scholarly journals Sources and Uses of Charity Fund Accounts: A Comparative Analysis of Islamic Banks in Pakistan

2020 ◽  
Vol 5 (1) ◽  
pp. 14-40
Author(s):  
Mohammad Ayaz ◽  
◽  
Khurrum Faisal Jamal ◽  
Sadaf Shaheen ◽  
Noman Arshed ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Islamic Banks

Credit and investment risk: a comparative analysis of conventional and Islamic banks

2014 ◽  
Vol 7 (2) ◽  
pp. 139 ◽  
Author(s):  
Md. Ariful Islam ◽  
Mahmudul Hasan Siddiqui ◽  
Salahuddin Yousuf ◽  
Md. Rayhan Islam
Keyword(s):  
Comparative Analysis ◽  
Investment Risk ◽  
Islamic Banks ◽  
Conventional And Islamic Banks

Sharīʿah appraisal on the issue of imposing burden of proof to the entrepreneur in trust based contracts

2016 ◽  
Vol 7 (2) ◽  
pp. 148-169
Author(s):  
Asmadi Mohamed Naim ◽  
Mohd Noor Habibi Hj Long ◽  
Mahyuddin Abu Bakar ◽  
Muhammad Nasri Md Hussain
Keyword(s):  
Qualitative Research ◽  
Comparative Analysis ◽  
Design Methodology ◽  
World Wide ◽  
Descriptive Analysis ◽  
Burden Of Proof ◽  
Islamic Banks ◽  
Content Type ◽  
Business Requirements ◽  
Practical Implications

Purpose The purpose of this paper is to examine the Shariah view on the legitimacy of requiring the entrepreneur to prove that he/she has complied with all business requirements in case the actual profit was below the expected profit in trust-based contracts such as mudarabah and musharakah. Design/methodology/approach This paper is part of the research which applies qualitative research approaches, including among others, content analysis, interviews, observations and descriptive analysis using fiqh muqaran (comparative analysis of jurists’ arguments) in few phases. Findings The study found that shifting the burden of proof to the fiduciary is the weightier view and necessary to ensure that both sides are protected. The considerations of protecting people’s wealth (ḥifẓ amwāl al-nās) and mitigating widespread greed (ṭamaʿ) are among the reasons for allowing elements such as ʿurf, tuhmah and dalālat al-ḥāl to be treated as bayyinah in trust-based contracts when the fiduciary is obliged to defend himself from litigation. Research limitations/implications The study is meant to strengthen the practices of Islamic banks world wide. Practical implications Few protections can be applied for capital provider. Social implications This study is meant to give solution in dealing with moral hazard of both parties, and to provide solution to the regulator for policy drafting and to increase confidence to the industry. Originality/value The finding is important in assisting the regulators in drafting the policy to protect both parties without neglecting the essence of trust-based contracts.

scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin Off Dan Non Spin Off Periode 2013-2015

2017 ◽  
Vol 3 (11) ◽  
pp. 872
Author(s):  
Saraya Izazi Syarafina Hisyam ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Secondary Data ◽  
Islamic Banks ◽  
Capital Asset ◽  
Financial Report ◽  
Islamic Bank ◽  
The Difference ◽  
Asset Quality

The aim of the study was to determine the difference in financial performance of Islamic banks results of acquisition and spin-offs around period year of 2013-2015. Financial performance measurement of Islamic banks used capital, asset quality, earning, and liquidity factor. Thus, study used quantitative research. The Islamic bank that are used as a sample in this study including one Islamic bank result of spin off and six Islamic bank result of acquisition. The financial performances analyzed using independent sample t-test and Mann-Whitney test. The variables used in financial performance assessment are CAR, NPF, ROA, BOPO and FDR. The data used for this study are secondary data gathered from per semester financial report in period of June 30th 2013 to June 30th 2015. The comparative analysis result in ratio of CAR, NPF, ROA, BOPO and FDR showed no differences in financial performance of Islamic banks result of acquisition and spin-off.

scholarly journals A comparative analysis of financial performance of Islamic banks vis-à-vis conventional banks: evidence from Pakistan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Tariq Majeed ◽  
Abida Zainab
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Islamic Banks ◽  
Financial Industry ◽  
Content Type ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Country Analysis ◽  
And Performance ◽  
Conventional Banks

PurposeIn recent years, the fast growth of Islamic banks (IBs) has generated debates among policymakers and economists about the sustainability and performance of these institutions. This paper aims to undertake a comparative analysis of the financial performance of IBs and conventional banks (CBs) in Pakistan over the period 2008–2019 to evaluate how IBs are faring compared to their conventional peers.Design/methodology/approachThis paper considers financial ratio analysis (FRA) to analyze and compare the performance of the top-10 IBs and CBs operating in Pakistan. The sample includes five full-fledged IBs and five CBs which offer Islamic windows in Pakistan. We have selected the top-5 best performing CBs offering Islamic windows. This study offers a comparative analysis of Islamic v/s conventional banks.FindingsThe results show that Islamic banks are better capitalized, less risky and have higher liquidity. In contrast, the profit of Islamic banks is found lower than CBs. The logical reasoning behind these performance indicators has been discussed in detail.Research limitations/implicationsThe study has provided an analysis of financial performance only for Pakistan. A cross-country analysis could be more representative of the performance of Islamic Banks.Practical implicationsThe size of Islamic banking industry should be enhanced by opening new branches and promoting Islamic finance literacy.Originality/valueThe study assists investors, borrowers and managers in making better decisions. It also provides the latest valuable information to regulators and policymakers in making rules and policies for the financial industry in Pakistan.

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