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Journal articles on the topic 'Bank expenses'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Rosyada, Amrina. "ANALISIS EFISIENSI TEKNIS BANK PEMBANGUNAN DAERAH DI INDONESIA PERIODE TAHUN 2008 – 2009 DENGAN MENGGUNAKAN METODE DEA (DATA ENVELOPMENT ANALYSIS)." Media Ekonomi 19, no. 2 (2017): 52. http://dx.doi.org/10.25105/me.v19i2.829.

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The purpose of this research is to acknowledge the level of efficiency from Regional Development Bank (Bank Pembangunan Daerah)/BPD) in Indonesia. This research use non - parametric approach which is DEA (Data Envelopment Analysis), to measure the efficiency of input and output of the Regional Development Banks. The input variables include are interest expense, administration and public expenses and salary expenses and the output variables are interest net income and other operasional income. The research concluded shows that the performance of the technical efficiency of banks BPD is not all

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Kartiko, Nafis Dwi, Amrie Firmansyah, M. Silahul Mu’min, and Muhammad Syariful Anam. "Does bank risk-taking behavior affect corporate income tax expenses?" Educoretax 5, no. 4 (2025): 509–26. https://doi.org/10.54957/educoretax.v5i4.1469.

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This study examines the effect of bank risk-taking behavior on income tax expense recognized in the financial statements. The study uses a secondary data analysis approach to the annual reports and financial statements of 46 banks listed on the Indonesia Stock Exchange from 2004 to 2022, with 566 observations. The sample selection was done purposively based on certain criteria to ensure data completeness and consistency. The analysis technique used is Ordinary Least Squares (OLS) regression to identify the relationship between risk variables and tax expenses. The results show that high risk-ta

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Dsouza, Suzan, Mustafa Raza Rabbani, Iqbal Thonse Hawaldar, and Ajay Kumar Jain. "Impact of Bank Efficiency on the Profitability of the Banks in India: An Empirical Analysis Using Panel Data Approach." International Journal of Financial Studies 10, no. 4 (2022): 93. http://dx.doi.org/10.3390/ijfs10040093.

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This study aims to determine the impact of banking efficiency on the profitability of the Indian banking division. The ratios (key variables) used in the study are mentioned by the Reserve Bank of India—RBI (Central bank of India). Through a quantitative approach, pooled panel regression, univariate analysis, correlation, and descriptive statistics models are used by taking annual data of the Indian banking division from 2001 to 2020 available on the Thomson Reuters (Refinitiv) Database. Unbalanced cross-sectional data (panel data) comprising 527 bank-year observations for 33 Indian banks were

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Mirbilolova, Zilola. "ACCOUNTING OF INCOME AND EXPENSES IN COMMERCIAL BANKS." Ilgʻor iqtisodiyot va pedagogik texnologiyalar 2, no. 1 (2025): 139–45. https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp139-145.

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In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.

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Obamuyi, Tomola Marshal. "Determinants of Banks’ Profitability in a Developing Economy: Evidence From Nigeria." Organizations and Markets in Emerging Economies 4, no. 2 (2013): 97–111. http://dx.doi.org/10.15388/omee.2013.4.2.14251.

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The unimpressive banks’ performance in Nigeria over the last decade has remained a source of concern for all and sundry. This study investigates the effects of bank capital, bank size, expense management, interest income and the economic condition on banks’ profitability in Nigeria. The fixed effects regression model was employed on a panel data obtained from the financial statements of 20 banks from 2006 to 2012. The results indicate that improved bank capital and interest income, as well as efficient expenses management and favourable economic condition, contribute to higher banks’ performan

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Valentyn, Khmarskyi, and Roman Pavlov. "Relation between marketing expenses and bank’s financial position: Ukrainian reality." Benchmarking: An International Journal 24, no. 4 (2017): 903–33. http://dx.doi.org/10.1108/bij-02-2016-0026.

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Purpose The purpose of this paper is to determine relation between marketing expenses and bank’s financial position. Factor and cluster analyses were applied to unify different financial variables into financial clusters. Each cluster has specific long-term and short-term financial position and is allocated to appropriate rating position of new rating system. Using rating positions, it is possible to determine whether overall bank position is fragile or stable, and which financial position is vulnerable. Comparing marketing expenses with financial positions, it is possible to evaluate how effe

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Setiawan, Yusuf, Mulyadi Mulyadi, and Maniyatin Nupus. "The Effect Of Capital Adequacy Ratio and Loan To Deposit Ratio on Banking Profitability." BINA BANGSA INTERNATIONAL JOURNAL OF BUSINESS AND MANAGEMENT 1, no. 1 (2021): 79–89. http://dx.doi.org/10.46306/bbijbm.v1i1.9.

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The objective of this research is to analyses the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Size, Operations Expenses to Operations Income (BOPO), toward Profitability of Domestic Banks and Foreign Banks in January 2003 until December 2007. This research also used Chow Test to analyses the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Size, Operations Expenses to Operations Income (BOPO), toward Profitability between State Owned Banks and Foreign Banks. This research used time series data from Bank Indonesia’s three-monthly domestic Banks

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Al-Tarawneh, Alaaeddin, Bashar K. Abu Khalaf, and Ghazi Al Assaf. "Noninterest Income and Financial Performance at Jordanian Banks." International Journal of Financial Research 8, no. 1 (2016): 166. http://dx.doi.org/10.5430/ijfr.v8n1p166.

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This paper investigated the impact of noninterest income on the performance of 13 banks in Jordan during the period 2000-2015. The impact of size of bank, loans, capital adequacy and general expenses on banks performance found to have a significant impact on banks performance. In more details, general expenses decrease bank performance, while capital adequacy, loans and size increase it. In addition, non-interest income increases equity capital adequacy and this in turn affects the profitability positively.

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Sari, Tuğba, and İhsan Erdem Kayral. "Applying a two-stage TOPSIS approach and stepwise regression in evaluating bank performance: evidence from Turkish banks." Banks and Bank Systems 14, no. 4 (2019): 114–25. http://dx.doi.org/10.21511/bbs.14(4).2019.11.

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As a crucial component of the financial sector, banks play an intermediary role in creating and providing financial services to customers. Therefore, the evaluation of banking sector activity is important for stakeholders and managers. This paper investigates the key criteria in analyzing bank performance and efficiency and the relative performance of Turkish banks in terms of the pre-determined criteria during 2008–2018. This study aims to introduce a robust and easy-to-calculate mathematical model for estimating bank performance using stepwise regression and TOPSIS methods. The TOPSIS rankin

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10

Hogan, Thomas L., and Scott Burns. "Has Dodd–Frank affected bank expenses?" Journal of Regulatory Economics 55, no. 2 (2019): 214–36. http://dx.doi.org/10.1007/s11149-019-09379-8.

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Ranjitkar, Abiral. "Impact of Digitalization on Financial Performance of Commercial Banks in Nepal." Nepalese Journal of Business 11, no. 4 (2024): 178–97. https://doi.org/10.3126/njb.v11i4.79742.

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The study examines the effect of digitalization on the financial performance of Nepalese commercial banks. Return on assets and return on equity are selected as the dependent variables. The selected independent variables are DD/TT/SWIFT fees income, credit card/ ATM issuance fees income, DD/TT/SWIFT fees expenses, VISA card and master card fees expenses, number of ATMs, and bank size. The study is based on secondary data of 13 commercial banks with 104 observations for the study period from 2015/16 to 2022/23. The data were collected from Banking and Financial Statistics published by Nepal Ras

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Hidayatullah, Fakaruzzaman. "Analisis Pengaruh Jumlah Kantor Bank, Rata-Rata Gaji, dan Beban Overhead Terhadap Profitabilitas Bank." Social Science Academic 1, no. 2 (2023): 647–64. http://dx.doi.org/10.37680/ssa.v1i2.4214.

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Banking competition consists of price and non-price competition. Price competition from credit and interest rate deposits while non-price competition from the quantity and quality of bank services. Quality of service is subjective, so in this study using the quantity of services. Measured quantity of bank services from a variety of services provided to customers is calculated by unit or the amount of funds expended. This study examines the effect of the quantity of services to bank profitability. Bank profitability measured by ROA. Quantity of services consists of a number of bank offices, the

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D., Premaselvaraji, and A. L. Kamalavalli Dr. "A STUDY ON IMPACT OF OPERATING EXPENSES ON PROFITABILITY OF COMMERCIAL BANKS." International Journal of Interdisciplinary Research in Arts and Humanities 3, no. 1 (2018): 186–89. https://doi.org/10.5281/zenodo.1211341.

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The banking industry is one of the significant sectors of the financial system in most countries. Banks play a crucial role in promoting the growth of the economy by mobilising savings and using the mobilised savings in financing the most productive sectors of the economy. Profitability refers to money that a bank can produce with the resources it has. The goal of the most organisation is profit maximisation. Factors that influence commercial bank’s profitability are divided into internal and external. Internal factors are those factors which bank’s managers can control whereas ext

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Purnamasari, Laely. "Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada Pt. Bank Syariah Mandiri." Organum: Jurnal Saintifik Manajemen dan Akuntansi 1, no. 1 (2018): 34–49. http://dx.doi.org/10.35138/organum.v1i1.31.

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The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit

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Mohamad Iqbal Akbari. "The Influence of Bank Size, Operating Expenses and Operating Revenue (OER), Credit Risk, Inflation, and Gross Domestic Product (GDP) on the Performance of Commercial Banks in Indonesia." Journal of Information Systems Engineering and Management 10, no. 39s (2025): 1144–51. https://doi.org/10.52783/jisem.v10i39s.7453.

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Introduction: Commercial bank performance is one of the main indicators of a country's economic stability. Bank performance is influenced by various internal and external factors, including bank size, operational efficiency as measured by the Operating Expenses to Operating Revenue (OER) ratio, credit risk, and macroeconomic conditions such as inflation and Gross Domestic Product (GDP). Objectives: This study aims to identify and analyze the influence of these variables on the performance of commercial banks in Indonesia, considering their important role in the national financial system. Metho

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Olubunmi Omotayo, EFUNTADE, and EFUNTADE Alani Olusegun. "Examination of ‘Fugaz’ International Banks’ Performance Efficiency in Nigeria: A Data Envelopment Analysis Approach." IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH 8, no. 2 (2022): 19–36. http://dx.doi.org/10.56201/ijbfr.v8.no2.2022.pg19.36.

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The aim of this paper is to assess the relative performance efficiency of leading international banks listed in Nigerian exchange ltd using the data envelopment analysis (DEA) technique. The selection of inputs and outputs plays a key role when applying DEA for assessing the efficiency of decision –making units (DMUs). In the conducted research inputs and outputs were selected. the sample consisted of five (5) international banks (viz. First Bank Holding Plc, United Bank of Africa Plc, Guarantee Trust Bank Plc, Access Bank Plc and Zenith Bank Plc, popularly known as “FUGAZ” international banks

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17

Ivasenko, Maksym, Serhiy Frolov, Mykhaylo Heyenko, Nataliia Kolodnenko, and Viktoriia Datsenko. "Operational cost savings: Blockchain-driven back-office automation and syndicated loan growth in U.S. banks." Banks and Bank Systems 20, no. 2 (2025): 189–205. https://doi.org/10.21511/bbs.20(2).2025.16.

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This article highlights the results of a study investigating whether the growth of syndicated loan activity among US commercial banks was driven by measurable operational cost savings through blockchain-powered back-office automation. Quarterly data from Q1 2010 to Q4 2024 on syndicated loan stocks, commercial and industrial loans, real GDP, bank assets, and non-interest expenses were obtained from the Federal Reserve System’s FRED database. A dummy variable was applied after 2016 to denote the implementation of the first production-level Distributed Ledger Technology (DLT) pilots. Using the A

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Ariful Islam, Md, and Rezwanul Hasan Rana. "Determinants of bank profitability for the selected private commercial banks in Bangladesh: a panel data analysis." Banks and Bank Systems 12, no. 3 (2017): 179–92. http://dx.doi.org/10.21511/bbs.12(3-1).2017.03.

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This study aims to investigate the determinants of profitability of fifteen selected private commercial banks in Bangladesh over the period 2005‒2015. The study emphasizes on the internal factors that affect bank profitability. This research uses panel data to explore the impact of nonperforming loan, cost to income ratio, loan to deposit ratio, commission fees, cost of fund and operating expenses on the profitability indicators of banks like return on asset and return on equity. The experimental outcomes have found strong evidence that nonperforming loan (NPL) and operating expenses have a si

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Valdiansyah, Riyan Harbi, Andi Neneng Sugi Hartati, and Diana Puspitasari. "Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect." Jurnal EQUITY 27, no. 2 (2024): 142–65. https://doi.org/10.34209/equ.v27i2.9262.

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This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mit

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Rajarajeswari, S. "Principal Component Analysis - Comparative Study on Performance of Axis Bank and Indian Bank." Shanlax International Journal of Management 11, no. 4 (2024): 14–22. http://dx.doi.org/10.34293/management.v11i4.7107.

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Principal component analysis (PCA) is a technique for reducing the dimensionality of such datasets, increasing interpretability but at the same time minimizing information loss. In this article, we have applied PCA to analyse a range of financial indicators such as capital adequacy, asset quality profitability, liquidity and efficiency across Axis and Indian bank. This study has been carried out using the data from 2014 to 2023. In this article PCA analysis has grouped the both banks using thirteen years financial data into three major components such as operating Income Ratio, Net profit Rati

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Sartika and Misdiyono. "THE INFLUENCE OF PROMOTION EXPENSES, SAVINGS, AND FINANCIAL RATIOS TO DIBURSED LOANS ON BANK PEMBANGUNAN DAERAH IN INDONESIA." Journal of Business Economics 23, no. 3 (2018): 244–57. http://dx.doi.org/10.35760/eb.2018.v23i3.1833.

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The health of a bank can be defined as the ability of a bank to conduct banking operational normally and be able to satisfy all its obligations well by means of accordance with the applicable banking regulations. The health assessment is very important to a bank because the bank managing public funds entrusted to the bank. Accordance with PBI 13/1/PBI/2011 numbers that have been set on January 5, 2011, and was implemented by the bank in July 2011, CAMELS method is no longer used as a method to measure the health of a bank. CAMELS method was replaced by the RGEC method (Risk Profile, Good Corpo

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Apriliani, Rina, and Wulan Diantini. "PENGARUH BEBAN PROMOSI TERHADAP DANA YANG DIHIMPUN PIHAK KETIGA PADA PT BANK MANDIRI PERSERO TBK, JAKARTA." JURNAL LENTERA AKUNTANSI 6, no. 1 (2021): 62. http://dx.doi.org/10.34127/jrakt.v6i1.443.

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<p class="Style4">Third party funds are funds sourced from the public, namely in the form of savings, current accounts or time deposits. Many factors can increase third party funds, one of which is promotion costs. Promotional expenses are costs incurred by banks to carry out promotions in order to increase the quantity of sales. This study aims to produce information in the form of a more in-depth explanation of the effect of promotional expenses on third party funds and obtain results from processed data on how much influence the promotional expenses have on third party funds. The rese

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Kusumah, Hanifah Putri, and Taufik Faturohman. "Impact of Restructuritation Strategies and Financial Instruments for Loan Loss Provision." European Journal of Business and Management Research 8, no. 5 (2023): 198–204. http://dx.doi.org/10.24018/ejbmr.2023.8.5.2100.

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When the COVID-19 pandemic started in April 2020, there was a swift change for portfolio banks in the lending sector. Loan at risk still dominated all of the lending portfolio banks. As a result, the quality of the portfolio and bank assets is getting worse. Furthermore, the banking industry is advised to continue paying attention to the adequacy of loan loss provisioning for impairment losses in anticipating the potential for deteriorating credit quality. The condition of the banking business portfolio, especially in the lending sector, is experiencing worsening conditions due to the COVID-19

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ZHEN-JIA-LIU. "CROSS-COUNTRY STUDY ON THE DETERMINANTS OF BANK FINANCIAL DISTRESS." Revista de Administração de Empresas 55, no. 5 (2015): 593–603. http://dx.doi.org/10.1590/s0034-759020150510.

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ABSTRACTBank failures affect owners, employees, and customers, possibly causing large-scale economic distress. Thus, banks must evaluate operational risks and develop early warning systems. This study investigates bank failures in the Organization for Economic Co-operation and Development, the North America Free Trade Area (NAFTA), the Association of Southeast Asian Nations, the European Union, newly industrialized countries, the G20, and the G8. We use financial ratios to analyze and explore the appropriateness of prediction models. Results show that capital ratios, interest income compared t

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Fitriani, Fitriani, Rahmi Syahriza, and Nur Ahmadi Bi Rahmani. "Faktor Eksternal dan Internal Yang Mempengaruhi Risiko Pembiayaan Pada Bank Umum Syariah." Jurnal Ilmiah Ekonomi Islam 9, no. 2 (2023): 2294. http://dx.doi.org/10.29040/jiei.v9i2.9525.

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This study sought to ascertain the impact of changes in the gross domestic product, inflation, currency rates, capital adequacy ratio, return on assets, operational expenses to operating revenues, and bank size on the financing risk (NPF) of Sharia Banks throughout. The secondary data used in this study is the financial statement of the Sharia Banks in Indonesia. Purposive sampling is the sampling technique employed in this study, and multiple linear regression analysis is the data analysis model. The findings of this study demonstrate that every internal and external bank element simultaneous

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Festiani, Eva Ratna. "Analisis Pengaruh Rasio CAR, NPF, BOPO, ROA dan FDR terhadap tingkat Kesehatan Bank Umum Syariah di Indonesia." El Dinar 4, no. 2 (2018): 196. http://dx.doi.org/10.18860/ed.v4i2.5462.

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<p>This study aims to analyse the influence of the ratio of capital Adequacy Ratio, NPF, BOPO, ROA dan FDR againts Islamic Commercial bank soundness. This research is a quantitative study using secondary data obtained from the annual reports in Indonesian Iskamic Banks published by Bank Indonesia and the data bank health ratings obtained from annual reports of Islamic Banks and bank info research. Thus, the sample used by 11 Islamic Banks. This study use a model of ordinal Logit Regression analysis to analyze the effect of the ratio Of Capital adequacy Ratio, NPF, BOPO, ROA and FDR. The

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Jafar, Rini, Salim Basalamah, and Syamsuri Rahim. "Analisis Kesehatan Keuangan Perbankan Syariah Di Indonesia Menggunakan Metode CAMEL." PARADOKS : Jurnal Ilmu Ekonomi 3, no. 1 (2020): 1–9. http://dx.doi.org/10.33096/paradoks.v3i1.405.

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Based on the results of research conducted on IDX (Indonesian Stock Exchange) using the CAMEL method including CAR (Capital Asset Ratio), KAP (Qualiti Asset), NPM (Net Profit Margin), ROA (Return On Asset), BOPO (Operating Expenses Operating Expenses) and FDR (Financing On Deposit Ratio) in 7 Islamic banks in Indonesia, all dominant banks with Very Healthy predicate include Panin Syariah Bank, Mandiri Syariah, Sharia Maybank, Bukopin Syariah, BRI Syariah, BCA Syariah and BNI Syariah that mean a positive impact on the bank. The purpose of the study was to determine the health level of Sharia Ba

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Purnamasari, Amalia Eka, and Musdholifah Musdholifah. "Analisis Faktor Eksternal dan Internal Bank terhadap Risiko Pembiayaan Bank Umum Syariah di Indonesia Periode 2012-2015." BISMA (Bisnis dan Manajemen) 9, no. 1 (2018): 13. http://dx.doi.org/10.26740/bisma.v9n1.p13-25.

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The purpose of this research was to determine effect of growth gross domestic product, inflation, exchange rate, capital adequacy ratio, return on assets, operating expenses to operating revenues and bank size on financing risk (NPF) of Sharia Banks period 2012-2015. The data that use in this research is the secondary data, that is financial statement of Sharia Banks in Indonesia period 2012-2015. The sampling method that used in this research are purposive sampling and data analysis model used is the multiple linear regression analysis. The result of this research show that simultaneous each

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Pathak, Hari Prasad, Jas Bahadur Gurung, and Gupta Bahadur Thapa Magar. "Impact of Bank-Specific Variables on Financial Performance of Joint Venture Banks in Nepal." Janapriya Journal of Interdisciplinary Studies 11, no. 1 (2022): 54–74. http://dx.doi.org/10.3126/jjis.v11i1.51645.

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Banks play an important role not only in the growth of the financial system but also in the development of the overall economy of a nation. Therefore, the determinants of bank performance have attracted the interest of academic research, bank management, and financial markets as well as of bank regulatory bodies. This paper examines the impact of bank-specific variables on the financial performance of joint venture banks in Nepal. The data are collected from the supervision report of Nepal Rastra Bank and annual reports of the sample banks for 10 years from the fiscal year 2009/10 to 2018/19.

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Nuha, Vista Qonitah Qotrun, and Ade Sofyan Mulazid. "PENGARUH NPF, BOPO DAN PEMBIAYAAN BAGI HASIL TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA." al-Uqud : Journal of Islamic Economics 2, no. 2 (2018): 168. http://dx.doi.org/10.26740/al-uqud.v2n2.p168-182.

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This study aims to determine the effect of non performing financing, operational expenses ratio, and profit sharing financing to return on assets partially and simultaneous at Sharia Bank period December 2011- December 2015. There is 7 banks that fulfilled the criteria BCA Syariah, BNI Syariah, BRI Syariah, Mandiri Syariah, Mega Syariah, Muamalat Bank, Bank Panin Sharia. The analytical method that used in this study is balanced panel. The selected model is Common Effect that tested with F test and t-test with significancy level 5%. Based on the result of F test, known that NPF, operational exp

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Hafidhah, Hafidhah, and Dayana Putri Utami. "Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio dan Operating Expenses To Operating Income Terhadap Profitabilitas Bank Aceh Periode 2017-2020." Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam 2, no. 2 (2021): 81–95. http://dx.doi.org/10.22373/jimebis.v2i2.184.

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This study aims to examine the effect of Third Party Funds (TPF), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (OEOI) on the profitability of Bank Aceh. This study uses a quantitative research approach with Multiple Linear Regression analysis method. This research data uses Bank Aceh monthly financial report data for the 2017-2020 period. Research data obtained by testing the hypothesis performed by statistical tests, namely partial test (t-test) and simultaneous test (f-test). The results of this study indicate that: (1) Third Party Funds, Capital Adequacy Ratio an

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Juliani, Meily. "Analisis Faktor Spesifik Bank Terhadap Non Performing Loan Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia." Owner 6, no. 1 (2022): 43–55. http://dx.doi.org/10.33395/owner.v6i1.569.

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The purpose of this research is to analyze the effect of bank specific factors on non-performing loan on public conventional banks. The dependent variable studied was the non-performing loan and independent variables examined were capital adequacy ratio, bank size, loan to deposit ratio, net interest margin, return on equity, operating expenses to operating income, and earning per share. The secondary data obtained from the annual reports submitted in the IDX. Sample consist of 32 public conventional banks listed in IDX in the period of 2012-2017. The result of this study indicate that bank si

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Korolkov, Evgeniy. "Cost Minimization: Philosophical and Methodological Analysis." Ideas and Ideals 14, no. 4-2 (2022): 351–68. http://dx.doi.org/10.17212/2075-0862-2022-14.4.2-351-368.

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In modern economic literature, as well as regulatory documents, the concepts of ‘inputs’, ‘expenses’ and ‘costs’ are often used as identical to each other. At the same time, there are differences between them and their incorrect interpretation can lead to incorrect analytical conclusions and, as a result, erroneous conclusions and subsequent losses in the financial and economic activities of a commercial organization. The problem of the theme in relation to ‘credit costs’ is also reflected in the fact that currently special regulatory documents regulating banking activities, such as Federal La

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McKee, Gregory, and Albert Kagan. "The Impact of Sarbanes–Oxley and Dodd–Frank Legislation on Loan Loss Provisioning in US Banks." Review of Pacific Basin Financial Markets and Policies 23, no. 04 (2020): 2050028. http://dx.doi.org/10.1142/s0219091520500289.

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The Sarbanes–Oxley Act (SOX) of 2002 and the 2010 Dodd–Frank Wall Street Reform and Consumer Protection Act (DFA) were passed to address weaknesses in the internal control environment of the firm. Elements of these Acts reduce risky behavior of financial institutions by reducing informational asymmetry with borrowers. An important element of managing earnings quality in financial institutions is the loss provision, an annual expense set aside for uncollected loan and lease payments. These Acts affect the selection of loss provision expense levels in distinct ways. Using a dataset of community

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Dahlan, Dahlan, Osman Lewangka, and Firman Menne. "PENGARUH NON PERFORMING LOAN, LOAN DEPOSIT TO RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL DAN BANK SIZE TERHADAP PROFITABILITAS MELALUI CAPITAL ADEQUACY RATIO." Indonesian Journal of Business and Management 2, no. 2 (2021): 71–77. http://dx.doi.org/10.35965/jbm.v2i2.458.

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas melalui Capital Adequacy Ratio pada bank yang terdaftar di BEI periode 2014-2018. Sampel yang digunakan dalam penelitia ini adalah Bank BUMN yang terdiri dari empat Bank dan BUSN Devisa yang terdiri dari 10 Bank. Analisis yang digunakan untuk mengetahui hubungan langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size

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Khetagurov, G., and Yu Khetagurova. "Bank payment card projects: expenses, revenues, economic efficiency." HUMANITIES AND SOCIAL-ECONOMIC SCIENCES 111, no. 2 (2020): 89–91. http://dx.doi.org/10.18522/1997-2377-2020-111-2-89-91.

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ЛОПАТОВСЬКА, Оксана, та Максим БОРОЛЮК. "АКТУАЛЬНІ ПРОБЛЕМИ ВІТЧИЗНЯНОЇ ПРАКТИКИ ФОРМУВАННЯ ДОХОДІВ І ВИТРАТ КОМЕРЦІЙНИХ БАНКІВ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(2) (2025): 286–93. https://doi.org/10.31891/2307-5740-2025-342-3(2)-44.

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The article examines the current issues of income and expenses of commercial banks in Ukraine in the context of martial law, political instability and economic turbulence. The author emphasizes that the efficiency of banking activities directly depends on the ability of banks to generate profitable income and control the cost side. The author analyzes the dynamics, structure and composition of the main items of income and expenses of banking institutions for the period of 2021-2024. The main attention is paid to interest income and expenses as key components of banks' profitable activities, as

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Yudhistira Ardana, Nur Syamsiyah, Misfi Laili Rohmi, and Lilis Renfiana. "Error Correction Model Analysis in Measuring the Effect of Bank Internal Factors on Mudharabah Deposits for Islamic Commercial Banks." El-Qish: Journal of Islamic Economics 1, no. 2 (2021): 109–18. http://dx.doi.org/10.33830/elqish.v1i2.1518.2021.

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Islamic bank products to raise public funds can be in the form of demand deposits (wadiah), savings (mudharabah), and deposits (mudharabah). One of the profit-sharing rates in Islamic banks comes from internal factors, namely Return on Assets, Capital Adequacy Ratio, Financing to Deposit Ratio, and Operational Expenses Operating Costs. This study will examine the effect of bank internal factors on mudharabah deposits of Islamic commercial banks using an econometric model, namely the error correction model. Findings. The results showed that the bank's internal variables had a significant effect

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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.

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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, fa

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Sapa, Nasrullah, Sudirman, and Muhammad Awaluddin. "Effect of Non Performing Financing and Operating Expenses of Operating Income on Profitability of Islamic Commercial Banks." Adpebi International Journal of Multidisciplinary Sciences 1, no. 1 (2022): 455–63. https://doi.org/10.54099/aijms.v1i1.291.

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This study aims to determine the effect of Non-Performing Financing and Operating Expenses on Operating Income on the Profitability of Islamic Commercial Banks in Indonesia. This type of research uses quantitative research. The population used in this study were all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority from 2016 - 2020, which amounted to 14 Islamic Commercial Banks. The sampling technique in this study used a purposive sampling method with a sample of six banks, namely Bank Muamalat Indonesia, Bank Mandiri Syariah, BNI Syariah, BRI Syariah, Ban

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Sharma, Kamal Prasad. "Effects of Non-Performing Loan and Operational Efficiency on Profitability of Nepalese Commercial Banks." Resunga Journal रेसुङ्गा जर्नल 3, no. 1 (2024): 51–77. http://dx.doi.org/10.3126/resungaj.v3i1.65881.

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This study examines the effects of non-performing loan and operational efficiency on profitability of Nepalese commercial banks. Return on asset and return on equity are selected as the dependent variables. Similarly, loan to deposit ratio, capital adequacy, loan loss provision, non-performing loan, operating income and operating expenses are selected as the independent variables. This study is based on secondary data of 15 commercial banks with 105 observations for the study period from 2015/16 to 2021/22. The data were collected from Banking and Financial Statistics published by Nepal Rastra

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Yustian, Lila Denayu, and Idah Zuhroh. "RISIKO KREDIT BANK UMUM KONVENSIONAL (STUDI PADA BANK PERSERO 2010-2021)." Journal of Financial Economics & Investment 1, no. 3 (2021): 129–43. http://dx.doi.org/10.22219/jofei.v1i3.19136.

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This study aims to provide an overview of developments and determine credit risk at Conventional Commercial Banks. The independent variables in this study are Expenses and Income operational (BOPO), Capital Adequacy Ratio (CAR) and inflation for Non Performing Loan (NPL). The population used in this study is a registered Conventional Bank in Otoritas Jasa Keuangan (OJK) as many as five bank. The sample of this research is using 4 banks by using sampling method is purposive sampling. The result for this research are BOPO has a positive and significant effect on NPL. CAR has a negatife and signi

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Salem Al Zaidanin, Jamil. "BANK SPECIFIC AND MACRO-ECONOMIC DETERMINANTS OF THE UNITED ARAB EMIRATES COMMERCIAL BANKS PROFITABILITY: A PANEL DATA ANALYSIS." International Journal of Advanced Research 8, no. 10 (2020): 661–77. http://dx.doi.org/10.21474/ijar01/11889.

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This study attempts to identify the Bank Specific and Macro-economic Determinants of The United Arab Emirates Commercial Banks Profitability measured by Return on Assets, Return on Equity and Net Interest Margin. The study uses bank-specificand microeconomic factors as independentvariables. The bank-specific factors include bank size, capital adequacy, assets quality, liquidity, deposits, diversification ,business mix, and efficiency, while the macroeconomic factors include real Gross Domestic Product growth, Inflation Rate, and Real Interest Rate.Regression models were used to relate bank pro

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Devkota, Ankit. "Impact of Revenue Diversification on Bank Profitability and Stability: A Case of Nepalese Commercial Banks." Nepalese Journal of Economics 8, no. 4 (2024): 41–60. https://doi.org/10.3126/nje.v8i4.79748.

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This study examines the impact of revenue diversification on the financial profitability and stability of Nepalese commercial banks. Return on assets (ROA) and Z-score are the selected dependent variables. The selected independent variables are bank size, non-interest income to total assets, capital adequacy ratio, gross domestic product growth rate, operating income expenses ratio and credit risk. The study is based on secondary data of 16 commercial banks with 128 observations for the study period from 2013/14 to 2020/21. The data were collected from Bank Supervision Report published by Nepa

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Aryasari, Mela, and Bahtiar Usman. "Exploring the Impact of Digital Transformation and Banking Factors on the Financial Performance of Conventional Banks Listed on the Indonesian Stock Exchange." Jurnal Ekonomi, Bisnis & Entrepreneurship 18, no. 2 (2024): 733–56. https://doi.org/10.55208/2hsj1z86.

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This research aims to examine the impact of Internet and Security, Capital Adequacy Ratio, Non-Performing Loans, Operating Expenses to Operating Income, Loan to Deposit Ratio, Bank Size, Loans, Exchange Rate, and Gross Domestic Product on the performance of conventional banks from 2017 to 2022. The sample consists of conventional banks listed on the Indonesia Stock Exchange during this period. Data is sourced from a time series covering the years from 2017 to 2022 for independent variables and bank performance as the dependent variable. The methodology employed is Ordinary Least Squares, utili

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Anwar, Vebby. "ANALISIS KOMPARASI FAKTOR-FAKTOR YANG MEMPENGARUHI LABA SEBELUM PAJAK PADA BANK PEMERINTAH." Bongaya Journal for Research in Management (BJRM) 1, no. 2 (2018): 09–17. http://dx.doi.org/10.37888/bjrm.v1i2.74.

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The purpose of this study was to determine 1) the image of profit beforetax, net interest margin, loan to deposit ratio, asset quality and operating expenses/ operating income state bank listed on the Indonesia Stock Exchange. 2) analyzethe differences in income before taxes, net interest margin, loan to deposit ratio,asset quality and operating expenses / operating income state bank listed on theIndonesia Stock Exchange. The population in this study are all listed in theGovernment Bank Stock Exchange Bank Indonesia as much as 4. The samplingtechnique used proposive sampling. The analytical me

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Veronika Fransiska and Indra Siswanti. "Determinants Of Capital Adequacy Ratio Empirical Study of Banks Listed On The Indonesian Stock Exchange For The Period 2017 – 2022." International Journal of Economics, Accounting and Management 1, no. 3 (2024): 161–75. https://doi.org/10.60076/ijeam.v1i3.704.

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This study aims to determine the effect of bank size, loan to deposit ratio, operating expenses on operating income, return on assets and non-performing loans on capital adequacy ratio. This research was conducted at commercial banks listed on the Indonesia Stock Exchange for the period 2017-2022. The population in this study were 46 commercial banks. The sampling technique used in this study was purposive sampling, thus the sample used was 39 samples. The data were analyzed using panel data regression. The results showed that bank size has a positive and significant effect on capital adequacy

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Yusuf, Muhammad. "Penilaian Kinerja PT Bank X dalam Mengelola Asset dan Kewajiban Berdasarkan Analisis Resiko dan Analisis Return." Binus Business Review 1, no. 1 (2010): 74. http://dx.doi.org/10.21512/bbr.v1i1.1023.

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Performance financial evaluation became a primary indicator for management, especially a bank. This research evaluated asset and liability management of PT Bank X to describe its risk and return, by using financial ratios. The results found that performance ratios of PT Bank X decreasingly, where interest margin and net margin decreased to negative. This because of interest expenses and other operational expenses increased. Risk evaluation based on liquidity ratio were also decreasing in 2006 – 2007, because of the most assets of the bank became illiquid assest and default credits. On the othe

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Chalise, Dhan Raj, Naba Raj Adhikari, and Amrita Khadka. "Assessing Financial Determinants of Market Price in Nepalese Commercial Banks." Southwestern Research Journal 2, no. 1 (2024): 18–29. https://doi.org/10.3126/srj.v2i1.76768.

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This study is designed to identify the effect of interest income, interest expenses, net profit, earnings per share (EPS), retained earnings, dividend payout and book value per share on market price per share (MPS). Out of twenty-six commercial banks, five commercial banks including one governmental bank were selected on judgmental basis. Financial tool and statistical tools are considered to find the result showing the relationship between the dependent variable that is MPS and independent variables that are interest income, interest expenses, net profit, EPS, retained earnings, dividend payo

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Okuda, Hidenobu, and Suvadee Rungsomboon. "The Effects of Foreign Bank Entry on the Thai Banking Market: Empirical Analysis from 1990 to 2002." Review of Pacific Basin Financial Markets and Policies 10, no. 01 (2007): 101–26. http://dx.doi.org/10.1142/s0219091507000970.

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This paper investigates the impact of foreign bank entry on Thai domestic banks by using panel data on 17 domestic commercial banks from 1990 to 2002. The study examines different factors affecting bank performance, including changes in the foreign ownership of banks, financial regulations, and market structure. The results show that an increase in the presence of foreign banks has led to a rise in overhead expenses, a decline in profits, and an increase in the interest spreads of domestic banks. In the short run, increased competition from foreign banks seems to have negative effects on domes

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