Efficiency of Conventional Banks and Islamic Windows in Indonesia: A Comparative Analysis

Mulyany, Ratna; Indriani, Mirna; Fahlevi, Heru; Maidari, Siti Zulfa

doi:10.2991/agc-18.2019.69

Cited by 3 publications

(10 citation statements)

References 11 publications

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“…The contribution value of local own source revenue is getting higher in a local government, indicating the ability of local government to implement decentralization or regional autonomy is getting higher (Eckardt, 2008;Liu & Li, 2015). The impact of fiscal decentralization toward capital expenditure is also reported in past studies (Lucky, 2013;Marlina et al, 2017). Thus, in the context of fiscal decentralization toward capital expenditure, the following hypothesis is formulated H2: fiscal decentralization significantly affect capital expenditure…”

Section: Fiscal Decentralizationmentioning

confidence: 72%

“…Government will depend on good regional financial management, so it is necessary to prioritize the values of effectiveness, efficiency, transparency and accountability. In the local government context, scholars (Kudhori, 2015;Marlina et al, 2017;Putri & Rahayu, 2019) report a positive effect financial independence towards capital expenditure. Thus, the following hypothesis financial independence to capital expenditure is proposed.…”

Section: Financial Independencementioning

confidence: 99%

“…One of the accounting functions in the public sector is to report the achievement of the performance of public sector entities (Pahlevi & Setiawan, 2017) Measures of performance that can be used as information in the decision making allocation of capital expenditure resources, one of which is financial performance (Kitching et al, 2012;Reck, 2001). Despite its importance, little study on capital expenditure has been published; recent studies have focused on financial independence (Arsa & Setiawina, 2015;Kudhori, 2015;Marlina et al, 2017;Praza, 2016;Putri & Rahayu, 2019;Zulkarnain, 2017), fiscal decentralization (Arsa & Setiawina, 2015;Indiyanti & Rahyuda, 2018;Marlina et al, 2017;Praza, 2016;Putri & Rahayu, 2019), and financial efficiency (Andriyani et al, 2020;Delima & Marwa, 2016;Putri & Rahayu, 2019). This study develops and combines previous studies.…”

Section: Introductionmentioning

confidence: 99%

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The Impact of Regional Government Financial Performance on Capital Expenditure

Ishak

2021

JASET

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The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.

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Section: Fiscal Decentralizationmentioning

confidence: 72%

Section: Financial Independencementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Impact of Regional Government Financial Performance on Capital Expenditure

Ishak

2021

JASET

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“…In one of the studies, the authors evaluated the performance of traditional banks and their Islamic windows in Indonesia and found that based on the CRS production approach, the Islamic windows are less efficient than commercial banks. Whereas, based on the VRS asset and production approach, the Islamic windows are more efficient than traditional banks [22].…”

mentioning

confidence: 99%

Prospects and opportunities for the development of Islamic finance in Kazakhstan: opening Islamic windows

Kurash¹,

Makysh²,

Kantoroeva³

2021

bulecon

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The article considers the prospects for the development of Islamic finance in Kazakhstan by opening «Islamic windows». The world practice of introducing Islamic windows in traditional institutions (banks) in such countries as Indonesia, Malaysia, Qatar, Germany, the United Kingdom, Algeria was also considered. This study aims to compare Islamic institutions and Islamic windows of traditional institutions(banks) in terms of their advantages and disadvantages. The purpose of this article is to investigate the prospects of the implementation of Islamic windows in the Republic of Kazakhstan. The article used empirical research methods (comparison). And strengths, weaknesses, opportunities, and threats (SWOT-analysis) of the application of Islamic windows in traditional institutions (banks) in the Republic of Kazakhstan were analyzed. The analysis carried out in this study shows that in the world practice the opening of Islamic banking departments in traditional banks, which is called «Islamic windows» was the beginning of the development of Islamic finance in the same countries. It was also found that the effectiveness of Islamic windows of conventional banks was much higher compared with the Islamic bank. Thus, opening Islamic windows in the second-tier banks and traditional financial institutions of the Republic of Kazakhstan can be an effective mechanism for the development of the Islamic finance market and accelerate the process of implementation of Islamic financial instruments.

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“…. (Bader et al, 2008;Abdul-Majid et al, 2010;Hassan, 2013;Said et al, 2013;Siddique & Rahim, 2013;Johnes et al, 2014;Pradiknas & Fathurohman, 2015;Majeed & Zanib, 2016;Alqahtani et al, 2017;Khan et al, 2018;Mulyany et al, 2019 (Bader et al, 2008;Abdul-Majid et al, 2010;Srairi, 2010;Said et al, 2013;Siddique & Rahim, 2013;Johnes et al, 2014;Pradiknas & Fathurohman, 2015;Majeed & Zanib, 2016;Alqahtani et al, 2017;Khan et al, 2018;Mulyany et al, 2019 (Bader et al, 2008;Abdul-Majid et al, 2010;Srairi, 2010;Hassan, 2013;Johnes et al, 2014;Alqahtani et al, 2017;KPMG, 2018 (Bader et al, 2008;Hassan et al, 2009;Hassan, 2013…”

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استخدام أسلوب تحليل مغلف البيانات لقياس وتحسين الکفاءة النسبية للبنوک الإسلامية: دراسة مقارنة مع البنوک التقليدية والبنوک المختلطة في بعض الدول العربية

جزر¹,

الأمين²

2021

الفکر المحاسبى

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and Jordan. Three types of data envelopment analysis (DEA) models were used; i.e, CCR, BCC, SE. Four inputs were selected (number of bank branches, number of employees, net fixed assets, and customer deposits), and two outputs were selected (net loans and advances and net operating income). Bank sample consists of 81 banks, as follows: 23 Islamic banks, 31 conventional banks, and 27 mixed banks. Data were compiled through the published financial statements and annual reports of the banks for 2017. Results revealed that mixed banks were more efficient than Islamic and conventional banks in all types of DEA models. Islamic banks were more efficient than conventional banks in CCR and BCC models. However, conventional banks were more efficient than Islamic banks in SE model. There were statistically significant differences between efficiency of mixed and conventional banks according to the CCR model. There were statistically significant differences between efficiency of mixed and conventional banks, as well as between efficiency of conventional and Islamic banks, according to the BCC model. However, there were no statistically significant differences between efficiency of the three bank groups according to the SE model. At the level of each bank, results showed how to use the DEA method to improve the efficiency of inefficient banks in each of the three groups of banks by rationalizing the inputs assuming the stability of the outputs, or maximizing the outputs assuming the stability of the inputs.

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Efficiency of Conventional Banks and Islamic Windows in Indonesia: A Comparative Analysis

Cited by 3 publications

References 11 publications

The Impact of Regional Government Financial Performance on Capital Expenditure

The Impact of Regional Government Financial Performance on Capital Expenditure

Prospects and opportunities for the development of Islamic finance in Kazakhstan: opening Islamic windows

استخدام أسلوب تحليل مغلف البيانات لقياس وتحسين الکفاءة النسبية للبنوک الإسلامية: دراسة مقارنة مع البنوک التقليدية والبنوک المختلطة في بعض الدول العربية

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