Hasil untuk "Banking"

Clifford W. Smith

F. Mishkin

Wassim Shahin, M. Fry, M. Okabe

J. Boyd, D. Runkle

Allen N. Berger, D. Humphrey

Ahmad Jamal, Kamal H. M. Naser

R. Kroszner, Luc Laeven, Luc Laeven et al.

Christopher Marquis, M. Lounsbury

E. Nier, Ursel Baumann

K. Schaeck, M. Čihák, S. Wolfe

Kazi Omar Siddiqi

The main objective of this study is to find the interrelationships between service quality attributes, customer satisfaction and customer loyalty in the retail banking sector in Bangladesh. The study sought to identify the most important attributes in bank settings, which may be used to review characteristics of the banks as experienced by customers. In Bangladesh, no study has yet investigated the above mentioned interrelationship. The purpose of this study is to fill this gap. A review of literature was conducted to find out the relationship among service quality, customer satisfaction and customer loyalty. The literature review confirms this relationship. A survey was conducted to collect data. The sample size of 100 retail banking customers was drawn from different banks in Bangladesh. The result shows that all the service quality attributes are positively related to customer satisfaction and customer satisfaction is positively related to customer loyalty in the retail banking settings in Bangladesh. Empathy demonstrates the highest positive correlation with customer satisfaction and tangibility shows the least positive correlation with customer satisfaction. This study suggests that SERVQUAL [service quality model] is a suitable instrument for measuring the bank service quality in the Bangladeshi context. Therefore, bank managers can use this instrument to assess the bank service quality in Bangladesh.

Karina Utenkova

Internal audit in banks is a key tool for enhancing the efficiency and resilience of the banking system, providing an independent assessment of governance, control, and risk management systems. The activities of internal audit units are regulated by international standards, particularly the Global Internal Audit Standards (GIAS) 2024, adapted to the Ukrainian context. Problem statement. Under conditions of economic instability and external challenges, including martial law, the harmonization of national approaches to internal audit with international standards has become especially relevant, as it will improve control efficiency, transparency, and trust in the banking system. Unresolved issues. Despite the existing regulatory framework, problems remain in resource provision, staff qualification levels, implementation of modern audit technologies, and the readiness of bank management to actively cooperate with internal audit units. The adaptation of GIAS to the public sector also remains insufficiently explored. Purpose of the article. To substantiate the prospects for implementing the GIAS 2024 in the Ukrainian banking sector, considering international experience, national regulatory specifics, and current financial security challenges. Main material. The article presents a comparative analysis of the structure and content of the GIAS 2024 and previous standards, highlighting the five domains of the new standards, their principles, requirements, and implementation guidelines. The difficulties of adapting the requirements - particularly in resource provision, communication with supervisory boards, and the introduction of KPIs for evaluating audit effectiveness—are analyzed. Practical aspects of implementing new procedures are identified, including strengthening the role of internal audit in risk management systems and supporting the digital transformation of banks. Conclusions. The implementation of GIAS 2024 in the Ukrainian banking sector has the potential to significantly improve the quality of internal control, align with international standards, and strengthen investor confidence. Successful realization requires methodological guidelines, a clear system of performance indicators, updated internal bank regulations, adequate financial and human resources, and integration of the standards into the daily practice of internal auditors.

Muhammad Ichsan Hadjri, Ega Leovani, Krisna Murti et al.

This study examines the effects of digital fatigue, work-family conflict (WFC), and perceived role overload on career regression among banking employees, with burnout as a mediating factor. Using a cross-sectional design, data were collected from 384 banking employees in Palembang through structured questionnaires. The findings reveal that digital fatigue, WFC, and role overload significantly contribute to burnout, which mediates their impact on career regression. Grounded in the Job Demands-Resources (JD-R) Theory, the results demonstrate that excessive job demands heighten the risk of burnout when unbalanced by sufficient resources, ultimately hindering career development. The study underscores the importance of organisational efforts to minimise digital demands, promote work-life balance, and manage workloads to mitigate burnout. Limitations include reliance on self-reported data and a focus on the banking sector. Future research should explore broader populations and examine additional factors such as social support and coping strategies.

Lesia Tkachyk, Olesya Irshak, Vasyl Synenko et al.

The future of the banking sector lies in the further development of competition between banks, increasing the efficiency of banking activities and strengthening innovative processes based on digital technologies. Mobile banking is a significant element of banking activity digitalization. The purpose of the article is to study the level of development of mobile banking in Ukraine and its influence on the efficiency of the bank's activities, as well as the development of digital transformation strategies for the banking business. The methodological basis of the research is general scientific and mathematical methods, in particular, coefficient analysis, rating methods, strategic analysis, statistical methods, as well as matrix, tabular, graphic methods are used. The object of the study is the activity of banks in Ukraine. The ranking of the mobile applications of the 13 most powerful banks in Ukraine based on 28 criteria was conducted, as a result of which it was discovered that Ukrainian banks have more functional applications compared to banks with foreign capital. The impact of mobile banking on the bank's performance indicators was researched. The results of the study confirm the positive impact of mobile banking on the effectiveness of banking operations related to the attraction of clients and individual customer service. As part of the SWOT analysis, the main factors that contribute to the implementation of mobile banking in Ukraine were identified. Based on the conducted SWOT analysis, alternative strategies for further digital transformation of banks were developed in order to adapt to fickle market conditions.

Mohammad Radzi Mohammad Sharif, Selamah Maamor, Abu Sufian Abu Bakar

The introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration, especially concerning indirect taxation systems aligned with Islamic jurisprudence. This paper is focuses on critically analyzing how Syariah principles are currently applied in the formulation and implementation of Malaysia’s indirect tax policies and comprehensively explore the principles of indirect taxation from Syariah perspectives. This study delves into the rich heritage of Islamic economic thought. Renowned scholars such as Abu Yusuf, Al-Qardawi, and Chapra have laid down foundational principles that continue to guide contemporary fiscal policies in Islamic contexts. Employing qualitative methodology, the study conducts content analysis of secondary sources and interviews with key officials from the Malaysian National Fatwa Committee (NFC), Department of Islamic Development Malaysia (JAKIM), Ministry of Finance (MOF) and the Royal Malaysian Customs Department (CUSTOMS). The findings reveal that Islamic scholars have delineated six principles, namely: quality of tax administrations; just, honest, and lenient treatment to taxpayers; fair distribution of income; defining of tax base and rates; flexibility in tax imposition; and approach to tax equity. While the first three principals have been implemented and adhered to, the latter three have been consolidated into the second principle. By bridging historical Islamic perspectives with contemporary policy needs, this study provides guidance for crafting Shariah-compliant especially in indirect tax policies, crucial for good governance and societal well-being. It contributes to Islamic economics discourse and addresses the need for studies evaluating Malaysia's indirect taxation practices' Shariah compliance.

Malek Hamed Alshirah, Faraj Salman Alfawareh, Ahmad Farhan Alshira’h et al.

The aim of this paper was to examine the effect of managerial/board gender diversity and corporate governance structure on firm performance in a Jordanian business environment—a developing economy that has a distinct environment from that of developed economies. The current study focuses on the unique context of an emerging economy (i.e., Jordan). Data were collected from nonfinancial companies listed on the Amman Stock Exchange from 2018 to 2020. Data analysis was carried out using the random-effects estimator, which was considered as the most suitable for this study. The results disclose that female representation on the board of executives of Jordanian companies had a positive but insignificant effect on corporate performance, as measured by the return on equity, indicating that this variable has no effect on the performance of firms in Jordan. Both family ownership and board size had negative significant effects on performance, but for the moderating effect, corporate governance structure had no effect on the relationship among CEO duality, institution ownership, government ownership, independent directors, and firm performance. The current study only focused on Jordanian industrial firms listed on ASE, thus rendering the findings nongeneralizable to other sectors and nations. Further investigations are urged to broaden the context of the study to achieve more enriched findings. Managers can use the findings to achieve a deeper understanding of the way governance structure affects firm performance. Additionally, regulators at the Jordan Securities Commission can attain valuable insight about the adequacy of the current regulations regarding the role of gender diversity and corporate governance structure in Jordan. The current study contributes to the literature concerning the effect of managerial gender diversity and corporate governance structure on performance. Furthermore, this investigation aims to fill the current research gap in the context of Jordan, which is an emerging economy in the Arab region that is under-represented in this field of research.

Fitra Azkiya Firdiansyah

So far, the rapid development of Islamic banking has not been supported by competent resources according to Islamic principles. The resources contained in Islamic banking so far have been a shift from conventional banking, resulting in the incompetence of these resources in Islamic banking. This study aims to analyze the optimization of human resource management in Islamic banking following Islamic principles. The method in this research is descriptive analysis with a qualitative approach. The analysis uses deductive and inductive techniques from various published literature. The results of the study show that human resources in Islamic banking are not yet optimal. The development and development of available resources must align with the position, training, and development of attitudes and managerial skills instilled with Islamic financial and ethical principles. Islamic banking must cooperate with universities in the coaching process to absorb potential resources with added value and have Islamic-based competencies.

Thomas B. White, Joseph W. Bull, Theodore P. Toombs et al.

Abstract In the USA, Species Conservation Banking is a prominent example of compensatory biodiversity impact mitigation, with an annual market value estimated at US$354.2 million. Species Conservation Banking represents a useful case study of a well‐established program that can provide empirical insights into the practicalities of implementing quantitative compensatory biodiversity mitigation on‐the‐ground. Using semi‐structured key‐informant interviews structured around well‐established technical challenges to compensatory mitigation, this study aimed to understand (i) how and why these challenges are or are not addressed in practice; and (ii) how these challenges relate to practical challenges faced by conservation banking stakeholders on‐the‐ground. Challenges identified included: (i) defining trading currencies and equivalence, (ii) regulatory and political uncertainty, (iii) regulatory agency capacity, will and knowledge, (iv) lack of policies, standards, and competition with other mitigation mechanisms, (v) long‐term uncertainty/longevity, and (vi) lack of species knowledge and data transparency. These challenges are numerous, diverse, interlinked and transdisciplinary, and collectively inhibit the ability of practitioners to resolve underlying technical challenges—a finding likely applicable to related biodiversity offset programs. To help address challenges and navigate this complexity, we formulate several recommendations for conservation banking stakeholders to improve the chances of beneficial biodiversity outcomes being achieved.

H. V. Voznyak, N. Savchuk, І. Zherеbylo et al.

Modern transformational changes occurring in the socio-economic life of countries are conditioned by the evolution of information and communication technologies, the deployment of globalization, decentralization, the strengthening of the openness policy and the increase of efficiency of use and hence the transition from a bureaucratic model of government to a consensus model, a built model. implementation of entrepreneurial management mechanisms in providing social services to the population actualize the need for rethinking and justification the structure of public finance in the new environment. On the basis of systematic analysis, the theoretical aspects of «public finances» are revealed in the article, their structure is substantiated and the necessity of application in scientific circulation as an important dominant of civil society is proved. It is emphasized that the essential characteristics of this definition are revealed by the existence of financial and economic relations between the population, the state, other public institutions and economic entities regarding the formation, distribution, and use of public funds to meet the public needs of the population. It is shown that the structure of public finances is formed by state and local finances, finances of communal enterprises and state corporations, finances of enterprises and organizations of communal ownership, extrabudgetary trust funds and public funds. Among the dominant features of public finances in the context of modern transformations are transparency and imperative character. It has been argued that the vector of public finance reform must continue to be decentralization, which, in addition to the redistribution of resources and powers, should promote the extension of the financial powers of local governments, increase the transparency of both public and local finances, and raise public accountability. the public sector and improving the quality of life of the population.

Abida YOUSAF, Fozia BIBI, Farhana NAZ

The present study aims to investigate the financial liberalisation and growth nexus in Pakistan by using the FM-OLS cointegration technique over the time period 1972 to 2016. The importance of the financial liberalisation process in Pakistan has been captured through the capital account liberalisation variables. The study also incorporates financial development as a control variable due to the increasing role of the banking industry. The study finds that capital account liberalisation and financial development promotes the economic growth of the country. Moreover, Investment, human capital, trade openness and government expenditure are also significant contributors to economic growth.