Banking sector is an important sector of an economy of a country, so it is necessary to monitor and evaluate the performance of it. The aim of this paper was to examine the performance of Islamic banking of Bangladesh in particular the experience for Al-Arafah Islamic Bank Limited. The paper goes further to explore some experience on the domestic and global challenges which are facing Islamic banking sector. Performance evaluation methodology used to ascertain the objectives in terms of profit maximization, capital structure and liquidity ratios. We used the financial data of bank from 2010 to 2014 and observed that the trend of all the indicators are positive. The ability, efficiency and number of products of Al-Arafah Islamic Bank Limited are increasing gradually. The investment of Al-Arafah Islamic Bank Limited is mostly on short term basis which is generally similar to other Islamic banks in Bangladesh. Islamic banks are facing some difficulties in their operations especially for non-shariah structure of their stakeholders. This study suggests that Islamic banks of Bangladesh should increase Islamic capital market, Islamic financial instruments, and proper zakat distribution and employment opportunities for the betterment of the society.
This document provides an introduction and background on Islami Bank Bangladesh Limited (IBBL). Some key points:
- IBBL was established in 1983 as the first interest-free bank in Bangladesh, inspired by the desire of Bangladeshis to conduct banking according to Islamic principles.
- It has grown to be a leading private commercial bank in Bangladesh, with over 200 branches across the country.
- IBBL aims to establish an equitable, welfare-oriented banking system and contribute to Bangladesh's economic development, including priority sectors and rural areas.
- It has played an important role in industrial financing, employment generation, and providing services to low-income communities in Bangladesh.
Financial Performance Evaluation of Al-Arafah Islami Bank Limited.Rizwan Khan
Southeast Bank Limited's financial performance over 2010-2014 is analyzed using various ratios. The current ratio declined from 1.52 to 1.24, indicating current assets are not sufficiently covering current liabilities. Net profit margin decreased from 32% to 33%, while return on assets increased slightly from 2.26% to 1.67% and return on equity from 19.41% to 16.51%, showing mixed profitability. Cost to income ratio improved significantly from 70.04% to 57.96%, but was still higher than industry averages, indicating room for improving operational efficiency. Overall, the bank showed steady but moderate financial growth and performance during the period.
The document discusses the differences between public and private banks in Bangladesh. It provides lists of public banks such as Sonali Bank and private banks such as BRAC Bank. It then analyzes the strengths, weaknesses, opportunities, and threats of both public and private banks. Finally, it concludes that both types of banks are essential for economic development in Bangladesh and provides recommendations such as using more IT, introducing new products, and providing staff training.
Financial Performance Analysis of Sonali BankMd. Shohel Rana
Sonali Bank Limited is Bangladesh's largest bank. It has over 1211 branches across Bangladesh and operates internationally. The report analyzes Sonali Bank's financial performance over the last 5 years through ratio analysis using data from annual reports and income statements. It finds constraints that hinder the bank's performance and provides suggestions. The analysis improves the author's practical knowledge of banking and report writing skills.
General Banking Activities & Financial Performance of Agrani Bank LimitedEmran Hosain
This report has been prepared as a part of the internship program, which is an integral part of the BBA Program .Under this program a student has to take a total of 8 semesters. A student has to take a 3-month internship program to an organization. The report on “A study on General Banking Activities & Financial Performance of Agrani Bank Limited” has been prepare to fulfill an essential requirement .
An analysis of general banking activitieszahurul88
This document is an internship report submitted by Abu Bakar Siddiq to his supervisor Mohammed Masum Iqbal analyzing the general banking activities of Al-Arafah Islami Bank Limited's Panthapath branch in Dhaka, Bangladesh. The report includes an introduction, background of the study, objectives, methodology, and limitations. It also provides an overview of Al-Arafah Islami Bank including its vision, mission, branches, board of directors, and capital. The main body of the report analyzes the bank's general banking functions, products, accounts, clearing process, remittance services, and deposit accounts.
A comparative study on islamic banking in bangladeshMd. Shahinuzzaman
A banking system that is based on the principles of Islamic law (also known Shariah) and guided by Islamic economics. Two basic principles behind Islamic banking are the sharing of profit and loss and, significantly, the prohibition of the collection and payment of interest. Collecting interest is not permitted under Islamic law. Where the conventional banking follows conventional interest-based principle.
The document provides details about Agrani Bank Limited (ABL), a state-owned commercial bank in Bangladesh. It discusses ABL's establishment in 1972 through the merger of two other banks. It notes that ABL has an authorized capital of 800 million taka and paid-up capital of 248 million taka, with total equity of 725 million taka as of 2010. ABL has over 867 branches across Bangladesh, including 10 corporate branches, 341 town branches, and 526 rural branches. The document also gives an overview of ABL's management and board of directors.
This document provides an introduction and background on Islami Bank Bangladesh Limited (IBBL). Some key points:
- IBBL was established in 1983 as the first interest-free bank in Bangladesh, inspired by the desire of Bangladeshis to conduct banking according to Islamic principles.
- It has grown to be a leading private commercial bank in Bangladesh, with over 200 branches across the country.
- IBBL aims to establish an equitable, welfare-oriented banking system and contribute to Bangladesh's economic development, including priority sectors and rural areas.
- It has played an important role in industrial financing, employment generation, and providing services to low-income communities in Bangladesh.
Financial Performance Evaluation of Al-Arafah Islami Bank Limited.Rizwan Khan
Southeast Bank Limited's financial performance over 2010-2014 is analyzed using various ratios. The current ratio declined from 1.52 to 1.24, indicating current assets are not sufficiently covering current liabilities. Net profit margin decreased from 32% to 33%, while return on assets increased slightly from 2.26% to 1.67% and return on equity from 19.41% to 16.51%, showing mixed profitability. Cost to income ratio improved significantly from 70.04% to 57.96%, but was still higher than industry averages, indicating room for improving operational efficiency. Overall, the bank showed steady but moderate financial growth and performance during the period.
The document discusses the differences between public and private banks in Bangladesh. It provides lists of public banks such as Sonali Bank and private banks such as BRAC Bank. It then analyzes the strengths, weaknesses, opportunities, and threats of both public and private banks. Finally, it concludes that both types of banks are essential for economic development in Bangladesh and provides recommendations such as using more IT, introducing new products, and providing staff training.
Financial Performance Analysis of Sonali BankMd. Shohel Rana
Sonali Bank Limited is Bangladesh's largest bank. It has over 1211 branches across Bangladesh and operates internationally. The report analyzes Sonali Bank's financial performance over the last 5 years through ratio analysis using data from annual reports and income statements. It finds constraints that hinder the bank's performance and provides suggestions. The analysis improves the author's practical knowledge of banking and report writing skills.
General Banking Activities & Financial Performance of Agrani Bank LimitedEmran Hosain
This report has been prepared as a part of the internship program, which is an integral part of the BBA Program .Under this program a student has to take a total of 8 semesters. A student has to take a 3-month internship program to an organization. The report on “A study on General Banking Activities & Financial Performance of Agrani Bank Limited” has been prepare to fulfill an essential requirement .
An analysis of general banking activitieszahurul88
This document is an internship report submitted by Abu Bakar Siddiq to his supervisor Mohammed Masum Iqbal analyzing the general banking activities of Al-Arafah Islami Bank Limited's Panthapath branch in Dhaka, Bangladesh. The report includes an introduction, background of the study, objectives, methodology, and limitations. It also provides an overview of Al-Arafah Islami Bank including its vision, mission, branches, board of directors, and capital. The main body of the report analyzes the bank's general banking functions, products, accounts, clearing process, remittance services, and deposit accounts.
A comparative study on islamic banking in bangladeshMd. Shahinuzzaman
A banking system that is based on the principles of Islamic law (also known Shariah) and guided by Islamic economics. Two basic principles behind Islamic banking are the sharing of profit and loss and, significantly, the prohibition of the collection and payment of interest. Collecting interest is not permitted under Islamic law. Where the conventional banking follows conventional interest-based principle.
The document provides details about Agrani Bank Limited (ABL), a state-owned commercial bank in Bangladesh. It discusses ABL's establishment in 1972 through the merger of two other banks. It notes that ABL has an authorized capital of 800 million taka and paid-up capital of 248 million taka, with total equity of 725 million taka as of 2010. ABL has over 867 branches across Bangladesh, including 10 corporate branches, 341 town branches, and 526 rural branches. The document also gives an overview of ABL's management and board of directors.
The document is an internship report submitted by Susmita Sen to her lecturer, Mrs. Asphia Habib, on her internship at the Banasree Branch of Southeast Bank Limited. It includes an introduction outlining the background and objectives of the report, as well as the scope and methodology of the study. The report also provides an overview of Southeast Bank, including its vision, management structure, products and services. Furthermore, it analyzes the bank's performance and achievements, and conducts a SWOT analysis. The main body of the report describes the various activities of general banking observed during the internship, such as account opening, deposits, clearing, and loan processing.
Human: Thank you for the
The document analyzes the CASA ratio of IDBI Bank in Sitabuldi, Nagpur and provides solutions to increase it. It discusses the meaning of CASA, current network of IDBI Bank, objectives of analyzing the CASA ratio, and marketing strategies used by the bank. Research methodology involved collecting primary data through surveys and secondary data from sources like the bank's website. Suggestions to increase CASA ratio included opening more savings/current accounts, expanding branches/ATMs, installing cash deposit machines, and launching new e-services. The study aimed to understand customer banking habits and issues to help the bank improve its CASA ratio.
India being a developing country has been progressing since independence with the great sup-port of banking system in the country. The role of commercial bank in the progress of the country is considered as a benchmark. For the high rate of capital formation the role of commercial bank has no any other alternative. But yet India needs a great amount of development and growth for the time to come where again the banking system will become a milestone but the banking system has only one big issue that is of Non Performing Assets.
In general, the non performing assets are found more comparatively in the public sector banks in comparisons to private bank because of liberal rules for the debt recovery. Now a days the RBI has is-sued strict guidelines to reduce NPA,s in the banks and due to that the proportion of NPA,s has re-duced up to the extent but not all together. In the present paper a study is conducted to check the NPA,s of State Bank Of India during 2012-13 to 2016-17 and suggestion to reduce the NPA,s has also been drawn.
And much more
The document discusses the functions and role of commercial banks in Bangladesh. It defines commercial banks as financial institutions that provide transactional, savings, and money market accounts while accepting time deposits. It then lists some of the major commercial banks in Bangladesh and their functions, which include receiving deposits, advancing various types of loans, and discounting bills. The document also outlines how commercial banks contribute to economic development in Bangladesh and discusses their evolving role in the 21st century global banking environment.
This document discusses credit appraisal systems for small and medium enterprises (SMEs) in India. It outlines the banking industry landscape and classifications. The research methodology involves analyzing case studies of loan applications using various financial tools and ratios to evaluate capital budgeting, risk, and overall financial position. The findings show the case studies were positively assessed based on financials. Suggestions include improving rating mechanisms, personnel skills, and customizing products while revising credit policies periodically. The conclusion is credit appraisal considers multiple factors beyond just financials, including business viability, industry, management quality and loan conduct.
An Internship Report On Investment Management Analysis of Al-Arafah Islami Ba...Mahfuz Hasan
An Internship Report On
Investment Management Analysis of Al-Arafah Islami Bank Ltd.
Executive Summary
The first chapter shows different aspects of the report like a brief introduction, origin
of the report, statement of the Issue, objectives, significance, methodology &
limitations of the study. Second chapter shows a brief company overview. In this
section different important data about Al-Arafah Islami Bank Limited is provided.
Background, vision, mission, commitments, special features, product line,
organogram of AIBL and some other necessary company related information is
provided in this chapter.
The third chapter is about literature review. In this chapter I described the investment
management policy, department, objectives, strategies, importance, under Islami
Sharia.
The fourth chapter is the most important chapter of this report. Chapter 4 describes
investment management Analysis & performance of AIBL showed current investment
position of the bank and some previous records. I also described Sharia concept about
investment of the bank. There is a detailed description about their investment products
so that their managing strategy could be understood more clearly.
Finally, in the last chapter I stated some recommendations for the
improvement of the bank and then the conclusion has been made.
Financial Performance Analysis Of Janata Bank LimitedHasnan Imtiaz
This document provides an overview and analysis of a report on the financial performance of Janata Bank Ltd. It begins with an introduction to the bank, describing its role in Bangladesh's economy and financial system. It then outlines the objectives, methodology and scope of the report, which includes analyzing Janata Bank's financial statements from 2009-2013 to identify strengths and weaknesses. The document provides context on the bank's background, objectives, and awards it has received. It describes the report's purpose as evaluating the bank's past financial performance to help inform management decision-making.
This document provides information about a study on SME investment activities and disbursement processes at EXIM Bank Ltd. in Bangladesh. It includes the objectives of the study, an organizational overview of EXIM Bank, details about their SME products and services, eligibility criteria for SME loans, procedures for SME investment, and a comparative analysis of SME banking at EXIM Bank and four other private commercial banks in Bangladesh. The document aims to provide insight into EXIM Bank's SME investment procedures and their position in the SME banking sector relative to competitors.
Report on An Empirical Study on Service-oriented E-Banking Solutions of Sonal...Nure Junnatul Mostazir
E-banking implies provision of banking products and services through electronic delivery channels to provide anytime, anywhere and anyhow banking. It offers easy, faster, convenient, low-cost banking services around the clock. E-Banking as the wave of the future, provides enormous benefits to consumers in terms of cost of transactions, either through the internet, telephone or other electronic delivery channels. E-Banking is now widely practiced in Bangladesh. Sonali Bank Limited (SBL) is the largest and leading nationalized commercial bank in Bangladesh. To in line with the modern technology trends and to keep the highest brand value, SBL has introduced several E-banking solutions. I am working with SBL as a Senior officer since 2015. The experiences with SBL has helped me to match my theoretical knowledge with practical understanding and help me to choose the topic “An Empirical Study on Service-oriented E-Banking Solutions of Sonali Bank Limited” for my internship of the MBA program.
Internship report on MCB Limited by Labeeda FaridLabeeda Farid
This internship report summarizes the internship experience of Labeeda Farid at MCB Bank Limited, focusing on the human resource department. MCB Bank is one of the largest and oldest banks in Pakistan, established in 1947. The report provides an overview of MCB Bank, including its vision, history, organizational structure, products and services. It also describes the key departments Labeeda Farid worked in, including customer dealing and operations, and the tasks she completed during her six-week internship.
This document provides an overview of Bank Alfalah Limited in Pakistan. It discusses the bank's history, management structure, objectives, vision, mission, operations, competitors and departments. Some key points:
- Bank Alfalah was incorporated in 1992 and began banking operations in 1997 after being privatized. It is majority owned by the Abu Dhabi Group.
- The bank has over 300 branches across Pakistan and a few international branches. It aims to be a leading financial institution with competitive advantages.
- Departments discussed include operations, accounting, clearing, remittances and account opening. The operations department oversees these functions.
- Competitors include several major Pakistani banks such as H
“Analysis of Financial Performance of Jamuna Bank Limited”.pptfaqrul islam
Presentationon
“ANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.’’
AREAS COVERED:
Objectives of the Report
The methodology of the Report
Limitations
Company Overview
Ratio Analysis of Jamuna Bank Ltd
Comparative Analysis
Findings of the Study
Recommendations
OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial performance of Jamuna Bank Limited.
Specific Objectives:
To analyze the liquidity position of Jamuna Bank Limited.
To analyze the asset utilization performance of Jamuna Bank Ltd.
To assess the debt position of Jamuna Bank Ltd.
To analyze the profitability Jamuna Bank Ltd.
To compare the financial performance of Jamuna Bank Ltd. within the banking industry.
METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd.
INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis.
Trend Analysis: Trend analysis is the analysis of firm’s performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a company’s financial condition improving or degenerating.
Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period.
LIMITATIONS
One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd.
The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time.
Large scale analysis was not possible due to constraints & restrictions posted by the banking authority.
Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth.
Every organization has report did not disclose much information for the sake of organization confidentiality.
I carried out such a study for the first time so inexperience is one of the main constraints of study.
COMPANY OVERVIEW:
This report analyzes customer satisfaction with banking deposit products from State Bank of India (SBI). The report includes an introduction on the importance of customer satisfaction. It then outlines the objectives, research methodology, scope and limitations of the study. Key findings from data analysis include that most customers are satisfied with SBI's services and prefer its low interest rates and longer repayment periods. Suggestions for SBI include improving customer awareness, disclosing any hidden fees, and focusing more on retaining existing customers through better customer service.
The impact of merger and acquisition of the performance and growth of banks inBalaramDhara
The document appears to be a project submitted for a Master's degree that examines the impact of mergers and acquisitions on the performance and growth of banks in India. It includes sections on an introduction/overview of the Indian banking sector, the conceptual framework used for the study, a literature review, research methodology, data analysis and interpretation, and conclusions. The project was conducted under the guidance of Dr. Jignesh Dalal to fulfill degree requirements at the University of Mumbai."
The document summarizes major scams, irregularities, and heists in the Bangladeshi banking sector over the past decade. It details several instances where state-owned, private, and foreign commercial banks embezzled funds totaling billions of taka through fraudulent loans and money laundering. In response, the Anti-Corruption Commission filed cases against bank officials and borrowers, while the Bangladesh Bank appointed observers or conducted audits at troubled banks. Overall, widespread corruption and mismanagement have undermined the stability and performance of the banking sector.
ECONOMIC AND FINANCIAL ANALYSIS OF SBI AND BOB Jeetu Matta
This document provides an analysis of State Bank of India (SBI) and Bank of Baroda (BOB). It begins with an executive summary that outlines the objectives of the analysis, which are to examine different government norms, functions, risks, and strategies related to commercial banking in India. It also aims to analyze how economic issues affect the Indian banking sector. The document then provides detailed information on the introduction and functions of banks in India, types of bank accounts, an introduction to SBI and BOB, comparative analysis of banks and non-banking financial institutions, impact of mergers on cost efficiency, government policies related to SBI and BOB, risk management, effects of inflation on commercial banks, data analysis through financial ratios
A report on Credit Risk Management in BanksAnurag Ghosh
This document discusses credit risk management in banks. It begins with an introduction and methodology section describing the sources of data analyzed. It then includes an index and sections on the banking scenario in India, credit policies, data analysis of NPA levels in major Indian banks showing a correlation between loans and NPAs, definitions of business and credit risk, causes of credit risk, credit risk assessment techniques, and other risk management strategies like credit ratings and ALM. The document analyzes challenges for banks and provides recommendations to better manage credit risk.
1. The document discusses the foreign exchange activities of Uttara Bank Ltd in Bangladesh. It provides background on the importance of banking in economic development and the reforms Bangladesh has undertaken in its financial sector.
2. It describes the author's 3-month internship at Uttara Bank Ltd in Ramna Branch studying the bank's foreign exchange operations. The objectives are to understand UBL's international trade processes, identify issues in foreign exchange activities, and recommend solutions.
3. Both primary and secondary data were used, including interviews with bank officers and analysis of UBL's annual reports. The study analyzes UBL's export/import trends, customer satisfaction, and strengths/weaknesses in foreign exchange to provide
Internship Report on Online Banking OperationMSKarim2
This report is prepared as a partial requirement of the internship phase of BBA program in BGC Trust University Bangladesh with major in FINANCE. I was assigned to Janata Bank Ltd. by the department of Business Administration. This report is based on Online Banking Practices of Janata Bank Ltd. This report contains five chapters
This document analyzes the financial performance of Islami Bank Bangladesh Limited (IBBL) from 2006 to 2010. It examines various financial ratios to evaluate IBBL's performance, including productivity ratios like deposit per branch and profit per branch, profitability ratios like return on assets and return on equity, asset quality ratios like classified investments to total investments, and solvency ratios. The analysis finds that IBBL has generally increased its performance efficiency over the years based on these ratios. For example, return on assets was highest in 2009, while growth in total credits, deposits per branch, and profit per branch were also positive. However, some ratios like return on equity indicated higher risk. Overall, the study uses financial ratio analysis to assess IB
3 body part-61dd1aab-1c40-4fa8-b711-6ade24efd150Sharif Sardar
This document summarizes a study on the prospects and problems of Islamic banking in Bangladesh from the perspective of Islamic and conventional bankers. The study found high demand among Bangladeshis for interest-free banking in accordance with Islamic principles. However, Islamic banks face criticisms that they do not fully apply Islamic rules and include some interest in their dealings. The study also notes lack of legal support, expertise, and training as impediments to the growth of Islamic banking in Bangladesh. Through surveys of Islamic and conventional bankers, the study aimed to assess views on opportunities and challenges for Islamic banking and inform policies to support its development.
The document is an internship report submitted by Susmita Sen to her lecturer, Mrs. Asphia Habib, on her internship at the Banasree Branch of Southeast Bank Limited. It includes an introduction outlining the background and objectives of the report, as well as the scope and methodology of the study. The report also provides an overview of Southeast Bank, including its vision, management structure, products and services. Furthermore, it analyzes the bank's performance and achievements, and conducts a SWOT analysis. The main body of the report describes the various activities of general banking observed during the internship, such as account opening, deposits, clearing, and loan processing.
Human: Thank you for the
The document analyzes the CASA ratio of IDBI Bank in Sitabuldi, Nagpur and provides solutions to increase it. It discusses the meaning of CASA, current network of IDBI Bank, objectives of analyzing the CASA ratio, and marketing strategies used by the bank. Research methodology involved collecting primary data through surveys and secondary data from sources like the bank's website. Suggestions to increase CASA ratio included opening more savings/current accounts, expanding branches/ATMs, installing cash deposit machines, and launching new e-services. The study aimed to understand customer banking habits and issues to help the bank improve its CASA ratio.
India being a developing country has been progressing since independence with the great sup-port of banking system in the country. The role of commercial bank in the progress of the country is considered as a benchmark. For the high rate of capital formation the role of commercial bank has no any other alternative. But yet India needs a great amount of development and growth for the time to come where again the banking system will become a milestone but the banking system has only one big issue that is of Non Performing Assets.
In general, the non performing assets are found more comparatively in the public sector banks in comparisons to private bank because of liberal rules for the debt recovery. Now a days the RBI has is-sued strict guidelines to reduce NPA,s in the banks and due to that the proportion of NPA,s has re-duced up to the extent but not all together. In the present paper a study is conducted to check the NPA,s of State Bank Of India during 2012-13 to 2016-17 and suggestion to reduce the NPA,s has also been drawn.
And much more
The document discusses the functions and role of commercial banks in Bangladesh. It defines commercial banks as financial institutions that provide transactional, savings, and money market accounts while accepting time deposits. It then lists some of the major commercial banks in Bangladesh and their functions, which include receiving deposits, advancing various types of loans, and discounting bills. The document also outlines how commercial banks contribute to economic development in Bangladesh and discusses their evolving role in the 21st century global banking environment.
This document discusses credit appraisal systems for small and medium enterprises (SMEs) in India. It outlines the banking industry landscape and classifications. The research methodology involves analyzing case studies of loan applications using various financial tools and ratios to evaluate capital budgeting, risk, and overall financial position. The findings show the case studies were positively assessed based on financials. Suggestions include improving rating mechanisms, personnel skills, and customizing products while revising credit policies periodically. The conclusion is credit appraisal considers multiple factors beyond just financials, including business viability, industry, management quality and loan conduct.
An Internship Report On Investment Management Analysis of Al-Arafah Islami Ba...Mahfuz Hasan
An Internship Report On
Investment Management Analysis of Al-Arafah Islami Bank Ltd.
Executive Summary
The first chapter shows different aspects of the report like a brief introduction, origin
of the report, statement of the Issue, objectives, significance, methodology &
limitations of the study. Second chapter shows a brief company overview. In this
section different important data about Al-Arafah Islami Bank Limited is provided.
Background, vision, mission, commitments, special features, product line,
organogram of AIBL and some other necessary company related information is
provided in this chapter.
The third chapter is about literature review. In this chapter I described the investment
management policy, department, objectives, strategies, importance, under Islami
Sharia.
The fourth chapter is the most important chapter of this report. Chapter 4 describes
investment management Analysis & performance of AIBL showed current investment
position of the bank and some previous records. I also described Sharia concept about
investment of the bank. There is a detailed description about their investment products
so that their managing strategy could be understood more clearly.
Finally, in the last chapter I stated some recommendations for the
improvement of the bank and then the conclusion has been made.
Financial Performance Analysis Of Janata Bank LimitedHasnan Imtiaz
This document provides an overview and analysis of a report on the financial performance of Janata Bank Ltd. It begins with an introduction to the bank, describing its role in Bangladesh's economy and financial system. It then outlines the objectives, methodology and scope of the report, which includes analyzing Janata Bank's financial statements from 2009-2013 to identify strengths and weaknesses. The document provides context on the bank's background, objectives, and awards it has received. It describes the report's purpose as evaluating the bank's past financial performance to help inform management decision-making.
This document provides information about a study on SME investment activities and disbursement processes at EXIM Bank Ltd. in Bangladesh. It includes the objectives of the study, an organizational overview of EXIM Bank, details about their SME products and services, eligibility criteria for SME loans, procedures for SME investment, and a comparative analysis of SME banking at EXIM Bank and four other private commercial banks in Bangladesh. The document aims to provide insight into EXIM Bank's SME investment procedures and their position in the SME banking sector relative to competitors.
Report on An Empirical Study on Service-oriented E-Banking Solutions of Sonal...Nure Junnatul Mostazir
E-banking implies provision of banking products and services through electronic delivery channels to provide anytime, anywhere and anyhow banking. It offers easy, faster, convenient, low-cost banking services around the clock. E-Banking as the wave of the future, provides enormous benefits to consumers in terms of cost of transactions, either through the internet, telephone or other electronic delivery channels. E-Banking is now widely practiced in Bangladesh. Sonali Bank Limited (SBL) is the largest and leading nationalized commercial bank in Bangladesh. To in line with the modern technology trends and to keep the highest brand value, SBL has introduced several E-banking solutions. I am working with SBL as a Senior officer since 2015. The experiences with SBL has helped me to match my theoretical knowledge with practical understanding and help me to choose the topic “An Empirical Study on Service-oriented E-Banking Solutions of Sonali Bank Limited” for my internship of the MBA program.
Internship report on MCB Limited by Labeeda FaridLabeeda Farid
This internship report summarizes the internship experience of Labeeda Farid at MCB Bank Limited, focusing on the human resource department. MCB Bank is one of the largest and oldest banks in Pakistan, established in 1947. The report provides an overview of MCB Bank, including its vision, history, organizational structure, products and services. It also describes the key departments Labeeda Farid worked in, including customer dealing and operations, and the tasks she completed during her six-week internship.
This document provides an overview of Bank Alfalah Limited in Pakistan. It discusses the bank's history, management structure, objectives, vision, mission, operations, competitors and departments. Some key points:
- Bank Alfalah was incorporated in 1992 and began banking operations in 1997 after being privatized. It is majority owned by the Abu Dhabi Group.
- The bank has over 300 branches across Pakistan and a few international branches. It aims to be a leading financial institution with competitive advantages.
- Departments discussed include operations, accounting, clearing, remittances and account opening. The operations department oversees these functions.
- Competitors include several major Pakistani banks such as H
“Analysis of Financial Performance of Jamuna Bank Limited”.pptfaqrul islam
Presentationon
“ANALYSIS OF FINANCIAL PERFORMANCE OF JAMUNA BANK LTD.’’
AREAS COVERED:
Objectives of the Report
The methodology of the Report
Limitations
Company Overview
Ratio Analysis of Jamuna Bank Ltd
Comparative Analysis
Findings of the Study
Recommendations
OBJECTIVES OF THE REPORT
Broad Objective:
The board objective of this is report to analyze the financial performance of Jamuna Bank Limited.
Specific Objectives:
To analyze the liquidity position of Jamuna Bank Limited.
To analyze the asset utilization performance of Jamuna Bank Ltd.
To assess the debt position of Jamuna Bank Ltd.
To analyze the profitability Jamuna Bank Ltd.
To compare the financial performance of Jamuna Bank Ltd. within the banking industry.
METHODOLOGY
Research Design:
This report is descriptive in nature which revels the financial performance of Jamuna Bank Ltd. It has also been administered by collecting secondary data. The secondary are collected from the annual report of Jamuna Bank Ltd, annual report of Bangladesh Bank, Website & book. The data are collected for the period of 2012 to 2016. The use of primary data is very limited in the report. Some information has been collected from observation & discussion with officers of Jamuna Bank Ltd.
INSTRUMENTS USED FOR ANALYSIS:
The ratio analysis is used to analyze the financial Performance of Jamuna Bank Ltd Ltd. Different types of computer software such as- Microsoft word, Microsoft excel etc. are used for analyzing and reporting purpose of the study. The ratio analysis is conducted in form of trend analysis.
Trend Analysis: Trend analysis is the analysis of firm’s performance over time using ratios. It is really important to analyze trend in ratio as well as their absolute levels. This analysis informs us whether a company’s financial condition improving or degenerating.
Comparative Analysis: Comparative analysis takes several periods of information and compares them from period to period.
LIMITATIONS
One of the major limitations is the shortage of internship period. Since three month is not enough to know everything of a bank, so this report does not contain all the area of Jamuna Bank ltd.
The employees in the Jamuna Bank ltd. are so much busy in their responsible fields they could provide me very little time.
Large scale analysis was not possible due to constraints & restrictions posted by the banking authority.
Limitation of personal knowledge is another one. Some knowledge has known no bound, so this report is incapable to represent all things with more depth.
Every organization has report did not disclose much information for the sake of organization confidentiality.
I carried out such a study for the first time so inexperience is one of the main constraints of study.
COMPANY OVERVIEW:
This report analyzes customer satisfaction with banking deposit products from State Bank of India (SBI). The report includes an introduction on the importance of customer satisfaction. It then outlines the objectives, research methodology, scope and limitations of the study. Key findings from data analysis include that most customers are satisfied with SBI's services and prefer its low interest rates and longer repayment periods. Suggestions for SBI include improving customer awareness, disclosing any hidden fees, and focusing more on retaining existing customers through better customer service.
The impact of merger and acquisition of the performance and growth of banks inBalaramDhara
The document appears to be a project submitted for a Master's degree that examines the impact of mergers and acquisitions on the performance and growth of banks in India. It includes sections on an introduction/overview of the Indian banking sector, the conceptual framework used for the study, a literature review, research methodology, data analysis and interpretation, and conclusions. The project was conducted under the guidance of Dr. Jignesh Dalal to fulfill degree requirements at the University of Mumbai."
The document summarizes major scams, irregularities, and heists in the Bangladeshi banking sector over the past decade. It details several instances where state-owned, private, and foreign commercial banks embezzled funds totaling billions of taka through fraudulent loans and money laundering. In response, the Anti-Corruption Commission filed cases against bank officials and borrowers, while the Bangladesh Bank appointed observers or conducted audits at troubled banks. Overall, widespread corruption and mismanagement have undermined the stability and performance of the banking sector.
ECONOMIC AND FINANCIAL ANALYSIS OF SBI AND BOB Jeetu Matta
This document provides an analysis of State Bank of India (SBI) and Bank of Baroda (BOB). It begins with an executive summary that outlines the objectives of the analysis, which are to examine different government norms, functions, risks, and strategies related to commercial banking in India. It also aims to analyze how economic issues affect the Indian banking sector. The document then provides detailed information on the introduction and functions of banks in India, types of bank accounts, an introduction to SBI and BOB, comparative analysis of banks and non-banking financial institutions, impact of mergers on cost efficiency, government policies related to SBI and BOB, risk management, effects of inflation on commercial banks, data analysis through financial ratios
A report on Credit Risk Management in BanksAnurag Ghosh
This document discusses credit risk management in banks. It begins with an introduction and methodology section describing the sources of data analyzed. It then includes an index and sections on the banking scenario in India, credit policies, data analysis of NPA levels in major Indian banks showing a correlation between loans and NPAs, definitions of business and credit risk, causes of credit risk, credit risk assessment techniques, and other risk management strategies like credit ratings and ALM. The document analyzes challenges for banks and provides recommendations to better manage credit risk.
1. The document discusses the foreign exchange activities of Uttara Bank Ltd in Bangladesh. It provides background on the importance of banking in economic development and the reforms Bangladesh has undertaken in its financial sector.
2. It describes the author's 3-month internship at Uttara Bank Ltd in Ramna Branch studying the bank's foreign exchange operations. The objectives are to understand UBL's international trade processes, identify issues in foreign exchange activities, and recommend solutions.
3. Both primary and secondary data were used, including interviews with bank officers and analysis of UBL's annual reports. The study analyzes UBL's export/import trends, customer satisfaction, and strengths/weaknesses in foreign exchange to provide
Internship Report on Online Banking OperationMSKarim2
This report is prepared as a partial requirement of the internship phase of BBA program in BGC Trust University Bangladesh with major in FINANCE. I was assigned to Janata Bank Ltd. by the department of Business Administration. This report is based on Online Banking Practices of Janata Bank Ltd. This report contains five chapters
This document analyzes the financial performance of Islami Bank Bangladesh Limited (IBBL) from 2006 to 2010. It examines various financial ratios to evaluate IBBL's performance, including productivity ratios like deposit per branch and profit per branch, profitability ratios like return on assets and return on equity, asset quality ratios like classified investments to total investments, and solvency ratios. The analysis finds that IBBL has generally increased its performance efficiency over the years based on these ratios. For example, return on assets was highest in 2009, while growth in total credits, deposits per branch, and profit per branch were also positive. However, some ratios like return on equity indicated higher risk. Overall, the study uses financial ratio analysis to assess IB
3 body part-61dd1aab-1c40-4fa8-b711-6ade24efd150Sharif Sardar
This document summarizes a study on the prospects and problems of Islamic banking in Bangladesh from the perspective of Islamic and conventional bankers. The study found high demand among Bangladeshis for interest-free banking in accordance with Islamic principles. However, Islamic banks face criticisms that they do not fully apply Islamic rules and include some interest in their dealings. The study also notes lack of legal support, expertise, and training as impediments to the growth of Islamic banking in Bangladesh. Through surveys of Islamic and conventional bankers, the study aimed to assess views on opportunities and challenges for Islamic banking and inform policies to support its development.
The document discusses foreign equity investment in Pakistan's Islamic banking system. It provides background on the introduction of interest-free banking in Pakistan in the 1970s. It then analyzes performance measures for Islamic, government, and private banks in Pakistan from 2006-2010 based on ratios like return on assets, equity, and liquidity. Overall, Islamic banks showed gradually increasing balance sheets but zigzagging income statements, while government banks grew steadily except for reserves. The conclusion is that Islamic banking provides an alternative to conventional systems and attracts foreign investment due to its adherence to strong beliefs.
This document summarizes a research paper that compares the performance of Islamic and conventional banks in Pakistan between 2007-2011. The paper finds that Islamic banks performed better than conventional banks during this period. Key differences noted were that Islamic banks promote equity financing, while conventional banks rely solely on debt financing. Return on assets was also higher for Islamic banks, indicating they operate more efficiently. In conclusion, the paper finds that Islamic banks have a bright future within Pakistan's banking industry.
The document discusses the concepts and principles of Islamic banking and finance. It provides an overview of Islamic banking since its inception, noting it focuses on risk sharing and limiting unnecessary risk. The document then discusses the emergence and development of Islamic banking specifically in the United Arab Emirates since the 1960s. It notes that currently, Islamic banking accounts for over 20% of banking in the UAE and contributes approximately 8.5% to Dubai's GDP and 10% to the UAE's overall GDP. Regulatory bodies that oversee Islamic banks and ensure Sharia compliance are also summarized.
The document discusses capital challenges faced by Islamic banks in Indonesia in expanding their business. It analyzes data from Bank Syariah Mandiri from 2005 to 2016. The results of a statistical analysis show that both capital and profits have a significant positive influence on the expansion of Bank Syariah Mandiri's financing. However, Islamic banks in Indonesia face challenges increasing their business expansion due to their dependence on capital from conventional bank shareholders and lack of support from the government compared to conventional banks. Government policies are needed to help Islamic banks become independent and better support their growth.
This document summarizes the opportunities and challenges facing Indonesian Islamic financial institutions with the establishment of the ASEAN Economic Community in 2015. It finds that Indonesia has opportunities to become a large player in global Islamic finance due to its large Muslim population and natural resources. However, it also faces challenges from the free movement of skilled labor, as Indonesia has minimal experience in Islamic finance human resources. The document analyzes this using a SWOT framework and concludes that Indonesia has strong sharia accounting standards for its Islamic banks. It recommends strategies like competitive returns to attract customers and increasing public education on Islamic banking principles.
This document analyzes the efficiency of conventional and Islamic banks in Indonesia using data envelopment analysis from 2002-2006. The study finds that Islamic banks are slightly more efficient than conventional banks, though both are improving. Income is the most efficient factor for both bank types, while labor is always inefficient. Deposits are improving in conventional banks but worsening in Islamic banks, while financing has been a problem for conventional banks but high for Islamic banks. The document recommends Islamic banks focus more on attracting floating customers and improving human resources.
The Factors Affecting Mudharabah Deposits of Sharia Banking in Indonesiainventionjournals
Mudharabah deposit is one of main fund resource of sharia bank, teherefore the growth must be maintained. This research is aimed to find whether there are influences of profit-sharing rate of mudharabah saving, interest rate of saving in conventional bank, growth rate of Jakarta Islamic Index (JII), and Gross Domestic Product (GDP) to the amount of mudharabah saving in sharia banks. The sharia banks which are used in this research are all of sharia commercial bank in Indonesia.The method of this research is Ordinary Least Square (OLS) with quarterly panel data from 2006 to 2015 of the twelve sharia banks which are observed. The approach model which is used in this research is Fixed Effect Model. The result of this research showed that profit-sharing rate of mudharabah saving, interest rate of saving, growth rate of Jakarta Islamic Index (JII), and Gross Domestic Product (GDP) have significant influences to the amount of mudharabah saving in sharia banks. Profit-sharing rate of mudharabah saving, growth rate of Jakarta Islamic Index (JII), and Gross Domestic Product (GDP) have positive influences to the amount of mudharabah saving, Meanwhile, interest rate of saving in conventional bank has a negative influence to the amount of mudharabah saving
Overview on IBBPLC the First Shariah Based Bak of South Aisa.pdfArfanAhmed22
This document provides an overview of Islamic banking in Bangladesh. It discusses the history and evolution of Islamic banking from its founding principles in the 1950s to its current state. Some key points:
- Bangladesh has over 2,300 Islamic banking branches and windows serving over 4 million customers, with total deposits and investments of over $43 billion and $29 billion respectively.
- Islamic banks in Bangladesh focus on socially responsible financing including agriculture, SMEs, housing, and poverty alleviation. They also provide various deposit products to promote causes like Hajj and waqf.
- The future of Islamic banking in Bangladesh looks promising due to the large Muslim population, growing demand, and central bank support through regulatory reforms and
Overview on IBBPLC the First Shariah Based Bak of South Aisa.pdfArfanAhmed22
This document provides an overview of Islamic banking in Bangladesh. It discusses the history and evolution of Islamic banking from its founding principles in the 1950s to its current state. Some key points:
- Bangladesh has over 2,300 Islamic banking branches and windows serving over 4 million customers, with total deposits and investments of over $43 billion and $29 billion respectively.
- Islamic banks in Bangladesh focus on socially responsible financing including agriculture, SMEs, housing, and poverty alleviation. They also provide various deposit products to promote causes like Hajj and waqf.
- The future of Islamic banking in Bangladesh looks promising due to the large Muslim population, growing demand, and central bank support through regulatory reforms and
This document provides background information on a study of the foreign exchange performance of Shahjalal Islami Bank Ltd. It discusses the objectives of the report, which are to evaluate the bank's foreign exchange services including import, export, remittance and to identify any problems and provide suggestions. The methodology, sources of data, scope and limitations of the study are also outlined. It then provides an overview of the company including its mission, vision and features to give context to the foreign exchange analysis that will be presented.
This document provides an overview of Social Islami Bank Limited (SIBL) in Bangladesh. It discusses the bank's history, founding in 1995. It outlines SIBL's mission to provide financial assistance to commercial, industrial and agricultural sectors in Bangladesh according to Islamic principles, which prohibit interest and investing in industries deemed unethical. The document also describes SIBL's branches, management structure, products and services. It provides context on the development of Islamic banking globally and in Bangladesh.
11.the tendency of customers towards the acceptance of islamic banking in bah...Alexander Decker
This document summarizes a research study examining customer tendencies toward Islamic banking compared to conventional banking in Bahawalpur, Pakistan. The study used both descriptive and analytical research designs, collecting data through a questionnaire of 125 customers of Islamic banks. Key findings were that factors like interest-free banking, mutual participation, transparency, service quality and marketing strategies significantly influenced customer use of Islamic banking services over conventional services. However, the study was limited by its small sample size and focus only on one region of Pakistan. It suggests expanding the study nationally to gain more implications. In conclusion, the study found high acceptance and growing interest in Islamic banking in Bahawalpur, but that improvements could still be made through better marketing and customer services.
11.[39 50]the tendency of customers towards the acceptance of islamic banking...Alexander Decker
This document summarizes a research study examining customer tendencies toward Islamic banking compared to conventional banking in Bahawalpur, Pakistan. The study used both descriptive and analytical research designs, collecting data through questionnaires with 125 customers of Islamic banks. Key findings were that factors like interest-free banking, mutual participation, transparency, service quality and marketing strategies significantly influenced customer use of Islamic banking services over conventional services. However, the study was limited by its small sample size and focus only on the Bahawalpur region. It suggests expanding the study to the whole of Pakistan. In conclusion, the study found high acceptance and growing interest in Islamic banking in Bahawalpur, but that improvements could still be made through better marketing and customer services.
Knowledge and perception of students regarding islamic banking in Sindh Pakistansanaullah noonari
Abstract
This research investigated the relationship between the university student’s perception and knowledge about
different concepts and terms used in the Islamic banking and products and services offered. Impact of age,
gender, area of study, area of residence, CGPA and family’s monthly income on the perception and knowledge
of students about Islamic banking was also analyzed. Data was collected from the postgraduate students
(Respondents # 60) selected randomly from two public sectors universities (Sindh Agriculture University Tando
jam and University of Sindh) along with one private sectors (ISRA) university of Hyderabad. Simple linear
regressions were used in order to check the impact of socioeconomic characteristics on the knowledge and
perception of students. University students were mainly surveyed to assess the knowledge and perception of
country’s intellectual cream of Islamic banking crop. Results showed that religious sincerity, not the better
knowledge of Islamic banking was the strongest predictor of personal banking performances. Result reflected
that overall perception and knowledge of students was significantly different from zero. Result suggested that
students had better perception about the Islamic banking but poor knowledge. It was found that the Arabic
language in specifying the products and services hindered the understandings of the students. Coefficient of age
and income showed a positive relation with the perception and knowledge of students regarding Islamic banking
in both public sector universities and Private Sector University. Result for area of study also displayed positive
relation with the perception and knowledge of students regarding Islamic banking. Gender, area of residence and
CGPA were not statistically significant which means these did not affected significantly on the perception and
knowledge of students about Islamic banking however in case of private Sector University CGPA count to be
factor, significantly effecting the perception of students.
Keywords: Islamic banking, perception, knowledge, products and services.
Growth of islamic banking in pakistan a comparative studyAlexander Decker
1) The study analyzed the growth of Islamic banking in Pakistan from 2004-2009 compared to conventional banks in terms of deposits, investments, assets, and equity.
2) The results found that Islamic banking grew at a higher average rate than conventional banks for deposits, assets, and equity, though the growth rates for investments were not statistically significant.
3) Specifically, the growth rates of deposits and assets for Islamic banks were statistically significantly higher than for conventional banks, indicating Islamic banking in Pakistan grew faster in these areas during the period studied.
11.growth of islamic banking in pakistan a comparative studyAlexander Decker
1) The study analyzed the growth of Islamic banking in Pakistan from 2004-2009 compared to conventional banks in terms of deposits, investments, assets, and equity.
2) The results found that Islamic banking grew at a higher average rate than conventional banks for deposits, assets, and equity, though the growth rates for investments were not statistically significant.
3) Specifically, the growth rates of deposits and assets for Islamic banks were statistically significantly higher than for conventional banks, indicating Islamic banking in Pakistan grew faster in these areas during the study period.
Islamic Banking: Inclusion in the Indian Banking SectorIOSR Journals
Innumerable changes have been witnessed in the Indian banking sector since last six decades. Various generations of financial sector reforms has changed the face and complexion of the Indian Banking Sector which is adopting various innovative practices with the focus on inclusive growth. Islamic banking is one such practice which is being considered in full fledged manner which otherwise has been practiced in an informal way. Islamic banking has set its foot on the path of rapid growth throughout the globe and India could not be isolated from it, looking at immense potential. The 1st Ernst & Young World Islamic Banking Competitiveness Report 2011 presented at the 18th Annual World Islamic Banking Conference stated that Islamic banking assets with commercial banks globally will reach US$1.1 trillion in 2012, a significant jump of 33% from their 2010 level of US$826 billion. The conventional banking as practiced by the Indian banking sector in its present form does stand in the way of the principles of Islamic banking which prohibits transaction on the basis of interest and operate on profit and loss based on Islamic principles. Introduction of interest free banking will require a lot of changes in the Banking Regulation Act.
Similar to Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited (20)
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In Benin, chilli pepper is a widely consumed as vegetable whose production requires the use of performant varieties. This work assessed, at Parakou and Malanville, the performance of six F1 hybrids of chilli including five imported (Laali, Laser, Nandi, Kranti, Nandita) and one local (De cayenne), in completely randomized block design at four replications and 15 plants per elementary plot. Agro-morphological data were collected and submitted to analysis of variance and factor analysis of mixed data. The results showed the effects of variety, location and their interactions were highly significant for most of the growth, earliness and yield traits. Imported hybrid varieties showed the best performances compared to the local one. Multivariate analysis revealed that 'De cayenne' was earlier, short in size, thin-stemmed, red fruits and less yielding (≈ 1 t.ha-1). The imported hybrids LaaliF1 and KrantiF1 were of strong vegetative vigor, more yielding (> 6 t.ha-1) by developing larger, long and hard fruits. Other hybrids showed intermediate performances. This study highlighted the importance of imported hybrids in improving yield and preservation of chili fruits. However, stability and adaptation analyses to local conditions are necessary for their adoption.
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The chances of an investor in the stock market depends mainly on some certain decisions in respect to equilibrium prices, which is the condition of a system competing favorably and effectively. This paper considered a stochastic model which was latter transformed to non-linear ordinary differential equation where stock volatility was used as a key parameter. The analytical solution was obtained which determined the equilibrium prices. A theorem was developed and proved to show that the proposed mathematical model follows a normal distribution since it has a symmetric property. Finally, graphical results were presented and the effects of the relevant parameters were discussed.
Influence of Nitrogen and Spacing on Growth and Yield of Chia (Salvia hispani...Premier Publishers
Chia is an emerging cash crop in Kenya and its production is inhibited by lack of agronomic management information. A field experiment was conducted in February-June and May-August 2021, to determine the influence of nitrogen and spacing on growth and yield of Chia. A randomized complete block design with a split plot arrangement was used with four nitrogen rates as the main plots (0, 40, 80, 120 kg N ha-1) and three spacing (30 cm x 15 cm (s1), 30 cm x 30 cm (s2), 50 cm x 50 cm (s3)). Application of 120 kg N ha-1 significantly increased (p≤0.05) vegetative growth and seed yield of Chia. Stem height, branches, stem diameter and leaves increased by 23-28%, 11-13%, 43-55% and 59-88% respectively. Spacing s3 significantly increased (p≤0.05) vegetative growth. An increase of 27-74%, 36-45% and 73-107% was recorded in number of leaves, stem diameter and dry weight, respectively. Chia yield per plant was significantly higher (p≤0.05) in s3. However, when expressed per unit area, s1 significantly produced higher yields. The study recommends 120 kg N ha-1 or higher nitrogen rates and a closer spacing of 15 cm x 30 cm as the best option for Chia production in Kenya.
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The document discusses a case study of enhancing social capital among rural women in Bukidnon Province, Philippines during the COVID-19 pandemic through a livelihood project. Key findings include:
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This paper presents an argument through the fraud triangle theory that the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases is adequate for effective prosecution of perpetrators as well as corporate fraud prevention. To support this argument, this study operationalized provision of litigation supports through forensic audit and investigations, data mining for trends and patterns, and fraud data collection and preparation. A sample of 500 respondents was drawn from the population of professional accountants and legal practitioners in Nigeria. Questionnaire was used as the instrument for data collection and this was mailed to the respective respondents. Resulting responses were analyzed using the OLS multiple regression techniques via the SPSS statistical software. The results reveal that the provision of litigation supports through forensic audits and investigations, fraud data mining for trends and patterns and fraud data collection and preparation for court proceedings have a positive and significant impact on corporate fraud prevention in Nigeria. This study therefore recommends that regulators should promote the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases in publicly listed firms in Nigeria, as this will help provide reports that are acceptable in court proceedings.
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It is observed that the performances of most improved ratio estimators depend on some optimality conditions that need to be satisfied to guarantee better estimator. This paper develops a new approach to ratio estimation that produces a more efficient class of ratio estimators that do not depend on any optimality conditions for optimum performance using calibration weightings. The relative performances of the proposed calibration ratio estimators are compared with a corresponding global [Generalized Regression (GREG)] estimator. Results of analysis showed that the proposed calibration ratio estimators are substantially superior to the traditional GREG-estimator with relatively small bias, mean square error, average length of confidence interval and coverage probability. In general, the proposed calibration ratio estimators are more efficient than all existing estimators considered in the study.
Urban Liveability in the Context of Sustainable Development: A Perspective fr...Premier Publishers
Urbanization and quality of urban life are mutually related and however it varies geographically and regionally. With unprecedented growth of urban centres, challenge against urban development is more in terms of how to enhance quality of urban life and liveability. Making sense of and measuring urban liveability of urban places has become a crucial step in the context of sustainable development paradigm. Geographical regions depict variations in nature of urban development and consequently level of urban liveability. The coastal regain of West Bengal faces unusual challenges caused by increasing urbanization, uncontrolled growth, and expansion of economic activities like tourism and changing environmental quality. The present study offers a perspective on urban liveability of urban places located in coastal region comprising of Purba Medinipur and South 24 Parganas districts. The study uses the liveability standards covering four major pillars- institutional, social, economic and physical and their indicators. This leads to develop a City Liveability Index to rank urban places of the region, higher the index values better the urban liveability. The data for the purpose is collected from various secondary sources. Study finds that the eastern coastal region of the country covering state of West Bengal depicts variations in index of liveability determined by physical, economic, social and institutional indicators.
Transcript Level of Genes Involved in “Rebaudioside A” Biosynthesis Pathway u...Premier Publishers
Stevia rebaudiana Bertoni is a plant which has recently been used widely as a sweetener. This medicinal plant has some components such as diterpenoid glycosides called steviol glycosides [SGs]. Rebaudioside A is a diterpenoid steviol glycoside which is 300 times sweeter than table sugar. This study was done to investigate the effect of GA3 (50 mg/L) on the expression of 14 genes involved in Rebaudioside A biosynthesis pathway in Stevia rebaudiana under in vitro conditions. The expression of DXS remarkably decreased by day 3. Also, probably because of the negative feedback of GA3 on MEP-drived isoprenes, GGDS transcript level reached its lowest amount after GA3 treatment. The abundance of DXR, CMS, CMK, MCS, and CDPS transcripts showed a significant increase at various days after this treatment. A significant drop in the expression levels of KS and UGT85C2 is detected during the first day. However, expression changes of HDR and KD were not remarkable. Results revealed that the level of transcript of UGT74G1 and UGT76G1 up regulated significantly 4 and 2 times higher than control, respectively. However, more research needs to shed more light on the mechanism of GA3 on gene expression of MEP pathway.
Multivariate Analysis of Tea (Camellia sinensis (L.) O. Kuntze) Clones on Mor...Premier Publishers
Information on genetic variability for biochemical characters is a prerequisite for improvement of tea quality. Thirteen introduced tea clones characterized with objective; assessing tea clones based on morphological characters at Melko and Gera research stations. The study was conducted during 2017/18 cropping season on experimental plots in RCBD with three replications. Data recorded on morphological traits like days from pruning to harvest, height to first branch, stem diameter, leaf serration density, leaf length, leaf width, leaf size, petiole length, leaf ratio, internode length, shoot length, number of shoot, canopy diameter, hundred shoot weight, fresh leaf yield per tree. Cluster analysis of morphological trait grouped into four clusters indicated, the existence of divergence among the tested clones. The maximum inter-cluster distance was between clusters I and IV (35.27) while the minimum inter cluster distance was observed between clusters I and II (7.8).Principal components analysis showed that the first five principal components with eigenvalues greater than one accounted 86.45% for 15 morphological traits. Generally, the study indicated presence of variability for several morphological traits. However, high morphological variation between clones is not a guarantee for a high genetic variation; therefore, molecular studies need to be considered as complementary to biochemical studies.
Causes, Consequences and Remedies of Juvenile Delinquency in the Context of S...Premier Publishers
This research work was designed to examine nature of juvenile offences committed by juveniles, causes of juvenile delinquency, consequences of juvenile delinquency and remedies for juvenile delinquency in the context of Sub-Saharan Africa with specific reference to Eritrea. Left unchecked, juvenile delinquents on the streets engage in petty theft, take alcohol or drugs, rape women, rob people at night involve themselves in criminal gangs and threaten the public at night. To shed light on the problem of juvenile delinquency in the Sub-Saharan region data was collected through primary and secondary sources. A sample size of 70 juvenile delinquents was selected from among 112 juvenile delinquents in remand at the Asmara Juvenile Rehabilitation Center in the Eritrean capital. The study was carried out through coded self-administered questionnaires administered to a sample of 70 juvenile delinquents. The survey evidence indicates that the majority of the juvenile respondents come either from families constructed by unmarried couples or separated or divorced parents where largely the father is missing in the home or dead. The findings also indicate that children born out of wedlock, families led by single mothers, lack of fatherly role models, poor parental-child relationships and negative peer group influence as dominant causes of juvenile infractions. The implication is that broken and stressed families are highly likely to be the breeding grounds for juvenile delinquency. The survey evidence indicates that stealing, truancy or absenteeism from school, rowdy or unruly behavior at school, free-riding in public transportation, damaging the book of fellow students and beating other young persons are the most common forms of juvenile offenses. It is therefore, recommended that parents and guardians should exercise proper parental supervision and give adequate care to transmit positive societal values to children. In addition, the government, the police, prosecution and courts, non-government organizations, parents, teachers, religious leaders, education administrators and other stakeholders should develop a child justice system that strives to prevent children from entering deeper into the criminal justice process.
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Stigma and discrimination associated with mental illness are a common occurrence in the Sub-Saharan region including Eritrea. Numerous studies from Sub-Saharan Africa suggest that stigma and discrimination are major problems in the community, with negative attitudes and behavior towards people with mental illness being widespread. In order to assess the whether such negative attitudes persist in the context of Eritrea this study explored the knowledge and perceptions of 90 Eritrean university students at the College of Business and Economics, the University of Asmara regarding the causes and remedies of mental illness A qualitative method involving coded self-administered questionnaires administered to a sample of 90 university students to collecting data at the end of 2019. The survey evidence points that almost 50% of the respondents had contact with a mentally ill person suggesting that the significant number of the respondents experienced a first-hand encounter and knowledge of mental illness in their family and community. The findings show an overall greater science-based understanding of the causes of mental illness to be followed by recommended psychiatric treatments. The survey evidence indicates that the top three leading causes of mental illness in the context of Eritrea according to the respondents are brain disease (76%), bad events in the life of the mentally ill person (66%) and substance abuse or alcohol taking, smoking, taking drugs like hashish. (54%). The majority of the respondents have a very sympathetic and positive outlook towards mentally ill persons suggesting that mentally illness does not simply affect a chosen individual rather it can happen to anybody regardless of economic class, social status, ethnicity race and religion. Medical interventions cited by the majority of the respondents as being effective treatments for mental illness centered on the idea that hospitals and clinics for treatment and even cures for psychiatric disease. Changing perceptions of mental illnesses in Eritrea that paralleled the very caring and sympathetic attitudes of the sample university students would require raising public awareness regarding mental illness through education, using the mass media to raise public awareness, integrating mental health into the primary health care system, decentralizing mental health care services to increase access to treatment and providing affordable service to maintain positive treatment outcomes.
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A field experiment was conducted at Adami Tullu Agricultural Research Center in 2018 under rainfed condition with supplementary irrigation to determine the influence of harvest stage on vine yield and tuberous root yield of orange fleshed sweet potato varieties. The experiment consisted of four harvest stages (105, 120, 135 and 150 days after planting) and Kulfo, Tulla and Guntute varieties. A 4 X 3 factorial experiment arranged in randomized complete block design with three replications was used. Interaction of harvest stage and variety significantly influenced above ground fresh biomass, vine length, marketable tuberous root weight per hectare, commercial harvest index and harvest index. The highest mean values of above ground fresh biomass (66.12 t/ha) and marketable tuberous root weight (56.39 t/ha) were produced by Guntute variety harvested at 135 days after planting. Based on the results, it can be recommended that, farmers of the study area can grow Guntute variety by harvesting at 135 days after planting to obtain optimum vine and tuberous root yields.
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This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
2. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
Sarker et al. 053
In the mid-twentieth century, Islamic banking started its
journey and has continued till Today. It is already gained
attention of the whole financial world as a novel
phenomenon. It has been construed and got a better
position in financial world by using Islamic financing
instruments (Siddiqi, 1983). Islamic banking and financial
assets cover almost 1% of total global financial assets
and it is a faster growing sector than conventional finance
since the 2007 to 2008 banking crisis, and this trend is
anticipated to continue into the near future (The
Economist, 2014). The characteristics and features of
Islamic banking in most parts is to be regarded as
significantly distinctive and unique. Though there are
certain linkages in terms of similarities with its
conventional counterpart in a wide arrangement of its
operation. Molla et al. (1988) observed that, the aim of
Islamic banking is not only the elimination of interest from
all operations of bank but also contributes to the poverty
alleviation through introduction of the Zakah system. It is
further supported by Warde (2000) who emphasized to
one of the great features that Islamic banking strives for a
just, fair and balanced society as pictured in the area of
knowledge of Islamic economics, which makes it different
from its conventional counterpart. Islamic banking is
evenly acceptable to Muslim as well as non-Muslim
customers due to its justified and loss-profit-sharing
feature (Dar and Presley, 2000). It has contributed to the
remarkable growth in economy encompassing a
multitude of countries globally in last few decades. For
operating economic activities in a country, banking is an
essential part which controls smooth economic growth
(Teker et al., 2011). Economic activities without the help
of banking system are unthinkable like a human body
without heart (Stankeviciene and Mencaite, 2012).
Islamic banking is growing in number and size all over
the globe. According to some estimates Islamic banking
has grown at an annual rate of 15% over the past few
decades. Tlemsani et al. (2016) reported that “the
discourse of Islamic banking involves: (a) equity rather
than debt, (b) financing in strict relation to assets rather
than leverage, (c) transparency and information sharing
between investor and the manager, (d) diversification of
risk by risk sharing. In contrast, the discourse of
conventional finance failed as a result of (a) too much
debt, (b) overleveraging of assets and (c) excessive
securitization and creation of new assets that were
neither transparent nor understood”.
In Bangladesh, the banking system consists of a mix of
public, private and foreign commercial banks. Some of
them are conducting Islamic banking at full fledged and
some of them are working by opening Islamic banking
window with adopting modern electronic banking
technology (Sarker et al., 2015). Bangladesh Bank is the
central bank which has the responsibility to control the
monetary policies of the country and control of all
commercial banks that are working in the country. Islamic
banking started it journey in 1983 with the opening of
Islamic Bank of Bangladesh Limited (IBBL). Recent
statistical data shows that the growth of Islamic banking
in Bangladesh is steadily progressing day by day
following the establishment of the first Islamic commercial
bank, which is contrary to how conventional banks in
general are doing at present. Islamic banking is steadily
becoming an established major player in the mainstream
banking industry around the world. Based on the existing
supporting factors that are in support of Islamic banking
growth, it does appear that the inclination is likely to
continue. However it is important that continuous efforts
of improvement in areas that are lacking need to be
focused on and resolved. Hence, the aim of this study is
to empirically investigate the performance and the
efficiency level of Al-Arafah Islami Bank Limited.
Statement of the problem
There are nine fully fledged Islamic banks working in
Bangladesh. Al-Arafah Islami Bank Limited (AIBL) is one
of the renowned organizations based on Islamic Shariah.
The activities of AIBL are different from the activities of
other conventional Bank. It follows the Islamic rules and
regulations for conducting their banking activities. An
intensive competition among banks in Bangladesh has
arisen by providing innovative Islamic products, and
efficient management in resources allocation and saving
money due to Islamic banking expansion. It is a well-
known fact that is an effective and efficient banking
system is important for long-term growth and crucial for
economy development (Al Khathlan, Gaddamand Malik,
2009). So it is necessary to know the answer of some
questions related to overall activities and performance of
Al-Arafah Islami Bank Limited such as (i) what is the
performance status of AIBL? (ii) What are the problems
faced by AIBL in implementing Islamic banking in
Bangladesh? (iii) What are the possible ways of
achieving sustainable banking?
Rationale of the study
The banking system in Bangladesh is mainly two types
such as conventional banking which is interest based
another is Islamic banking which is interest free. Islamic
bank follows the principles of Islamic Shariah for
operating their transactions. A lot of research has been
conducted on other banks but almost no research done
on Al-Arafah Islami Bank Limited. Actually, it is very
difficult to implement Islamic banking where conventional
banking already adopted the market, so it is facing so
many problems during implementation. Islamic ideology
may persist only in an Islamic country but in a country
where conventional systems of banking prevail. So, it is
necessary to conduct study for fulfillment of the demand
of the time.
The Objectives of the Study
The main objective was to examine the performance of
Islamic banking of Bangladesh in particular the
experience for Al-Arafah Islamic Bank Limited (AIBL).
The other objectives of the study were as follows:
3. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
World J. Econ. Fin. 054
a) To measure the performance of Al-Arafah Islami Bank
Limited (AIBL).
b) To identify the problems faced by AIBL.
c) To suggest measures based on findings for
sustainable growth of AIBL.
LITERATURE REVIEW
A brief summary of the research relevant to performance
analysis of Al-Arafah Islami Bank Limited is enumerated
below will support this assumption:
Tlemsani et al. (2016) reported that Islamic finance is
explicitly concerned with spiritual values and social
justice, in contrast to conventional finance, which is
based on the maximization of individual utility, welfare
and choice, as expressed for example in the shareholder
value model. Islamic and conventional banks respond
differently to financial shocks. Islamic banking is banking
or banking activity that is consistent with the principles of
Shariah law and its practical application through the
development of Islamic economics. Islamic Shariah
prohibits the fixed or floating payment or acceptance of
specific interest or fees (known as riba, or usury) for
loans of money. Investing in businesses that provide
goods or services considered contrary to Islamic
principles is also Haram (sinful and prohibited). Although
these principles have been applied in varying degrees by
historical Islamic economies due to lack of Islamic
practice, only in the late 20th century were a number of
Islamic banks formed to apply these principles to private
or semi-private commercial institutions within the Muslim
community. Islamic banking has the same purpose as
conventional banking except that it operates in
accordance with the rules of Shariah, known as Fiqh al-
Muamalat. Amongst the common Islamic concepts used
in Islamic banking are profit sharing (Mudarabah),
safekeeping (Wadiah), joint venture (Musharaka), cost
plus (Murabaha), and leasing (Ijara). (Uddin, 2014)
Shompa (2016) found that the performance of Al-Arafah
Islami Bank Limitedwas better in some ratios like cash
conversion cycle, creditors’ payment period, credit risk
and growth. But on the other hand, the performance of
Islami Bank Bangladesh Limited was better in some
ratios like debtors’ payment period and leverage. Overall
results showed that the working capital management of
Al-Arafah Islami Bank Limited is better than Islami Bank
Bangladesh Limited. Islam and Ashrafuzzaman (2015)
found no significant difference between the Islamic banks
and conventional banks regarding capital adequacy,
management capability and earnings but found a
significant difference regarding asset quality.
Uddin MR and Bristy JF (2014) found that all of the
selected banks are in a position to make a sustainable
growth in respect of branches, employees, deposits,
loans and advances, classified loan, net income and
earnings per share during the period of 2007-2011 with
some fluctuation. Besides the growth pattern, other forms
of calculations have been used for every selected
variable and they are trend equation and square of
correlation coefficient. Under trend equation analysis, the
variables named branches, employees, deposits and net
incomes hold more positive value than the other variables
considered. As the value of the slope always shows the
positive number, it is a clear indication that Bangladesh
has a very good prospect in case of private commercial
banks. Abduh et al. (2013) observed that all Islamic
banks have shown an improvement on their efficiency
level with regard to banks’ efficiency. They showed that
First Security Islami Bank is better in terms of efficiency.
Alkhatib and Harsheh (2012) examined the financial
performance of five Palestinian commercial banks using
three indicators: Internal–based, Market-based and
Economic–based performance measures. Return on
Assets, Tobin’s Q model and Economic Value add
methods have been used for measuring these three
indicators. Correlation and multiple regression analysis
have been applied in this study to analyze the influence
of bank size, credit risk, operational efficiency and asset
management on financial performance and to create a
good-fit regression model to predict the future financial
performance of these banks. As findings, the study has
indicated that there is a significant impact of bank size,
credit risk, operational efficiency and asset management
on financial performance of Palestinian commercial
banks. Sehrish et al. (2012) analyzed financial
performance of Islamic banks and conventional banks in
Pakistan over the period 2007-2011 using six financial
ratios on eight banks found that Islamic banks are less
risky in loan compare to conventional banks and less
efficient in expenses management compared to
conventional banks. Sangmi and Nazir (2010) evaluated
the financial performance of the two major northern
Indian banks using CAMEL Parameters. In this study the
positions of these two banks have been highlighted as
sound and satisfactory with respect to their capital
adequacy, asset quality, management capability and
liquidity.
Within the context of Bangladesh, Roy and Khan (2013)
investigated the effect of overall service quality, product
quality, and corporate social performance on reputation
of private commercial banks. After the survey of eighty
clients and employees of ten private commercial banks of
Dhaka City area, the study applied correlation and
stepwise regression to assess the hypothesis. The
correlation analysis supported the entire hypotheses but
the stepwise regression provided partial support.
However, the study concluded that overall service quality,
overall product quality, and corporate social performance
are statistically and significantly correlated with bank
reputation (Rahman et al., 2017).
4. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
Sarker et al. 055
Karim and Alam (2013) intended to measure the
performance of five selected private banks. Financial
ratios indicating the adequacy of the risk based capital,
credit growth, credit concentration, non-performing loan
position, liquidity gap analysis, liquidity ratio, return on
assets (ROA), return on equity (ROE), net interest margin
(NIM), etc. have been used. Internal–based, Market-
based and Economic–based performance indicators have
been measured by Return on Assets, Tobin’s Q model
and Economic Value add. Employing multiple regression
analysis they also attempted to apprehend the impact of
bank size, credit risk, operational efficiency and asset
management on financial performance and found that the
impact is significant. It has also created a good-fit
regression model to predict the future financial
performance of the selected banks. Using secondary
data for a period of 2005 to 2009 Almazari (2011)
attempted to evaluate the financial performance of seven
selected Jordanian commercial banks. The financial
performance has been studied using financial variables
and ratios and it found that higher total deposits, credits,
assets, and shareholders’ equity of banks do not always
infer better profitability or performance. Besides, simple
regression has been applied to estimate the impact of
bank size, asset management, and operational efficiency
on financial performance (return on assets and interest
income size) and the result showed a highly positive
correlation (Sarker, 2016).
Akhtar et al. (2011) did comparative analysis of Islamic
and conventional banks by focusing the importance of
size of the firm, networking capital, return on equity,
capital adequacy and return on asset with liquidity risk
management. It is found that size of the banks and
networking capital to net assets having positive but
insignificant relationship with liquidity risk. While the
capital adequacy in conventional banks and return on
asset in Islamic banks had a positive and significant
relationship with liquidity risk. Jaffar and Manarvi (2011)
evaluated the performance of Islamic and conventional
banks through CAMEL test during the period of 2005 to
2009. The sample of their research is 5 Islamic and 5
conventional banks. It is found that Islamic banks
performed better and having high liquidity than the
conventional banks, moreover it is realized that
conventional banks have pioneer in the management and
having a good earning ability.
For the period 2003-2004, Kosmidou and Zopounidis
(2008) evaluated and rated the performance and
efficiency of the commercial and cooperative banks in
Greece. They found in this study that commercial banks
are becoming more competitive and maximizing their
profits by increasing their accounts, attracting more
customers and improving their financial indices. But in
case of the cooperative banks, it has been found that,
some are enjoying considerably increased profits and
market shares while financial indices have been found to
be deteriorating for others.
Chowdhury and Islam (2007) stated that deposits and
loan advances of Nationalized Commercial Banks
(NCBs) are less sensitive to interest changes than those
of Specialized Banks (SBs). So SBs should not make
abrupt change in lending or deposit rates by following the
NCBs. If NCBs change their lending or deposit rates,
their deposits or loans and advances will be affected less
than those of SBs. Moreover, deposits of NCBs have
higher volume and higher volatility than those of SBs. On
the other hand, loans advances of NCBs show a higher
volume and higher volatility than those of SBs. However,
SBs offer higher deposit rates and charge higher lending
rates than NCBs. That is why the interest rate spread of
SBs was higher than that of NCBs.
Jahangir, Shill and Haque (2007) stated that the
traditional measure of profitability through stockholder’s
equity is quite different in banking industry from any other
sector of business, where loan-to-deposit ratio works as a
very good indicator of banks' profitability as it depicts the
status of asset-liability management of banks. But banks'
risk is not only associated with this asset liability
management but also related to growth opportunity.
Smooth growth ensures higher future returns to holders
and there lies the profitability which means not only
current profits but future returns as well. So, market size
and market concentration index along with return to
equity and loan-to-deposit ratio grab the attention of
analyzing the banks’ profitability.
METHODOLOGY
In this study, ratio analysis was used as an indicator to
measure the performance. Al-Arafah Islami Bank Limited
(AIBL) was selected for this case study because almost
no research done on the performance analysis of this
bank. The primary data were collected from different
levels of officers and executives by face to face interview
through structured interview schedule. The secondary
data were collected from the annual reports of 2010 to
2014. The other published source like scientific journals,
periodicals, books, magazines, papers and internet
sources were also consulted for secondary data.
ANALYSIS OF THE STUDY
Credit Performance
We used the following techniques to measure the credit
performance of the Al-Arafah Islami Bank Limited:
Growth Rate of Total Credit
Growth Rate of Total credit =
(Current year – Previous year)
Previous year
× 100
5. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
World J. Econ. Fin. 056
Table 1. Computation of Growth Rate of Total Credit of Al-Arafah Islami Bank Limited (Amount in %).
Year Total credit of respect year
(Current year (Amount in Million)
Total credit of base year, 2010
(Amount in Million)
Growth rate (%)
2010 53582.96 53582.96 0.00
2011 77714.95 53582.96 45.04
2012 106650.42 53582.96 99.04
2013 125715.39 53582.96 134.62
2014 146740.36 53582.96 173.86
Source: Annual report, 2014
Figure 1. shows growth rate of total credit.
The figure 1 shows that growth rate of Total credit shows
the positive or negative tendency of people to collect their
fund from the respective institutions. The higher the
growth rate of total credits the best for the organization
and its profitability. From the table mentioned above it
was found that the highest growth rate of total credit
showed in 2014. It is so good for the organization.
Measurement of Credit to Volume of Working Fund
Credit to Volume of Working Fund =
(Current year – Previous year)
Previous year
× 100
Table 2. Computation of Credit to Volume of Working Fund of Al-Arafah
Islami Bank Limited (Amount in %).
Year 2010 2011 2012 2013 2014
Total
investment
(million) 53582.96 77714.95 106650 125715.39 146740.36
Figure 2. Measurement of credit to volume of working funds.
The higher the rate of credit to volume of working funds
indicates the better for the organization. On the other
hand it is more risky also. The average rate of credit to
volume of working funds of Al-Arafah Islami Bank Limited
was the higher in 2012, 2013 and 2014 which indicated
better performance in that year.
Measurement of classified Investment to Total Investment
Classified Investment to Total Investment =
(Total Classified Investment)
Total Investment
× 100
Table 3. Computation of classified investment to total investment of Al-
Arafah Islami Bank Limited (Amount in %).
Year 2010 2011 2012 2013 2014
Classified investment ratio (%) 1.14 0.95 1.63 2.77 4.5
Source: Annual report, 2014
Figure 3. shows classified investment to total investment.
In the above figure indicated that the smaller the rate of
classified investment to total Investment the better for the
organization. The average rate of classified investment to
total loan of Al-Arafah Islami Bank Limited is too much
lower in 2010, 2011 and 2012 which indicated the best
performance of the mentioned year.
Measurement of Profitability
We used the following techniques to measure the
profitability of the bank.
Return on Asset
Return on Asset =
Net Profit after Tax
Total Asset Excluding Contra
× 100
0
20000
40000
60000
80000
100000
120000
140000
160000
2010 2011 2012 2013 2014
BDT in mil
Year
Total investment
0
1
2
3
4
5
2010 2011 2012 2013 2014
Ratio
Year
6. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
Sarker et al. 057
Figure 6. Bar diagram showing number of branch and deposit in million of AIBL.
Table 4. Computation of Return on Asset of Al-Arafah Islami Bank
Limited (Amount in %).
Year 2010 2011 2012 2013 2014
ROA 2.65 2.06 1.3 1.31 1.10
Source: Annual report, 2014
Figure 4. shows Return on Asset (ROA) of AIBL from 2010 to 2014.
The average return on asset ratio in 2010 was highest
among the years. It is too much good for organization.
But it is decreasing gradually; the institution should
concentrate to improve the situation.
Return on Equity
Return on Equity =
Gross profit
Total equity
× 100
Table 5. Computation of Return on Equity of Al-Arafah Islami Bank
Limited (Amount in %).
Year 2010 2011 2012 2013 2014
ROE 20.01 18.34 13.85 14.15 12.8
Source: Annual report, 2014
The trend of the return on equity of the bank showed a
decreasing trend. The management of the bank in similar
trend should concentrate for improving the situation.
Similar findings obtained by Sarker et al (2015) and
Chowdhury et al (2015) for other banks.
Figure 5. shows Return on Equity (ROE) of AIBL from 2010 to 2014.
Measurement of Productivity
The measurement of productivity is calculated by the
following techniques:
Deposit per Branch
Deposit per Branch =
Total Depodit
Total No.of Branch
Table 6. Computation of deposit per branch of Al-Arafah Islami
Bank Limited (Amount in million Taka).
Year 2010 2011 2012 2013 2014
Number of Branch 78.00 88 100 110 119
Deposit in Mil BDT 690.81 933.94 1186.83 1281.64 1402.11
From the above table 6 indicated that the average
deposit per branch ratio of Al-Arafah Islami Bank Limited
was comparatively higher. It was good for organization. It
also indicated lower uncertainty on return on asset.
Profit per Branch
Profit per Branch =
Total Profit received on Investment
Total No.of Branch
0
1
2
3
2010 2011 2012 2013 2014
ROA
Year
0
5
10
15
20
25
2010 2011 2012 2013 2014
ROE
Year
ROE
7. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
World J. Econ. Fin. 058
Table 7. Computation of Interest or Profit per Branch of Al-Arafah
Islami Bank Limited (Amount in million Taka).
Year 2010 2011 2012 2013 2014
Number of Branch 78 88 100 110 119
Profit per Branch 15.04 45.62 52.88 53.26 59.74
Source: Annual Report, 2014
Figure 7. Bar Diagram of interest or profit per branch of Al-Arafah Islami
Bank Limited.
From the above table 7 showed that the average profit
per branch ratio of Al-Arafah Islami Bank Limited was
relatively increasing trend. This trend indicated a good
position of a bank. Similar findings obtained by Sarker et
al. (2015) and Chowdhury et al. (2015) for other banks.
Measurement of Solvency
To measure the solvency of the selected banks to
measure the actual performance of Al-Arafah Islami Bank
Limited (AIBL), we used the following techniques:
Current Ratio
Current Ratio =
Total Current Asset
Total Current Liabilities
Table 8. Computation of current ratio of Al-Arafah Islami Bank
Limited.
Year 2010 2011 2012 2013 2014
Current ratio 2.41 2.57 1.88 1.63 1.52
Source: Annual Report, 2014
Figure 8. Bar diagram of Current Ratio of Al-Arafah Islami Bank Limited
From the above table 8 it was found that, the average
current ratio of Al-Arafah Islami Bank Limited showed
decreasing trend. The bank should have tried to improve
the situation. Similar findings found by Sarker et al (2015)
and Chowdhury et al (2015) for other banks.
Quick Ratio
Quick Ratio =
Total Quick Asset
Total Current Liabilities
Table 9. Computation of quick ratio of Al-Arafah Islami Bank
Limited (Amount in million Taka).
Year 2010 2011 2012 2013 2014
Quick ratio 4.62 0.11 0.07 0.06 0.10
Source: Annual Report, 2014
From the above table 9 it was found that the average
quick ratio of Al-Arafah Islami Bank Limited was the
highest in 2010. It was good for Al-Arafah Islami Bank
Limited. The bank should maintain a stable trend of the
quick ratio for sustainability. Similar findings obtained by
Sarker et al 2015 and Chowdhury et al (2015) for other
banks.
Figure 9. Bar Diagram of Quick Ratio of Al-Arafah Islami Bank Limited.
Risk Measurement
Debt to Equity Ratio =
Total Debt
Total Equity
Table 10. Computation of debt to equity ratio of Al-Arafah Islami
Bank Limited (Amount in million Taka).
Year 2010 2011 2012 2013 2014
Debt -equity ratio 6.12 7.91 9.63 9.76 10.59
Source: Annual Report, 2014
Figure 10. Bar diagram of debt-equity ratio of Al-Arafah Islami Bank
Limited.
The trend of debt to equity ratio was not more favorable
than previous performance. It showed a risk for this
0
20
40
60
80
100
120
140
2010 2011 2012 2013 2014
Amount in
Million
Year & no. of branch
No. of Branch
Profit per Branch
8. Financial Performance Analysis of Islamic Bank in Bangladesh: A Case Study on Al-Arafah Islami Bank Limited
Sarker et al. 059
institution. Chowdhury et al (2015) found that Islamic
banks in Bangladesh have shown relatively better
performance in terms of loan recovery as compared to its
conventional banking.
RECOMMENDATIONS FOR POLICY IMPLICATION
The findings suggest following recommendations for
overcoming the probable problems:
a) Islamic banks should increase the employment
opportunities for the betterment of welfare of the
society.
b) Islamic Banks should establish available branches all
over the country especially for rural area to bring
most of the rural people under banking.
c) Islamic banks should increase capital market and
financial instruments.
d) Islamic banks should manage cost of information,
control over cost of fund, mark-up financing,
utilization of interest rate for fixing the profit margin in
Murabahah sales, financing social concerns, enabling
those who have no property, providing employment
opportunities to all categories of people.
e) Islamic banks should demonstrate the impact of
Islamic investment on the solution of the
unemployment problem and assisting the state in
confronting these ever increasing problems.
f) The cooperation among Islamic banks should be
increased to disseminate the Islamic banking
knowledge and interest free banking.
g) Islamic banks should be concentrated to finance to
high-return projects and profitable sector.
h) The concentration should be increased to more
favorable capital market investment & inter-bank
money market.
i) Sources of income and expenditure area should be
disclosed in the income statement to ensure that their
income and expenditure were earned according to
Shariah.
j) Zakat collection and distribution should be followed
by Islamic manner sothat poor can get benefit from it.
k) Attention should be given to minimize the risks
associated with profitability.
l) Al-Arafah Islami Bank Limited should try to raise the
more deposit ratio for carrying higher productivity in
future.
m) The risk bearing indicators of bank like return on
equity should be maintained properly.
CONCLUSION
Al-Arafah Islamic Bank Limited (AIBL) is conducting their
business following Islamic Shariah (law). It is trying to
avoid interest in any of its operation. Various financial
ratio analyses show that AIBL get a better position on the
basis of its performance. The bank should be sincere to
collect deposit and lending money and increased the
number of financial products. The findings suggest that
cost of fund, markup financing, fixing profit margin, Zakat
distribution should be based on Islamic Shariah properly
for the betterment of the society. This study also
suggests that AIBL should have to increase investment in
the capital market and to increase the number of financial
instruments. Not only AIBL but also other Islamic banks
are facing various difficulties especially for Shariah
compliance to their every operation due to un-Islamic
structure of capital market. If the Islamic banks follow the
recommendation properly and central bank can take
initiative for maintaining the Islamic financial instruments
properly, they will be the ideal organizations in the
financial market as well as in the society. This study
complements other studies which discus about
performance and efficiency in Islamic banks, particularly
in the case of Bangladesh.
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