Banking Practices Research Articles

Management Control Systems Practices in Nepalese Commercial Banks

Management Control Systems Practices in Nepalese Commercial Banks

Ethics Committees' Practices in Healthcare, Banking and Research: Key Requirements for Their Functionality.

To meet concerns about ethical and unethical behavior in their work environments and workplaces, organizations began establishing ethics programs that contain ethics committees (ECs). There is now a tradition and diverse use of ECs for ethical decision-making in many different organizational settings. In addition, ECs have been subject to many publications in books and articles in the scientific literature. Yet, until now no comparative analysis has been published that brings together ECs' practices in different sectors. This article aims to bridge this knowledge gap and illustrate which main requirements for ECs' practices need to be addressed to help ECs meet their anticipated functions. To do so, this paper lays out a study based on an exploratory, qualitative design using focus groups and individual expert interviews that compare ECs' practices in the healthcare, banking, and scientific research sectors (as far as dual use of research is concerned). Based on the results of this study we were able to make a distinction between two main categories: moral authority and trustworthiness. We were also able to identify three sub-categories: legitimation, mode, and outreach. Based on the exploratory analysis in this study, we conclude that there are the following three distinct main requirements for the functionality of ECs: (1) a dialog between EC members and other stakeholders, (2) an approach that considers various possible modes (reactive, screening, moderating, and preventive) to enhance the quality of ECs' decision-making processes and (3) an outreach to all relevant EC stakeholders for the further validation of the main requirements found for ECs functionality.

Good Practices of Food Banks in Spain: Contribution to Sustainable Development from the CFS-RAI Principles

Good Practices of Food Banks in Spain: Contribution to Sustainable Development from the CFS-RAI Principles

Authority of the National Sharia Council (DSN) and the Financial Services Authority (OJK) in the Regulation of Shakira Banks After the Birth of Law no.21 of 2011 Linked to Sharia Principles According to Sharia Banking Law

Objective: After the enactment of Law No. 21 of 2011 concerning the Financial Services Authority (OJK), the supervision and regulation of Indonesia's financial sector, including Islamic banking, was transferred to the OJK. Nevertheless, Islamic banking operations must adhere to sharia principles, supervised by the National Sharia Council (DSN) of the Indonesian Ulema Council. This study explores the division of authority between the OJK and DSN in regulating Islamic banks, focusing on their conformity with sharia principles as outlined in Law No. 21 of 2008 concerning Sharia Banking. Theoretical Framework: Theoretically, this research is grounded in the duality of regulatory oversight—secular and religious—emphasizing the coexistence of financial system integrity and sharia compliance. Employing a juridical-normative method, the study analyzes statutory laws, DSN fatwas, and their application within the regulatory framework. Method: This study uses a juridical-normative approach to analyze the relationship between the Financial Services Authority (OJK) and the National Sharia Council (DSN) in the regulation and supervision of Islamic banking. This approach focuses on normative studies of relevant laws and regulations, such as Law No. 21 of 2011 concerning the Financial Services Authority, Law No. 21 of 2008 concerning Sharia Banking, as well as fatwas issued by DSN. Results and Discussion: The Result and disccusion reveal that while the OJK holds comprehensive regulatory and supervisory authority, DSN retains pivotal control as the interpreter and guarantor of sharia compliance. This dual authority reflects a nuanced balance between maintaining financial system stability and ensuring adherence to Islamic legal principles. Research Implications: The implications of this research underscore the importance of clear, collaborative mechanisms between the OJK and DSN to avoid regulatory overlaps or inconsistencies. Furthermore, this study emphasizes the unique dual-regulatory model as a hallmark of Indonesia's Islamic banking system, contributing to the discourse on harmonizing secular and religious financial governance. Originality/Value: T The originality of this research lies in its juridical-normative approach to analyzing the interplay between OJK's supervisory role and DSN's authority, offering insights into optimizing regulatory practices in Islamic banking.

The Application of the Technology Acceptance Model and the Theory of Planned Behaviour in the Context of Green Banking

The implementation of green banking techniques in the banking sector is anticipated to yield advantages including minimised resource utilisation, lower operational expenses, and improved efficiency, while also fostering a smaller environmental impact. Green banking practices have environmental and financial benefits for the banking sector, but these benefits will only materialise if consumers adopt them. This research adopts the Technology Acceptance Model (TAM) developed by Davis (1989) and the Theory of Planned Behaviour (TPB) proposed by Ajzen (1991) to examine the interplay of External Variables, Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Perceived Behavioural Control (PBC). The external variables used are Time Availability, Convenience, and Social Norms. The SEM is applied to assess the significance of factors influencing perceived behavioural control about Green Banking. Online questionnaires were used to collect responses from 250 customers’ for the aim of this study. Results show that external variables, perceived ease of use, perceived usefulness significantly influences the perceived behavioural control

The Major Impact of Green Banking Practice on Profitability of Banking Sector

The Major Impact of Green Banking Practice on Profitability of Banking Sector

Demographic Profile and Clinical Characteristics of Fuchs Endothelial Corneal Dystrophy in Thai Patients: A Retrospective Cohort in a Tertiary Referral Center.

To describe the demographic profile, clinical characteristics, and treatment trends of Fuchs endothelial corneal dystrophy (FECD) in Thai patients, reflecting the evolving landscape of corneal transplantation in this region. This retrospective cohort study included 900 patients (1,743 eyes) diagnosed with FECD at a tertiary referral center in Thailand between January 2017 and June 2023. Demographic, clinical, and surgical data were analyzed, focusing on best-corrected visual acuity (BCVA), central corneal thickness (CCT), endothelial cell density (ECD), surgical interventions, and graft survival rate. The mean age was 63.9 years, with 77.2% of patients being female. Most eyes were classified as Adamis grade I (83.7%). Diabetes mellitus and hypertension were prevalent in 17.4% and 38.6% of patients, respectively. The rate of corneal transplantation was 8.1%, with DMEK accounting for 69.3% of transplants. Graft survival rates were 94.3% at 1 year and 76.2% at 5 years. The average post-operative ECD declined from 1667.8 ± 668.0 cells/mm² at 1 year to 1140.7 ± 684.4 cells/mm² at 5 years.Cataract surgery was performed in 20.4% of phakic eyes, with only 2.2% requiring corneal transplantation within five years. FECD in Thailand, as reflected by this large cohort, predominantly presents at an early stage, allowing for conservative management. The growing use of DMEK highlights the shift towards less invasive procedures, mirroring global trends in Southeast Asia. These findings emphasize the importance of advancing surgical techniques and improving eye banking practices in the region.

Examining the Factors that Influence Green Banking Practices among Saudi Arabian Islamic Banks

Examining the Factors that Influence Green Banking Practices among Saudi Arabian Islamic Banks

ANALISIS KETEPATAN PRODUK PEMBIAYAAN KEPEMILIKAN EMAS TERHADAP FATWA DSN NO. 77/DSN-MUI/V/2010 PADA BANK BJB SYARIAH KCP CIKARANG

In contemporary times, the practice of purchasing goods through installment plans has become increasingly common, including in the case of Murabahah gold transactions. However, the prevalence of gold installment purchases has sparked debate, as the system resembles practices in conventional pawnshops and banks, leading to perceptions that Islamic and conventional banks operate similarly. This study aims to analyze the implementation and procedures of Murabahah contracts for gold ownership financing at Islamic Bank BJB Cikarang. Using a descriptive qualitative approach, the research simplifies data analysis to enhance comprehensibility. Data collection involved interviews, literature reviews, observation, and documentation, followed by qualitative analysis, descriptive evaluation, and conclusion drawing. The findings reveal three key points: first, the Murabahah contract implementation for gold ownership financing aligns with Islamic principles; second, the financing procedures adhere to Fatwa No. 77/DSN-MUI/V/2010; and third, there are differing scholarly opinions regarding the permissibility of non-cash gold transactions. Despite these differences, the study concludes that the financing procedures at Islamic Bank BJB Cikarang comply with the fatwa's provisions, underscoring their adherence to Islamic financial principles, while recognizing the ongoing debate among scholars on the permissibility of non-cash gold transactions.

Participation of Clients in the E-Banking Practices of Nepalese Commercial Banks

The aim of present research was to analyze the different e-banking services provided by Nepalese commercial bank in terms of customers’ participation. Nowadays, almost all commercial banks and financial intermediaries provide internet banking services for their customers in order to reduce cost and time. This study conducted to understand the different technological advancement used by the Nepalese commercial bank in their day-to-day operation. Data for this research came from both primary and secondary sources: responses from a questionnaire and many secondary sources. Present investigation was conducted utilizing a survey technique using a questionnaire as the data collecting tool. To get understanding of consumers' involvement in the Nepalese banking sector, structured sets of questions including Likert scale questions, yes/no questions, multiple choice questions were asked. According to the findings of this study, decision-makers should take into consideration the importance of centering their attention on the alertness, and faith of clients. This can be accomplished by enhancing safety measures, implementing proper e-legislation, and offering electronic bills or assurance for each and every transaction. The ultimate goal is to instill a greater sense of confidence in those who use such services and to encourage a culture of internet banking usage throughout Nepal. The findings of this study indicate that both the environment in which the application for online banking is used and the program itself are in need of further enhancement. The bank should always place a strong emphasis on encouraging consumer participation in the use of online banking services, rather than only focusing on the implementation of latest technological advancements.

Risk Management Practices in Sharia Commercial Banks in the Financing Sector

To help the Indonesian economy face increasingly complex risks and problems, Sharia Commercial Banks are very important. Threats and difficulties faced by Sharia Commercial Banks both internally and externally. Risk is the possibility of something happening that may have a positive or negative impact on achieving organizational goals. However, work accidents often occur which result in a Sharia Commercial Bank experiencing losses. Of course, recognizing existing risks can prevent work accidents. For this reason, it is necessary to establish a good system that is comprehensive, planned and structured. This research focuses on how to attract investors to provide financing to Sharia Commercial Banks under the auspices of the OJK. This research uses secondary data collection methods in the context of qualitative descriptive research. In the context of Sharia Commercial Bank financing which is under the supervision of the OJK, the findings of this research provide a comprehensive understanding of relevant and efficient risk management techniques. These findings also provide useful direction for other banks in managing financing funds and fostering investor confidence. Furthermore, solving financing problems is carried out with the 3R idea, namely: rescheduling, reconditioning, restructuring

Strategic Management Practices and Performance of Nepalese Commercial Banks

The adoption of good strategic management strategies is crucial for banks to attain long-term success and maintain their competitiveness. Examining strategic management practices in Nepalese commercial banks is aim of this study. Four independent variables i.e., environmental scanning, strategy formulation, strategy execution, and strategy assessment control, as well as one dependent variable i.e., performance of Nepalese commercial banks, were primary focus of this study. This study is quantitative in nature. For the study, a causal comparative research design was chosen. To gather primary data on the factors and investigate their relationship, a survey was conducted. Simple random sampling was used to distribute self-administered questionnaires for this investigation. Data was collected from 216 respondents from among 10 commercial banks of Nepal. In the analytical section, both descriptive and inferential analyses were conducted. Data analysis was made using SPSS. With an R2 value of 0.685, the inferential analysis demonstrates that every aspect of strategic management techniques under investigation has a favourable and statistically significant effect on the operations of Nepal's commercial banks. Among the four dimensions of strategic management practices strategy formulation have the most influential role on performance of commercial banks in Nepal in financial and non-financial terms. Managers of Nepalese commercial banks should take steps to continuously apply the approaches of strategic management for long-term competitive advantage.

Green Practices on Bank’s Environmental Performance

The study examines the adoption of green banking practices among commercial banks in Chitwan and its impact on environmental performance. The researcher aims to assess the green banking practices employed by commercial banks, examining the relationship between these practices and bank performance, and analyse the impact of green banking on the perceived performance of commercial banks. The study employs an analytical research design to analyze the variables associated with green banking practices. The population comprises bankers from financial institutions across Chitwan, with a sample of 189 respondents selected through purposive sampling. Statistical tools were used to analyze the relationships between independent variables (employee-related practices, daily operation practices, customer-related practices, and bank policy-related practices) and the dependent variable (bank's environmental performance). The results showed that commercial banks in Chitwan generally have a positive view of their sustainability practices, with bank policy-relatedpractices showing the highest positive perception among employees. The study also found a positive correlation between green banking practices and environmental performance, with bank policy-related practices having the strongest relationship and customer-related practices the weakest. The study underscores the importance ofstrategic policy implementation and employee involvement in promoting sustainability within the banking sector.

Revolutionizing Indian Banking: A Deep Dive into Consumer perspectives and AI Integration: Systematic Literature Review (SLR)

The goal of this research is to examine prior work on the subject of artificial intelligence (AI) integration in the banking sector of India using a systematic literature review (SLR). Using the PRISMA paradigm, this study examines the industry's and customers' perspectives on how artificial intelligence (AI) is transforming banking services. Chatbots, automated customer care, predictive analytics, and fraud detection are just a few examples of the AI applications that this study synthesizes from a wide variety of academic and business sources to highlight important trends, advantages, and disadvantages. The report emphasizes the increasing value of AI-driven ease, customization, and security, and how these technologies are transforming the user experience. But it does deal with important things like data privacy, ethical concerns, and the digital divide.. Through this analysis, the study aims to offer actionable insights into the successful integration of AI, fostering a more adaptive and customer-centric banking environment. Current research predominantly relies on descriptive analysis and secondary data sources. To advance the understanding of consumer perspectives and AI integration in banking, there is a pressing need for empirical research. This study would enrich the existing knowledge base by providing firsthand insights and how AI technologies are influencing consumer behavior and banking practices.

The Role of Central Sharīʿah Advisory Board to Enhance Harmonization of Products and Services in Islamic Banking Institutions

Islamic banking, firmly rooted in Sharīʿah principles, has emerged as a resilient alternative to conventional banking systems on a global scale. The adherence to Sharīʿah principles distinguishes Islamic banking from its conventional counterparts, shaping the ethos of its products and services. While various models of Sharīʿah supervision exist worldwide, Pakistan stands out with its adoption of a hybrid model blending centralized and decentralized approaches. This paper focuses on exploring the necessity and significance of a centralized Sharīʿah supervisory model through qualitative research methods. By delving into the unique features and challenges of centralized supervision, it provides valuable insights into strategies aimed at enhancing the efficacy of Central Sharīʿah Advisory Boards (CSABs). These strategies are pivotal in advancing the harmonization agenda within Islamic banking, reinforcing integrity, trust, and sustainability within the industry. Furthermore, the paper underscores the broader impact of CSABs on Islamic finance, emphasizing their role in promoting financial inclusion and socio-economic development not only in Muslim-majority countries but also beyond. By aligning banking practices with Sharīʿah principles and fostering transparency, CSABs contribute to a more equitable and resilient financial ecosystem, resonating with the core values of Islamic finance.

Digital Transformation in Commercial Banking: Trends, Challenges, and Future Directions

This systematic literature review provides an in-depth exploration of digital transformation in commercial banking, with a focused emphasis on Scopus-indexed research articles. Employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology, our investigation methodically navigated the extensive database to meticulously curate a final selection of 56 published articles composed in the English language. Through exacting screening processes and innovative data visualization techniques facilitated by VOS viewer, this systematic review aspired to delineate and showcase the thematic evolution within the literature on digital transformation in commercial banks. This review provides insights into the notable effects of emerging technologies like blockchain, artificial intelligence, and big data on how traditional banking practices, customer interactions, and risk evaluation are evolving, based on a detailed examination of 56 scholarly articles from the years 2019 to 2024. The analysis highlights the drivers of digital transformation, including evolving customer expectations, competition from FinTechs, regulatory mandates, and cost efficiency. The review underscores the prominence of journal-based research, with a focus on sustainability and finance-oriented themes, while identifying key geographical contributions and emerging topics like financial inclusion, innovation, and FinTech. This study offers a comprehensive synthesis of existing knowledge, providing a robust foundation for future research in digital transformation within commercial banking. This study stands as a valuable resource for scholars, practitioners, and policymakers alike who are keenly interested in the dynamic and evolving field of digitalization in retail banking.

Navigating Credit Risk in Islamic banks: A Multidimensional Analysis of Non-Performing Loans

Purpose ‒ This study examines the determinants of non-performing loans (NPLs) in Islamic banks. The research aims to identify bank-specific and macroeconomic factors that influence NPLs and explores the effects of the institutional environment, product development, and credit concentration on credit risk. Design/Methodology/Approach ‒ The study employs panel data analysis, utilising secondary data from 2008- 2022 from the World Bank, Refinitiv Eikon, FitchConnect and the AAOIFI website. Multiple regression models are used to isolate the impact of specific variables on NPLs in Islamic banks. Findings ‒ The results indicate that return on assets (ROA), liquidity ratio (LIQ), net interest margin (NIM), and net charge-off ratio (NCOFF) are significant bank-specific determinants of NPLs. Higher ROA and LIQ reduce credit risk, while higher NIM and NCOFF increase it. Macroeconomic factors like GDP growth and inflation significantly affect NPLs, with economic downturns and high inflation intensifying credit risk. Political stability mitigates risk, while credit concentration in sectors such as real estate increases NPLs. A positive relationship between AAOIFI membership and NPL suggests compliance challenges. Originality/Value ‒ This study comprehensively analyses NPL determinants in Islamic banks across 30 countries, emphasising the role of institutional stability and prudent product development in credit risk management. Research Limitations/Implications ‒ The unavailability of NPL data from earlier years results in an unbalanced sample. Future research should explore the impact of Fintech and ESG (environmental, social, and governance) factors on credit risk management in Islamic banks. Practical Implications ‒ The findings offer valuable insights for policymakers and banking practitioners aiming to enhance credit risk management in Islamic banking. Integrating fintech and ESG principles can improve risk profiles and foster sustainable banking practices.

Advancing ethical practices and environmental sustainability in Thai banking: A focus on Siam commercial bank

This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

An Application of Logistic Regression in Bank Lending Prediction: A Machine Learning Perspective

Logistic regression has been widely applied in bank lending prediction due to its simplicity, efficiency, and interpretability. This paper provides a review of the theoretical foundations, practical applications, and recent advancements of logistic regression in this domain. Through case studies and literature analysis, the author focuses on the challenges faced by logistic regression in the modeling process, such as data imbalance and nonlinear relationships, as well as optimization strategies like regularization and ensemble learning. Despite the proliferation of machine learning methods, logistic regression remains the preferred choice and benchmark for credit risk modeling, thanks to its robust predictive performance and regulatory friendliness. Looking forward, the author argues that the integration of logistic regression with other machine learning techniques, coupled with domain knowledge, will further enhance its applicability and predictive power. However, striking a balance between model complexity and interpretability, while improving model robustness and extrapolation, remains an important area for future research. This paper offers new perspectives and insights for credit risk management practices in banks and other financial institutions.

Decarbonization of Indian Banking: Challenges & Pathways Forward

This study examines the challenges for decarbonizing the Indian banking sector, a critical step in India's commitment to the Paris Agreement. The objective is to assess the current status of decarbonization, identify key challenges, and propose strategic solutions to facilitate sustainable banking practices. In this context, the research employs a qualitative approach, analyzing secondary data from literature, policy documents, and industry reports. The novelty of the research lies in its comprehensive assessment of the multifaceted challenges financial, regulatory, technological, and socio-cultural specific to the Indian context. It provides a nuanced understanding of the sector's progress and the barriers it faces, which is crucial for policymakers and banking institutions. The findings reveal a mixed landscape of decarbonization efforts, with some banks successfully adopted sustainable banking practices, while others struggle with scaling and operational constraints. Key findings indicate that while some Indian banks have made strides in adopting green practics, the sector as a whole is hindered by high costs of green technologies, regulatory uncertainty, outdated technological systems, and a culture resistant to change. The study highlights the need for clear policies, investment in technology upgradation, and a cultural shift towards sustainability within the banking sector.