Bank Report Research Articles

Analisis Kinerja Bank BTPN Syariah Periode 2021 – 2023 Menggunakan Metode Indeks Maqashid Syariah

The aim of this research is to determine the performance of BTPN Syariah bank from 2021 to 2023 using the maqashid sharia index method. The instrument for assessing the performance of sharia banks is the maqashid sharia index which measures the success of a business based on the benefits provided to the wider community. This research uses a quantitative methodology with a descriptive approach, utilizing data sources originating from the annual financial reports of BTPN Syariah bank. Research findings show that the value of the maqashid sharia index on the performance of BTPN Syariah bank has fluctuated. This shows that the performance of BTPN Syariah bank in 2021–2023 is not as good as expected in fulfilling maqashid sharia objectives. The decline in the maqashid sharia index ratio value is currently the cause of the performance of BTPN Syariah bank. Additionally, certain ratios, such as reasonable profits and personal income, cannot be calculated. This is because BTPN Syariah bank does not manage zakat funds and does not apply the PER ratio in the financial audit system in its annual financial reports.

Adaptation pathways and costing climate adaptation in Europe

Flexible adaptation pathways are vital for addressing intensifying climate hazards and their wide-ranging impacts across Europe. A 2024 World Bank and European Commission report provides insights how countries can identify the needs and costs of adaptation strategies.

ANALYSIS OF SYARIAH BANKS' FINANCIAL PERFORMANCE BEFORE, DURING AND AFTER THE COVID-19 PANDEMIC IN SOUTHEAST ASIA: THE CAMEL APPROACH

The outbreak of Covid-19 has had an impact on several sectors, including the economy in Southeast Asia, which has an important role in the global supply chain. Covid-19 has an impact on the decline in Real GDP which causes a decline in economic growth which is followed by a recession which causes weak financial performance of Sharia Banking. This research is a type of quantitative research with a comparative approach. This research aims to find out whether there are differences in the financial performance of Islamic banks in Southeast Asia before, during and after the Covid-19 pandemic. The variables used to measure banking performance are CAR, NPF, ROA, BOPO and FDR. The data used is secondary data in the form of documentation of banking financial reports obtained from the financial reports of each Islamic bank. The population of this research is all sharia banking which is included in "The Largest Islamic Bank 2020-2023" according to The Asian Banker, sample selection was carried out using purposive sampling technique, the number of samples for this research was 26 sharia banks. The data analysis method used is the difference test with the Wilcoxon sign test. The results of this study show that before and after there are significant differences as measured by CAR and ROA. Meanwhile, the NPF, BOPO and FDR ratios show that there are no significant differences. Conditions during and after Covid-19 as measured by the BOPO ratio have significant differences. Meanwhile, the CAR, NPF, ROA, FDR ratios show that there are no significant differences.

The Impact of Macroeconomic Stability on Commercial Bank Profitability: A Study of Sri Lanka

In today’s highly globalized and complex financial environment, it is crucial to examine the relationship between macroeconomic factors and the profitability of commercial banks. This paper investigates the impact of macroeconomic stability on the performance of commercial banks in Sri Lanka, arguing that such stability is particularly vital for the banking sector in this small economy. While the existing literature extensively explores both internal and external determinants of bank profitability, it predominantly focuses on developed nations. This study incorporates variables representing internal stability—economic growth, inflation rate, and interest rate—alongside the exchange rate as an external stability factor, all in relation to the profitability of commercial banks in Sri Lanka. The research framework is enriched by including non-performing loans as a mediating variable and bank size as a control variable, with return on equity used as a proxy for measuring profitability. Adopting a deductive approach, the study utilizes data from the annual reports of commercial banks and central bank publications for the period from 2010 to 2021, focusing on six systemically important banks based on asset holdings. The macro time series data is analyzed using a fixed random effects model. The results reveal that GDP growth, inflation rate, money supply, and bank size significantly positively impact bank profitability, while the exchange rate and non-performing loans exert a negative influence. This study concludes that enhancing bank profitability requires maintaining macroeconomic stability and outlines the policy challenges the Sri Lankan government must address to achieve such stability, ensuring the sustainability of the financial system.

Regional Integration and Intra-Regional Trade in Southern Africa: A Critical Analysis of the Implementation of the Region’s Trade Protocol

This article examines and analyses the challenges faced by Southern African Development Community (SADC) member states while implementing the organisation’s Trade Protocol, which it adopted in 1996 to increase intra-regional trade. The focus is on member states who have signed and ratified the Protocol but struggle to honour it. This means that the SADC member states that have not acceded to the Protocol are not the subject of analysis. While several studies have been undertaken to explore regional economic integration in SADC, the challenges emanating from the domestic circumstances faced by members within the context of regional integration have not been properly examined. This article argues that the failure of some member states, including Malawi, Zimbabwe, and Angola, to honour their commitments to the Trade Protocol is not unjustifiable; however, there must be a willingness to make certain concessions for the region’s intra-trade agenda to be a success. This article adopted a qualitative approach as it poses an exploratory question. The sources used include SADC documents, World Bank reports (on gross domestic product and World Development Indicators), and publications, including policies, protocols, communiques, statements, books, and journal and newspaper articles.

Project Team Rewards and Performance of Information Technology-Based Projects in Commercial Banks in Kenya

Purpose: The expected outcome of projects is to achieve a positive performance consistently. Yet, there is no agreed definition of project performance, which complicates the achievement of the purpose. Projects in Kenya are mostly complex and difficult to manage and project team management practices are mostly used in projects for effective functioning. However, project managers in Kenya have been focusing on technical constraints of projects and neglecting project teams’ related constraints. The objective of the study was to investigate the influence of project team rewards on project performance in commercial banks in Kenya. Methods: The study adopted a pragmatic research approach. A cross-sectional study design and explanatory research design were adopted in the study. The unit of analysis was 429 projects in the 39 commercial banks operating in Kenya as of close of business on 31st December 2020 categorized into 20 types of Information technology projects. The target population was 195 Information Technology project managers as well as 78 staff working in human resource department, 78 staff working in finance department, and 78 staff working in operations departments in the 39 commercial banks operating in Kenya. The study used stratified random sampling to choose 206 respondents from the study population. Secondary and primary data was employed in this study. Annual reports of commercial banks provided secondary data. In addition, a semi-structured questionnaire was adopted to obtain data. Qualitative data, which was obtained from open-ended questions, was analyzed by use of thematic analysis, and the results were presented in a descriptive form. Inferential and descriptive statistics will be used to analyze quantitative data with the help of Statistical Package for Social Sciences (SPSS version 26). Descriptive statistics included frequency distribution, mean, standard deviation, and percentages. Inferential statistics included univariate regression analysis and Pearson correlation. Results: The study found that project team rewards had a significant effect on performance of information technology-based projects in commercial banks in Kenya. Conclusion: The study recommends that commercial banks should also diversify and strengthen their reward structures to better align with team members’ contributions and achievements. They should further strengthen their recognition and promotion programs to ensure that these elements are consistently applied and effectively contribute to team performance.

Effects of Green Financing Drives on the Performance of DSE Listed Banks in Bangladesh

All commercial banks must take green financing drives to promote environment-friendly projects in their mainstream investment. Inherently, all commercial banks are encouraged to make a profit, but exploring the relationship between GF and bank performance is necessary. This article categorizes the data regarding different types of green financing such as renewable energy, alternative energy, energy efficiency, liquid waste management, recycling and manufacturing of recycling products, Hybrid Hoffman Kiln (HHK), environment-friendly green structures, green agriculture etc. The study feeds an inclusive overview of the GF situation with a particular emphasis on renewable energy (RE), energy efficiency (EE), liquid waste management (LWM), recycling and manufacturing of recycling goods (RRG), producing environment-friendly bricks (PEFB), and green ecology friendly establishments (GEE) and its impact on bank profitability in Bangladesh. This research collects secondary data from related published articles, Bangladesh Bank annual reports, quarterly reports, sustainability reports, other commercial banks' reports, different proceedings, ADB reports, World Bank reports, and national newspaper reports from 2014 to 2023. MS-Excell-2016, with SPSS software version 25, was applied to conduct the research. According to the results of the study, GF has a significant impact on bank profitability. Regression Model 1 indicates that energy efficiency (EE) and the recycling and manufacturing of recycling goods (RRG) have the most positive impact on bank performance (ROA and ROE). Regression Model 2 found that renewable energy (RE) impacts bank performance. However, the main challenge is creating awareness among the bankers, BB, other regulators, and the community. The possible future essence of this study is to convince bankers and policy planners that GF can be the best solution for surviving in the competitive market, maximizing wealth, and improving bank profitability.

Food handling practices and sanitary conditions of charitable food assistance programs in eThekwini District, KwaZulu-Natal, South Africa

Unsafe food handling practices by food handlers have dire health and financial implications worldwide. Each year, approximately 600 million people, or about 1 in 10 people, are said to become ill from eating contaminated food, and 420,000 people inadvertently die. According to the 2019 World Bank report on the economic burden of foodborne diseases, the annual cost of treating foodborne illnesses is estimated to be US$ 15 billion, and the total productivity loss caused by foodborne diseases in low- and middle-income countries is estimated to be US$ 95.2 billion annually. The purpose of this study was to assess the food handling practices and sanitary conditions of the charitable food assistance programs (CFAPs) in the eThekwini District of KwaZulu-Natal, South Africa. A descriptive cross-sectional study was conducted among 196 CFAPs in eight study settings across five municipal planning regions (MPRs) of the eThekwini District between January 2021 and May 2021. Data were collected using a standardized 37-item observational checklist and analysed through Stata Statistical Software (TX: StataCorp. 2021 LLC.: Release 17. College Station). Compliance levels were calculated using the compliance score (C-score), whereby 0.0–0.20 (0–20%), 0.21–0.40 (21–40%), 0.41–0.60 (41–60%), 0.61–0.80 (61–80%), and 0.81–1.00 (81–100%) were determined as very poor, poor, average, good, and very good, respectively. Statistically significant associations were declared at p < 0.05. Compliance with food hygiene, storage, and packaging was very poor (C-score = 0.003), as were personal hygiene and staff facilities (C-score = 0.147), as well as product information/labelling (C-score = 0.003). Similarly, waste management and pest control systems (C-score = 0.203), compliance with health and hygiene education/training (C-score = 0.335), as well as use and maintenance of transport (C-score = 0.333), all scored ‘poor’. Only the design of premises and facilities had an average compliance score (C-score = 0.43). Given CFAPs’ role in mitigating the impact of poverty, their strict compliance with hygiene protocols is of utmost importance. Systems for identifying and correcting common noncompliance in CFAPs are required.

Audit Internal (Kas dan Teller ) pada Lembaga Keuangan Perbankan

Internal audit is an important procedure performed to assess internal controls in financial institutions, particularly in cash management and tellers. The purpose of this audit is to provide protection to the bank's financial assets and ensure that an effective supervisory system is in place. In this study, the authors evaluated the effectiveness of internal audit in detecting and preventing fraud, as well as ensuring compliance with applicable regulations. The methods used include qualitative and quantitative analysis to collect relevant data and support the research findings. Systematic implementation of internal audit can improve the security and reliability of bank operations. Internal auditors play an important role in identifying risks and providing significant improvement recommendations. This research also emphasizes the importance of training for auditors to improve their ability to perform their duties, thus adding value to the organization. Thus, internal audit serves not only as a control tool, but also as an important line of defense in maintaining the integrity of bank reports and operations.

BANKING ON GREEN: THE MODERATING ROLE OF BANK TYPE IN GREEN HUMAN RESOURCE MANAGEMENT AND CORPORATE SUSTAINABILITY

This study examines the moderating role of bank type in the relationship between green human resource management and corporate sustainability, based on the AMO (Ability-Motivation-Opportunity) theory. Both quantitative and qualitative methods were adopted in the study. A 5-point Likert-type questionnaire was used to collect data from both public and private banks. The study's sample consisted of participants holding various positions in the banking sector. A total of 151 participants responded to the questionnaire. The survey data were analyzed and interpreted using IBM SPSS Statistics 26.0 and PROCESS Macro (Study 1). To support the quantitative study, content analysis was conducted by coding the sustainability reports of the same banks. The findings suggest that both private and public banks can benefit from implementing GHRM initiatives, albeit with some differences based on their organizational characteristics.

Does financial expertise influence Islamic bank risk-taking?

PurposeThis study investigated how the financial expertise of the board of directors, risk management committee (RMC), audit committee (AC) and Shariá Supervisory Board (SSB) influences the risk-taking of Islamic banks.Design/methodology/approachThe study utilized unbalanced panel data for a sample of 43 full-fledged Islamic banks from 15 countries over 12 years (2010–2021). We employed feasible generalized least squares (FGLS) and heteroskedastic panels corrected standard errors (HPCSE) regression regressions as the primary estimation methods and used a two-step system generalized method of moments (GMM) estimator for robustness checks.FindingsThe results indicate that board financial expertise decreases insolvency and credit risks. Similarly, AC financial expertise and SSB financial expertise reduce insolvency and portfolio risks but increase credit risk. In contrast, RMC financial expertise raises insolvency risk. The remaining relationships are statistically insignificant.Research limitations/implicationsDue to the lack of disclosure regarding the educational and professional background of the board and committee members in the annual reports of some Islamic banks, this research used a sample of only 43 full-fledged Islamic banks operating in fifteen countries from 2010 to 2021.Practical implicationsThe findings can assist both local and international regulators in revising corporate governance codes and risk management guidelines in such a way as to ensure that the financial experts appointed to the board, AC, RMC and SSB, are capable of controlling excessive risk-taking behavior in Islamic banks.Originality/valueThis study contributes to the literature by providing comprehensive empirical evidence that corporate governance financial expertise influences the risk-taking behavior of Islamic banks.

Exploring the Impact of Innovation practices, Technologies on the Operational Efficiency of Commercial Banks in Nigeria

In the rapidly evolving financial landscape, innovation has become a critical driver of operational efficiency for commercial banks. This study explores the impact of technological and process innovations on the operational efficiency of commercial banks in Nigeria. It aims to understand how innovative practices and technologies influence cost reduction, service delivery, customer satisfaction, and overall financial performance. Using a straightforward random sampling technique and a descriptive survey design, the study selected 388 participants at random from the 97,026 commercial bank employees in Calabar Metropolis, Cross River State, who make up the entire population. The research employs a mixed-methods approach, combining quantitative data analysis from financial reports of major Nigerian banks with qualitative insights from interviews with banking professionals. The findings indicate that the adoption of digital banking platforms, automated teller machines (ATMs), mobile banking applications, and advanced data analytics significantly enhance operational efficiency. These innovations reduce transaction costs, minimize human error, and improve service speed and reliability. Furthermore, process innovations such as streamlined loan processing and automated compliance checks contribute to more efficient banking operations. The study highlights the high cost of technology implementation, cybersecurity risks, and the need for continuous staff training as the challenges that may hinder innovation to strive. Despite these challenges, the positive impact of innovation on operational efficiency is evident, suggesting that continued investment in innovative technologies and practices is crucial for the competitive advantage and sustainability of commercial banks in Nigeria. The study further recommends that Nigerian commercial banks prioritize technology adoption and process improvements to enhance their operational capabilities and meet the dynamic needs of their customers.

Bacterial profile of wound site infections and evaluation of risk factors for sepsis among road traffic accident patients from Apex Trauma Centre, Northern India.

Background. Among the most significant yet often ignored health issues worldwide are trauma and accidental injuries. India accounts for 11% of global deaths in road accidents, the highest in the world, according to the World Bank report. There are limited data about the bacterial contamination of road traffic accident (RTA) wounds and their antibiotic susceptibility patterns. Materials and Methods. This prospective study was conducted in a tertiary care centre in northern India from January 2023 to January 2024. Wound deep swabs or aspirates were collected from RTA patients with traumatic injuries at different time intervals. Gram stain and culture were performed, and positive aerobic culture was subjected to antibiotic susceptibility testing. Organism identification was done using MALDI-TOF MS and routine biochemical tests. Blood samples were also collected to rule out bloodstream infections during follow-up if the patient became febrile or showed symptoms of systemic infection. Sepsis was defined in those patients who had two or more scores in the systemic inflammatory response syndrome criteria with a positive microbiological culture. Risk factors were evaluated for sepsis on the basis of the patient's vitals, injury characteristics, procalcitonin, Glasgow Coma Scale (GCS) score, need for mechanical ventilation and complete blood count, which were obtained from the patient's admission file. Results. A total of 189 wound samples were collected, of which 99 (52.38%) samples showed the growth of microorganisms. The aerobic isolates included 69 (69.69%) Gram-negative bacilli, of which the majority were Klebsiella pneumoniae, 28 (28.28%) Gram-positive cocci, of which the majority were Staphylococcus aureus and 2 (2.02%) anaerobic isolates. Among the Gram-negative isolates, none of the isolates were resistant to colistin. All S. aureus isolates were susceptible to vancomycin, teicoplanin and levonadifloxacin. Sepsis developed in 50 (26.45 %) patients. Significant risk factors evaluated for sepsis were a raised procalcitonin level, a low GCS score, a higher injury severity score, the need for mechanical ventilation and a raised quick sequential organ failure assessment score. Conclusion. It is essential to ascertain the profile of microorganisms isolated from RTA wounds in order to reduce antibiotic resistance and deliver efficient treatment.

Moderating Effect of Board Characteristics on the Association between Asset Liability Management and Financial Performance of Commercial Banks in Nigeria

Asset liability management and consistent improvement in financial performance are the responsibility of the Board of Directors of commercial banks, yet studies on the impact of asset liability management on the financial performance of commercial banks in Sub-Saharan Africa have excluded board characteristics variable from their statistical model. This study examines the moderating effect of board characteristics and asset liability management on the financial performance of commercial banks in Nigeria. Commercial banks. It was based on secondary data, obtained from annual reports of commercial banks in Nigeria, the study covered the period starting from 2012 to 2021 and it purposively selected eleven (11) commercial banks out of fourteen (14) commercial banks in Nigeria. The statistical analysis was done using LASSO (Least Absolute Shrinkage Selection Operator). The findings of the study revealed that the moderating effect of board characteristics and asset liability management had a statistically significant impact on the financial performance of commercial banks in Nigeria because the p-values (0.04;0.03,0.02,0.01, and 0.005) obtained using LASSO were less than the 5% statistical threshold used in this study. The study concluded that the board of directors of commercial banks in Nigeria should ensure that they appoint board members who have expertise and experience in the establishment of asset liability management since its interaction with board characteristics showed a statistically significant impact on the financial performance of the bank.

Determinants of MSMES’ credit access: Evidence from Indonesian banks

Credit is an important component in developing micro, small, and medium enterprises (MSMEs), as it can boost a country’s economy, help boost the production capacity of MSMEs, create jobs, and reduce poverty. This study aims to examine the characteristics of banks in Indonesia that influence lending to micro, small, and medium enterprises by adopting agency theory that explains the relationship between lenders (banks) and borrowers (MSMEs) as agents and principals. Data were taken from quarterly financial reports of banks in Indonesia. There are 42 sample banks from 2010 to 2022, so the data used are 2,182 observations. Data analysis uses a fixed effect model with robust standard errors. The results show that operating costs do not influence credit access for MSMEs or medium-sized enterprises. Bank stability has an impact on increasing MSME credit access. High bank capital also increases MSME credit access. Robustness tests were also conducted using the general method of moments. The results were consistent with the main model. The implication is that cost management theory and credit decision-making need to consider differences in business scale. The results also further strengthen the argument that bank stability is an important factor that can improve access to credit for small and medium enterprises. AcknowledgmentsAppreciation is given to the Doctoral program Universitas Sebelas Maret Surakarta Indonesia and the Institute of Research and Community Services (LPPM) Unisnu Jepara Indonesia, which has supported this research.

A COMPARATIVE STUDY OF ARYAVART BANK AND BARODA U.P. BANK

Aryavart Bank (AB) and Baroda U.P. Bank (BUPB) both are regional rural bank operating in Uttar Pradesh (UP). AB was incorporated on 1st April 2019 and BUPB on 1st April 2020 under the provision of the RRBs Act,1976. AB spreads in 26 districts while BUPB in 31 districts of UP. Both want to develop the rural UP in better way through banking facilities. Both are shaping their commitments. It is proven in Programmes, Balance Sheets, and Annual Reports of banks. Both have to nurture much more according to potential of rural Uttar Pradesh.

Analysis of Sharia Bank Financial Performance in the Digital Era

The digital era has brought significant changes in various industrial sectors, including the banking industry. Sharia banks as one of the financial institutions that adopt sharia principles are also not immune from the impact of this change. This article aims to analyze the financial performance of Islamic banks in the digital era by focusing on aspects such as technological innovation, changes in consumption patterns, as well as the impact on profitability and efficiency. The research method used is descriptive analysis with a quantitative approach, using secondary data from financial reports of Islamic banks registered with the OJK. The research results show that digitalization contributes positively to the financial performance of Islamic banks, although there are challenges that need to be overcome. It is hoped that these findings will provide insight for practitioners and academics in understanding the dynamics of Islamic bank financial performance amidst technological advances.

Bank Balance: A Comparative Study of SBI &amp; HDFC

The research project titled "Bank Balance: A Comparative Study of SBI &amp; HDFC" aims to provide a comprehensive comparison of the financial performance of two of India's leading banks: the State Bank of India (SBI), a prominent public sector bank, and Housing Development Finance Corporation(HDFC) Bank, a major private sector player. The objective is to evaluate their financial health through key metrics such as profitability, asset quality, and operational efficiency, thus informing stakeholders about their competitive positions. Utilizing a quantitative methodology, the study analyzes financial statements and key performance indicators from the fiscal years 2019 to 2024. Data was sourced from official bank reports, regulatory filings, and financial databases, allowing for a robust comparative analysis.

A Study of Financial Crimes in the Banking Sector of Bangladesh

In recent years, Bangladesh has witnessed significant financial crimes within the banking sector, which pose a serious concern for the country. This research investigates the nature and contributing factors of financial crime in the banking sector, along with its primary causes and consequences. The study adopts a qualitative and descriptive approach to examine the modus operandi and impacts of such crimes. Secondary data have been collected from relevant literature, annual reports of Bangladesh Bank, and reviews of pertinent laws and legal cases. Additionally, this study explores various legal measures that can be implemented to curb financial crime in the banking sector. It also highlights the most critical actions that could be taken to prevent these crimes. The aim is for readers to gain a deeper understanding of financial crime and the mechanisms by which law enforcement addresses such offenses. The researcher has analyzed the nature, causes, effects, and potential preventive measures regarding financial crime in Bangladesh's banking sector.

Themes and readability of integrated reports of banks from a circular economy perspective

Themes and readability of integrated reports of banks from a circular economy perspective