamamen farklı bir finans modelidir. İslami Finans sistemin temelinde murabaha sözleşmesi üzerine kurulu yani mal ve hizmet ticaretini içinde barındıran reel piyasayı fonlama üzerine kurulu bir yapıya sahip olan geleneksel bankacılık anlayışından farklı bir finansal sistemdir. Bu yapının İslam Ticaret Hukuk’undaki temel kaideler üzerinde inşa edilmiş tamamen gerçek ticaretin geliştirilmesi mantığı ile hareket eden ve sistemin işlerliği için aynı zamanda kişilerin mevduatları üzerinden fon havuzu oluşturulması bu fonların mal alım satım ticaretinde kullanılarak ticaretten elde edilen kar payından fon müşterilerine verilmesi katılma hesabı dediğimiz ürünlerde muhafaza edilmesi işlemi ise reel piyasayı fonlama işlemlerinin desteklenmesi noktasının merkezi diyebiliriz.
Araştırmalara göre öz kaynak kârlılığının katılım bankalarının likidite yeterliliğini en fazla etkileyen faktör olduğu ve artan öz kaynak kârlılığının likidite yeterliliğini de artırdığı tespit edilmiştir. Katılım Bankalarının kaynaklarını kârlılık oranı yüksek ve sürdürülebilir büyüme imkânı sunan sektörlere yönlendirmesinin faizsiz finans sektörünün gelişimini destekleyeceği değerlendirilmektedir. Araştırma sonuçlarına göre kredilerin mevduat oranındaki yükselişin likidite yeterliliğini azalttığı, reel efektif döviz kurundaki ve bilanço dışı işlemlerdeki yükselişin ise likidite yeterliliğini artırdığı tespit edilmiştir.
Bu çalışmamızda araştırma yöntemleri olarak betimsel,bağıntısal ve nedensel karşılaştırmalı modellere başvurulmuştur.

Anahtar Kelimeler

Finans, Banka, Katılım Bankacılığı, Reel Sektör, Risk Yönetimi, Likidite Riski

Destekleyen Kurum

İskenderun Teknik Üniversitesi

Teşekkür

İlk olarak tezli yüksek yapıyor olmanının mutluluğu içerisinde tez savunmasına geçme aşamasındayım.En az bir makalemin bu güzide dergide yayınlanması konusunda destek ve görüşleriniz için teşekkür eder saygılarımı sunarım.

Risk Perception and Fund Management in Participation Banking

Öz

In this study, research has been done on risk perception and fund management in Participation Banking, and there are studies and researches on the functioning of Islamic Finance products in our country or in the world, how these products are formed in the light of risk perception in banks, and how the deposit management required for funding is done. given.
Although the Conventional Finance system and the Islamic Finance system are subject to the same banking legislation in many countries today, the reality is that it is a completely different financial model. It is a different financial system from the traditional banking approach, which is based on the murabaha contract, that is, on funding the real market, which includes the trade of goods and services. This structure is built on the basic principles of Islamic Commercial Law, acting with the logic of developing real trade, and creating a fund pool over the deposits of individuals for the operation of the system, and giving these funds to the fund customers from the profit share obtained from the trade by using these funds in the trade of goods, which we call the participation account. We can say that the process of preserving the products is the center of the support point of real market transactions. According to the researches, it has been determined that the return on equity is the factor that affects the liquidity adequacy of participation banks the most and that the increased return on equity also increases the liquidity adequacy. It is considered that directing the resources of Participation Banks to sectors with high profitability and sustainable growth will support the development of the interest-free finance sector. According to the results of the research, it was determined that the increase in the ratio of loans to deposits decreased the liquidity adequacy, while the increase in the real effective exchange rate and off-balance sheet transactions increased the liquidity adequacy.
Descriptive, correlational and causal comparative models were used as research methods.

Anahtar Kelimeler

Finance, Banking, Participation Banking, Real Sector, Risk Management, Liquidity Risk

Kaynakça

• Ahmad, K. (2000). Islamic finance and banking: the challenge and prospects, Review of Islamic Economics, 9, 57-82.
• Ahmad, N., & Haron, S. (2012). Perceptions of Malaysian corporate customers towards Islamic banking products and services. International Journal of Islamic Financial Services, 20-25.
• Ahmad, W. (2008). Islamic Banking in the UK: Opportunities and Challenges. M.Sc.Accounting and Finance Thesis submitted to Kingston Business School, Kingston University, 68.
• Akkizidis, I., & Khandelwal, S. K. (2008). Financial risk management for ıslamic banking and finance. (1.baskı,48) Palgrave Macmillan.
• Algaoud, L., & Lewis, M. (2001). Islamic banking, Edward Elgar, Cheltenham.
• Al-Tamimi, H. (2002). Risk management practices: An empirical analysis of the UAE commercial banks. Finance India, 16(3), 1045-1057.
• Al-Tamimi, H., & Al-Mazrooei M. (2007). Banks’ risk management: a comparison study of UAE national and foreign banks. The Journal of Risk Finance.
• Archer, S., & Karim, R. A. A. (2007). Islamic finance: The regulatory challenge. John Wiley & Son (Asia) Pte Ltd.
• Archer, S., & Haron, A, (2007). Operational risk exposures of Islamic banks.
• Ariff, M. (1988). Islamic banking in South-East Asia: Institute of South-Easter Asian
• Artzner, P., Delbaen, F., Eber, J. M., & Heath, D. (1999). Coherent measures of risk. Mathematical Finance, 9, 203-228.
• Aktepe, İ. E. (2010). İslâm hukuku çerçevesinde finansman ve bankacılık. Türkiye Katılım Bankaları Birliği Yayınları, 98-99.
• Asika, N. (1999). Research methodology in the behavioural sciences, Longman Nigeria, Lagos. 178-180.
• Ayub, M. (2007), Understanding Islamic finance, John Wiley and Sons Ltd., The Atrium, Southern Gate, Chichester, 182-185.
• Bala, A. (2004). Comparative analysis between Islamic banking system as an alternative to the western banking system BSc Thesis submitted to the department of Economics, Bayero University, Kano 190.
• Baldoni, R. J. (1998). A best practices approach to risk management. TMA Journal, Jan/Feb, 30-34.
• Barton, T. L., Shenkir, W.G., & Walker, P. L. (2002). Making Enterprise Risk Management Pay Off. USA, Prentice Hall PTR, Financial Times, 4.
• BCBS (2006). Core principles methodology, Basel Committee on Banking Supervision, Bank for International Settlements,101.
• Bello, A. (2007). Interest-free banking? Yes!.Yaliam Press Ltd.
• Bley, J., & Kuehn, K. (2004). Conventional versus Islamic finance: student knowledge and perception in the United Arab Emirates. International Journal of Islamic Financial Services, 5(4), 17-30.
• Bankacılık Düzenleme ve Denetleme Kurumu, İSEDES raporuna ilişkin rehber, 2016b:2
• Cavana, R.Y., & Dalahaye, B., Sekaran, U. (2001), Applied research: Qualitative and quantitative methods. John Wiley and Sons, 145-147.
• Chapra, M.U. (2000). The future of economics: an islamic perspective. The Islamic Foundation, Leicester, 189-191.
• Chong, B.S., & Liu, M.H. (2007). Islamic banking: Interest-free or interest based, Nanyang Business School. Singapore and Faculty of Business, Auckland University of Technology, Auckland, 48.
• Cihak, M., & Hesse, H., (2008). Islamic banks and financial stability: An empirical analysis. IMF Working Paper, No. 08/06. Washington: International Monetary Fund.59.
• Djojosugito, R., (2008). Mitigating legal risk in Islamic banking operations. Humanomics, 24(2), 110-121.
• Drzik, J. (1995). CFO survey: moving towards comprehensive risk Management. Bank Management, 71, 40.
• Dusuki, W. A., & Abdullah, I. N. (2006). The ideal of Islamic banking: chasing a mirage, paper presented at INCEIF Islamic Banking and Finance Educational Colloquium, Kuala Lumpur, Malaysia.68.
• Echchabi, A., & AbdAziz, H. (2012). Empirical investigation of customers’ perception and adoption towards Islamic banking services in Morocco. Middle-East Journal of Scientific Research, 12(6), 849-858.
• Erol, C., & El-Bdour, R. (1989). Attitude, behaviour and patronage factors of bank customers towards Islamic banks. International Journal of Bank Marketing, 7(6), 31-37.
• Eze, U.C., & Santhapparaj, A.J., Arumugam, K. (2011). Customers perception on Islamic retail banking: a comparative analysis between the urban and rural regions of Malaysia. International Journal of Business and Management, 6(1), 187-198.
• Fiennes, T. (2007). Supervisory implications of Islamic banking: a supervisor’s perspective. Simon Archer & R. A. A. Karim (Eds), Islamic finance: The regulatory challenge. Chichester: John Wiley & Sons (Asia) Pte Ltd.78.
• Function”, in Frenkel, M. Hommel, U. & Rudolf, M. (2005). Risk management: Challenge and opportunity.” Springer, 88.
• Fuser, K., & Gleiner, W., Meier, G. (1999). Risikomanagement (KonTraG) erfahrungen aus der praxis, Der Betrieb, 52(15), 753-758.
• Gooding, A.E. (1975). Quantification of investors' perceptions of common stocks: Risk and return dimensions. Journal of Finance, 30, 1301-1316.
• Greuning, H. V., & Iqbal, Z., (2008). Risk analysis for Islamic banks. Washington: World Bank, 78.
• Gündoğdu, A. S. (2016). Islamic electronic trading platform on organized exchange. Borsa Istanbul Review, 16(4), 249-255.
• Haron, A., & Hin Hock, J.L. (2007). Inherent risk: Credit and market risks.in 98.
• Haron, S., Ahmad, N. & Planisek, S.L. (1994). Bank patronage factors of Muslim and non-Muslim customers. International Journal of Bank Marketing, 12(1), 32-40.
• Hassan, M. K., & Ahmed, M. (2005). Islamic banking versus conventional banking: a questionnaire survey of their apparent similarities and differences.
• Hidayat, S. E., & Al-Bawardi, N. K. (2012). Non-Muslims perceptions toward Islamic banking services in Saudi Arabia. Journal of US-China Public Administration, 9(6), 654-670.
• Honohan, P. (2001). Islamic financial ıntermediation: Economic and prudential considerations: development 68.
• Humayon A. D., & Presley J. R. (2000). Lack of profit and loss sharing in ıslamic banking: management and control imbalances. International Journal of Islamic Finance 2(2), 3-18.
• IFSB, (2005). Guiding principles of risk management for institutions (Other than Insurance Institutions) offering only Islamic financial services. Islamic Financial Services Board, 12-15.
• Iqbal, Z., & Mirakhor, A. (2007). An introduction to Islamic Finance: Theory and practice. John Wiley & Son (Asia) Pte Ltd. 20-21.
• Iqbal, Z., & Askari, H., Mirakhor, A. (2009). Globalizationand Islamic finance: Convergence, prospects and challenges. John Wiley and Sons. 68-70.
• Islam, M. N. (2012). Customers’ attitudes toward Islamic banking. in the case of Bangladesh, available at: http://ssrn.com/abstract_2141600 or http://dx.doi.org/10.2139/ssrn.2141600
• Islamic Financial Services Board (2005). Capital adequacy standard for ınstitutions (Other than Insurance Institutions) offering only Islamic financial services. 70-72.
• Islamic Financial Services Board (2007). Disclosures to promote transparency and market discipline for Institutions offering only Islamic financial services (Excluding Islamic insurance (takaful) institutions and Islamic mutual funds). http://www.ifsb.org
• Hishamuddin Ismail. (2002). The deferred contracts of exchange: Al-quran in contrast with the Islamic Economist’s Theory on banking and finance, Islamic Institute of Malaysia, Kuala Lumpur, 82-85.
• Hishamuddin Ismail., & Fateh, M., Panni, A.K. (2008). Consumer perceptions on the consumerism issues and its influence on their purchasing behaviour: a view from Malaysian food industry. Journal of Legal, Ethical and Regulatory Issues, 11(1), 43-64.
• Izhar, H. (2010). Identifying operational risk exposures in Islamic banking. Kyoto Bulletin of Islamic Area Studies, 3(2), 17-53.
• Jackson-Moore, E. (2007). Measuring operational risk in the regulatory challenge 198-200.
• Karim, R. A. A. (2007). Islamic finance: The regulatory challenge. John Wiley & Son (Asia) Pte Ltd. 202.
• Khan, A. (2004). Is Islamic banking truly Islamic or is it just cosmetically enhanced conventional banking. Islamica Magazine, Summer/Fall, 205.
• Khan, M. M., & Bhatti, M.I. (2008). Development in Islamic banking: a financial risk allocation approach. The Journal of Risk Finance, 9(1), 40-51.
• Kotler, P., & Armstrong, G. (2001). Principles of marketing (9. Bs. ), Prentice Hall Publication, 135-138.
• KPMG (2006). Making the transition from niche to mainstream: Islamic banking and finance snapshot of the industry and its challenges today, www.us.kpmg.com/microsite/FSLibraryDotCom/docs/Islamic%20Banking%20and%20Finance
• Kumar, S. (2008). Islamic banks: Operational risk dimension. http://www.irisunified.com/index.php/ger/publications/articles/operational_risk_in_islamic_banking
• Lewis, M. K., & Algaud, L. M. (2001). Islamic banking. Cheltenham: Edward Elgar, 190.
• Luce, R. D. (1980). Several possible measures of risk. Theory and Decision, 12, 217-228.
• MacGregor, D. G., Slovic, P., Dreman, D., & Berry, M. (2000). Imagery, affect, and financial judgment. Journal of Psychology and Financial Markets, 1, 104-110.
• Malhotra, N. K., Francis, M., James, A., Shainesh, G., & Lan, W. (2005). Dimensions of service quality in developed and developing countries: Multi-country cross-cultural comparisons. International Journal of Marketing Review, 22(3), 256-278.
• McGee, B. (2008). Islamic investment funds: an analysis of risks and returns of business. Florida International University, Casley, 110-115.
• Metawa, S.A., & Almossawi, M. (1998). Banking behaviour of Islamic banking customers: perspectives and implications. International Journal of Bank Marketing, 84.
• Muljawan, D. (2005). A design for Islamic banking rating system: an Integrated approach. Paper presented at the 6th International Conference at Islamic Economics, 78.
• Naser, K., Jamal, A., & Al-Khatib, L. (1999). Islamic banking: a study of customer satisfaction and preferences in Jordan. International Journal of Bank Marketing, 85.
• Noraini, M.A. (2005). Enhancing transparency and risk reporting in Islamic banks. [Yayınlanmamış doktora tezi] University of Surrey, School of Management, 97.
• Okumus, H. (2005). Interest-free banking in Turkey: a study of customer satisfaction and bank selection criteria. Journal of Economic Cooperation, 26(4), 51-86.
• Olsen, R.A. (1997). Investment risk: The experts' perspective. Financial Analysts Journal, March/April, 62-66.
• Owen, L., & Othman, A. Q. (2001). Conventional versus Islamic finance: student knowledge and perception in the United Arab Emirates. International Journal of Bank Islamic Financial Services, 5(4).
• Penamuhammet G. (2011). The global financial crisis: Can Islamic finances be a solution? ISLC Pre-Sessional Program, University of Reading. Unpublished paper, 100-102.
• Ramdhony, D. (2013). Islamic banking awareness attitudes and bank selection criteria. International Journal of Humanities and Applied Sciences (IJHAS).
• Rammal, H. G., & Zurbruegg, R. (2007). Awareness of Islamic banking products among muslims: the case of Australia. Journal of Financial Services Marketing 12(1), 65-74.
• Rashid, M. Hassan, M. K. & Ahmad, A. U. F. (2012). Quality perception of the customers towards domestic Islamic banks in Bangladesh. Journal of Islamic Economics, Banking and Finance, 5(1), 109-131.
• Rogers, E.M. (2003). Diffusion of innovations (5. Bs)., New York: The Free Press, NY.
• Satkunsegaran, E. B. (2003). Corporate governance and the protection of customers of Islamic banks. paper presented at International Islamic Banking Conference 2003, Prato, Italy, 115.
• Sekaran, U. (2003), Research methods for business, John Wiley & Sons, New York.
• Sharpe, W. F. (1975). Adjusting for risk in portfolio performance measurement. Journal of Portfolio Management, 1, 29-34.
• Siddiqi, N. (2008). Current financial crisis and Islamic economics. lecture paper in the long distance IDB courses in Islamic Banking and Finance, 101-105.
• Slovic, P. (1972). Psychological study of human judgment: Implications for investment decision making. Journal of Finance, 27, 779-799.
• Slovic, P. (1987). Perception of risk. Science, 236, 280-285.
• Standard & Poor’s, (2008). Islamic finance outlook 2008. http://www.scribd.com/doc/2901342/Islamic-Finance-Outlook-2008
• Sundararajan, V., & Errico, L., (2002). Islamic financial institutions and products in the global financial system: Key issues in risk management and challenges ahead. Working Paper, No. 02/192. Washington: International Monetary Fund.
• Sundararajan, V. (2005). Risk measurement and disclosure in Islamic finance and the implications of profit sharing investment accounts. 132-135.
• Szegö, G. (2002). Measures of risk. Journal of Banking and Finance, 26, 1253-1272.
• Tunç, H. (2010). Katılım bankacılığı, felsefesi, teorisi ve Türkiye uygulaması. Nesil Yayınları, 38.
• Türkiye Katılım Bankaları Birliği (2013). Sorularla katılım bankacılığı, 72-73.
• Venardos, A. M. (2006). Islamic banking and finance in South-East Asia: it’s development and future. World Scientific Publishing Co Pte Ltd. Paperback 256 pages,
• Visser, H. (2009). Islamic finance: Principles and practice” Cheltenham” Edward Elgar Publishing Limited.168-170.
• Yusof, M. (1999). Islamic banking: adoption of a service innovation, Unpublished MSC, NTU Singapore, 78-79.
• Zaman, M. R., & Movassaghi, H. (2001). Islamic banking: A performance analysis. Journal of Global Business, 12, 118-120.
• Zhu, H. (2001). Bank runs, welfare and policy implications, Bank for International Settlement Working Paper No. 107, Basel, 108.
• Zubair, A., & Alaro, A. A. (2008). Legal and operational frameworks of Islamic windows in conventional financial institutions: Nigeria as a case study. Paper read at the 1st University of Ilorin International Conference on Islamic Bank and Finance, 102-110.