COMPARISON OF FINANCIAL PERFORMANCES OF DEPOSIT AND PARTICIPATION BANKS IN TURKEY: AN ANALYSIS OF THE 2019-2024 PERIOD

Yıl 2025, Cilt: 6 Sayı: 1, 75 - 103, 30.06.2025

Nazif Ayyıldız

https://doi.org/10.57085/ufebud.1635734

Öz

This study aims to compare the financial performances of conventional (deposit) and Islamic (participation) banks operating in Turkey during the 2019-2024 period, to determine which group is more efficient, profitable, effective, and sustainable. Accordingly, deposit and participation banks were analyzed as groups based on key performance indicators such as liquidity, operational efficiency, risk management, and profitability. The results indicate significant differences in the financial performances of the two groups. Deposit banks were notable for their lending capacities, while participation banks excelled in non-demand deposit ratios and superior risk management performances. Moreover, participation banks demonstrated stability in non-interest income/expenses ratios in operational efficiency, whereas deposit banks showed better performance in fee and commission income. In terms of return on equity, participation banks outperformed deposit banks, displaying more effective performance in sustainable profitability.

Anahtar Kelimeler

BANKING , PARTICIPATION BANKING , FİNANCIAL PERFORMANCE ANALYSIS , FİNANCIAL MARKETS

TÜRKİYE’DEKİ MEVDUAT VE KATILIM BANKALARININ FİNANSAL PERFORMANSLARININ KARŞILAŞTIRILMASI: 2019-2024 DÖNEMİ ANALİZİ

Öz

Bu çalışmanın amacı, Türkiye’de faaliyet gösteren mevduat (geleneksel) ve katılım (İslami) bankalarının 2019-2024 dönemindeki finansal performanslarının karşılaştırılarak hangi grubun daha verimli, kârlı, etkin ve sürdürülebilir olduğunun belirlenmesidir. Bu amaç doğrultusunda, mevduat ve katılım bankaları gruplar halinde ele alınarak, likidite, operasyonel verimlilik, risk yönetimi ve kârlılık gibi temel performans göstergeleri açısından analiz edilmiştir. Elde edilen sonuçlar, her iki banka grubunun finansal performansları arasında belirgin farklılıkların olduğunu göstermiştir. Mevduat bankaları kredi verme kapasiteleriyle, katılım bankaları ise vadesiz mevduat oranları ve daha iyi risk yönetimi performansları ile öne çıkmıştır. Ayrıca, katılım bankaları operasyonel verimlilikte faiz dışı gelir/gider oranlarında istikrar sağlarken, mevduat bankaları ücret ve komisyon gelirlerinde daha iyi performans sergilemiştir. Özkaynak kârlılığı açısından ise katılım bankaları, mevduat bankalarından daha başarılı olmuş ve sürdürülebilir kârlılıkta daha etkin bir performans göstermiştir.

Anahtar Kelimeler

BANKACILIK , KATILIM BANKACILIĞI , FİNANSAL PERFORMANS ANALİZİ , FİNANSAL PİYASALAR

Kaynakça

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