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Journal articles on the topic 'Bank leasing'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Jaszczuk, Joanna, Anna Białek-Jaworska, Krzysztof Opolski, Marek Sylwestrzak, and Katarzyna Trzpioła. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market." Central European Economic Journal 5, no. 52 (2019): 25–39. http://dx.doi.org/10.2478/ceej-2018-0006.

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Abstract In this article, we study the substitution between leasing and bank loans in financing the investment of small companies. The analysis is based on financial information about Polish companies listed on NewConnect, which used financial leasing in the period of 2012–2016. We argue that leasing and bank loans are the substitute in financing the investment of small companies. We estimate the probability of financial leasing and its size using the tobit and logit models. We find that financial leasing and bank loan, for Polish small companies, are complementarity. Our empirical results ind

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2

Кузнецова, А. Б. "Principles of bank financing of leasing companies." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 1366–69. http://dx.doi.org/10.34925/eip.2021.11.136.274.

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За последние двадцать лет в финансово-кредитной системе произошли значительные изменения в банковском финансировании. Эти изменения стали возможными благодаря системной трансформации принципов оценки эффективности банковского финансирования. Одним из элементов указанной трансформации стало изменение принципов банковского финансирования лизинговых компаний. Несмотря на привлекательность банковского финансирования для лизинговых компаний необходимо отметить игнорирование банками специфики лизинговой деятельности. В настоящий момент нет устойчивой классификации принципов банковского финансировани

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3

Blahun, Ivan S., and Stepan Ye Nastoshyn. "Assessing the Efficiency of Use of Leasing as a Means of Fixed Assets Renovation at the Enterprise." Business Inform 9, no. 536 (2022): 108–13. http://dx.doi.org/10.32983/2222-4459-2022-9-108-113.

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The article analyzes modern methods for assessing the efficiency of use of leasingas a means of updating the fixed assets of an enterprise. It is noted that the use of a loan is generally more appropriate if the collateral that the borrower wants to own at the end of the term retains its value after the term of the transaction. Leasing should be used for property that depreciates rapidly, such as high-tech products, and does not retain its value at expiration. It is shown that in order to make economically sound decisions, it is advisable to analyze a leasing agreement as an investment project

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4

Khashaev, A. A. "Transformation of interaction between banks and leasing companies in the context of geopolitical challenges." Economics and Management 30, no. 2 (2024): 228–38. http://dx.doi.org/10.35854/1998-1627-2024-2-228-238.

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Aim. To develop proposals and practical recommendations on the transformation of interaction between banks and leasing companies, which will allow to increase the volume of their interaction, as well as to improve its efficiency due to additional commission income and increased profitability.Objectives. To study and systematize macroeconomic indicators of the segments of banking and leasing services in Russia; to propose a new model of interaction between a bank and a leasing company, which is aimed at increasing its commission income and profitability; to assess the effectiveness of the devel

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5

Dhea Ayu Melina, Ari Kamayanti, and Ahmad Jarnuzi. "APAKAH MUSYARAKAH DAN IJARAH BERKONTRIBUSI TERHADAP PROFITABILITAS?" Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam 8, no. 1 (2023): 55–66. http://dx.doi.org/10.34202/imanensi.8.1.2023.55-66.

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This study aims to obtain empirical evidence regarding whether profitability is affected by musyarakah, mudharabah, and leasing/ijarah financing. Multiple linear regression analysis was used as the method. Seven Islamic Commercial Banks that have consistently registered with the OJK during 2016-2020 are the samples in this study. Research shows that mudharabah contributes to the profitability of Islamic Commercial Banks, while musyarakah and leasing/ijarah do not trigger an increase in profitability. This reason is because musyarakah distribution has not yet reached the maximum stage, while sp

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6

Maulida, Dzulfa Fahira, and Irvan Iswandi. "Implementasi Leasing Syariah dan Leasing Konvensional Pada Pembiayaan Kendaraan Bermotor (Studi Kasus di PT. Federal International Finance)." SALAM: Jurnal Sosial dan Budaya Syar-i 8, no. 5 (2021): 1655–74. http://dx.doi.org/10.15408/sjsbs.v8i6.23340.

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Saat ini, Indonesia semakin berkembang dalam kegiatan ekonomi, salah satunya dengan berdirinya perusahaan pembiayaan baik secara konvensional ataupun syariah. Dalam hal ini perusahaan pembiayaan PT. Federal International Finance (FIF) merupakan perusahaan yang bergerak dalam pembiayaan leasing. Penelitian ini dilakukan di PT. Federal International Finance Cabang Sukabumi dengan tujuan mengetahui mekanisme operasional Leasing Syariah dan mekanisme Leasing Konvensional serta mengetahui perbedaan Antara Leasing Syariah dan Leasing Konvensional. Penelitian ini menggunakan metode Kualitatif deskrip

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7

Hanifa, Riri. "ANALISIS KUANTITATIF SISTEM PEMBIAYAAN UNTUK KREDIT INVESTASI (ALAT BERAT) PADA BANK UMUM DAN LEASING." Jurnal Ilmiah Ekonomi Global Masa Kini 7, no. 1 (2016): 18–23. http://dx.doi.org/10.36982/jiegmk.v7i1.100.

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A Company which is enganged in the procurement of heavy equipment, it would faced with the problem in adding the heavy equipment. This research was conducted in order to determine which one is the more profitable financial institutions for the company when the loan interest rate is having fluctuation which is can not be predicted before. This research is a descriptive by usingÂ secondary data of credit calculation examples, leasing period ,prices of equipment, economic life, residual value, tax rate and interest rateÂ of loan. The analysis technique use two techniques: first, quantitatives ana

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8

Al-Dabbagh, Ayman. "The Credit Card of Murabaha & Ijarah (Leasing) of Benefits and Services in the Palestinian Islamic Bank: A Critical and Analaytical Jurisprudential Study." Jordan Journal of Islamic Studies 20, no. 1 (2024): 227–60. http://dx.doi.org/10.59759/jjis.v20i1.377.

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The research attempts to answer a crucial question: To what extent does the Mastercard issued by the Palestinian Islamic Bank adhere to Sharia principles and regulations related to agency contracts, Murabaha (cost-plus financing), and Ijarah (leasing)? The research followed a descriptive-analytical approach, examining everything related to the mentioned card and its application, along with the Sharia principles it is based on, through discussion, analysis, and critique. The research is distinguished by its analytical and critical jurisprudential study, producing a new Islamic banking product,

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9

Hrytsenko, Кostiantyn, and Avhusta Hrytsenko. "Payments flows system-dynamic model for assessing the efficiency of leasing operations." Economic Analysis, no. 32(4) (2022): 115–26. http://dx.doi.org/10.35774/econa2022.04.115.

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Introduction. The relevance of the financial leasing effeciency issues for Ukraine is due to the fact that its economic and social development is largely influenced by the amount of investment in the fixed assets of enterprises, which ensures their competitiveness, contributes to the development of small and medium-sized businesses and the creation of new jobs. The main factor in the attractiveness of leasing operations for the lessee is the amount of leasing payments. The efficiency of leasing operations for the lessee can be determined by comparing the total amount paid under the leasing agr

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10

Chrisdianto, R. B., and Andrianto Andrianto. "Penerapan Tax Planning Dalam Pengambilan Keputusan Terhadap Pilihan Alternatif Pembelian Truk Secara Tunai, Kredit Bank, Dan Leasing Dengan Hak Opsi Pada P.T. Rajawali Dwi Putra Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 1, no. 1 (2009): 7–23. http://dx.doi.org/10.37477/bip.v1i1.112.

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Penelitian ini dilakukan pada P.T. Rajawali Dwi Putra Indonesia, Waru-Sidoarjo dengan judul "Penerapan Tax Planning dalam Pengambilan Keputusan terhadap Pilihan Alternatif Pembelian Truk secara Tunai, Kredit Bank dan Leasing dengan Hak Opsi pada P.T. Rajawali Dwi Putra Indonesia." Adapun tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui sejauh mana Tax Planning (perencanaan pajak) yang diperoleh dari pengadaan tujuh unit truk baru dengan alternatif pembelian secara tunai, kredit bank serta leasing dengan hak opsi. Dalam mengumpulkan dan menyajikan data diperlukan metode dan

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11

Eniola Sule, Olatunji, and Sarat Iyabo Amuni (MRS). "Equipment Leasing as a Source of Finance For Small and Medium Scale Entrepreneurs In Nigeria." International Journal of Management Excellence 2, no. 3 (2014): 247–56. http://dx.doi.org/10.17722/ijme.v2i3.110.

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The paper is looking into fund raising through leasing of equipments and machineries rather than purchasing them on cash and carry basis as such having much impact and impart on the working capital of the small and medium scale enterprises. The paper looked into relevant and related studies and came up with the ideas like concept of leasing, types of lease arrangement and Central Bank of Nigeria regulations as to lease for small and medium scale enterprises. The study made use of a self designed questionnaire called ELESOF to get information from respondents and came up with certain conclusion

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12

Nurtdinov, I. I. "Trends in Russian leasing business development at the present stage." Financial Analytics: Science and Experience 13, no. 1 (2020): 85–96. http://dx.doi.org/10.24891/fa.13.1.85.

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Subject. The article presents trends in leasing business development under processes of innovative development of market relations. It also addresses aspects of leasing business development in the Russian Federation and its influence on updating the fixed assets of economic entities. Objectives. The aim is to identify trends in the development of leasing business in the Russian Federation, analyze the current condition of leasing operations in constantly changing environment. I analyze changes in main indicators of leasing business development, which can contribute to renewal of production cap

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13

Valkov, Alexander V. "Leasing in the context of high bank rates: challenges and opportunities for business." ACCOUNTING AND CONTROL 6 (2025): 11–19. https://doi.org/10.36871/u.i.k.2025.06.01.002.

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The article discusses the specifics of using leasing as a financial instrument in conditions of high interest rates. The main problems faced by both leasing companies and their clients are analyzed, and strategies for adapting to new economic conditions are proposed. Special attention is paid to the role of digitalization, government support and flexibility of leasing conditions.

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14

Azwarfajri Azwarfajri and Ainun Najib. "Praktik Leasing di Indonesia dalam Tinjauan Hukum Islam." Istidlal: Jurnal Ekonomi dan Hukum Islam 5, no. 2 (2021): 129–42. http://dx.doi.org/10.35316/istidlal.v5i2.344.

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The development of leasing in Indonesia was in line with the development of banking, both bank and non-bank institutions. This development was certainly inseparable from the demands and needs of the community that they cannot fulfil on their own. The emerging financing institutions carry out activities in the form of providing funds or capital goods by not withdrawing funds directly from the public. The existence of leasing as a means for developing investment financing and empowering the community's economy was still considered to have several problems. Although the practice of leasing in Isl

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15

KYSHAKEVCYH, Bohdan, and Olga MIGULKA. "METHODS OF LEASING OPERATIONS EFFICIENCY EVALUATION." Herald of Khmelnytskyi National University 302, no. 1 (2022): 220–27. http://dx.doi.org/10.31891/2307-5740-2022-302-1-37.

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The article analyzes modern approaches to assessing the effectiveness of leasing operations both from the side of the lessor and from the side of the lessee. It was shown that in this area there is no unambiguity in the choice of methodology that should be used to assess leasing investments. It is argued that due to the fact that leasing is always more expensive than a regular purchase and sale transaction, not all entrepreneurs understand the advantages of this unconventional method of productive investment, since the additional profit received from the turnover of capital freed up through th

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16

Widyastuti, Maria. "Kredit Bank Dan Sewa Guna Usaha Dengan Hak Opsi Sebagai Sumber Pendanaan Alternatif Atas Perolehan Aktiva Tetap Dalam Rangka Penghematan Pajak." BIP's JURNAL BISNIS PERSPEKTIF 1, no. 1 (2009): 24–42. http://dx.doi.org/10.37477/bip.v1i1.109.

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Banyak cara dan metode yang bisa dipilih oleh perusahaan dalam rangka mendapatkan dana untuk mengembangkan usahanya antara lain dengan cara mendapatkan kredit dari bank, pembelian aktiva secara angsuran, dan menyewa guna usaha aktiva dari perusahaan sewa guna usaha. Pada kenyataannya, banyak perusahaan kecil kesulitan mencari sumber dana melalui kredit perbankan dan pembelian aktiva secara angsuran sudah tidak memungkinkan lagi. Hanya perusahaan besar dan sudah mempunyai 'nama' saja yang mungkin dapat dengan mudah mendapatkan kepercayaan baik dari bank sebagai pihak yang memberi pinjaman maupu

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17

Badriyah, Siti Malikhatun, Siti Mahmudah, Amiek Soemarmi, et al. "POTENSI PERJANJIAN LEASING DALAM PEMBIAYAAN KAPAL NELAYAN." Masalah-Masalah Hukum 51, no. 4 (2022): 422–32. http://dx.doi.org/10.14710/mmh.51.4.2022.422-432.

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Nelayan dalam penangkapan ikan membutuhkan kapal sebagai modal utama. Walaupun demikian tidak semua nelayan memiliki kapal sendiri karena tidak memiliki modal. Leasing untuk pengadaan kapal nelayan berpotensi besar untuk dikembangkan. Proses leasing yang relatif lebih sederhana dari pembiayaan melalui bank menjadikan leasing sangat potensial dalam pembiayaan usaha bagi para pihak yang kurang memiliki akses perbankan. Penelitian ini bertujuan untuk mengetahui dan menganalisis potensi perjanjian leasing dalam pembiayaan kapal nelayan. Penelitian ini menggunakan metode pendekatan socio legal. Has

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18

Attahariq Trysnanda Putra. "Perlindungan Hukum Bagi Debitur Yang Masuk Dalam Blacklist Bank Indonesia Akibat Kelalaian Dari Leasing." Eksekusi : Jurnal Ilmu Hukum dan Administrasi Negara 1, no. 4 (2023): 14–25. http://dx.doi.org/10.55606/eksekusi.v1i4.634.

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Leasing arrangements are currently limited to administration and taxes. The civil aspect, however, is still very limited in terms of agreements that regulate the rights and obligations of the parties. Therefore, parties have the freedom to determine these provisions independently. This is important because the parties encounter various possibilities in the leasing agreement, which can cause losses and cause problems. Leasing itself originates from the United States, which has a different legal system to Indonesia.

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Batubara, Rajali, and Borkat Halomoan Siregar. "HAK, KEDUDUKAN DAN PENYELESAIAN SENGKETA DALAM PEMBIAYAAN LEASING: STUDI MANDALA FINANCE KECAMATAN RUMBIA LAMPUNG TENGAH." Jurnal Ilmiah Mahasiswa Raushan Fikr 9, no. 1 (2022): 121–34. http://dx.doi.org/10.24090/jimrf.v9i1.6624.

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Perusahaan leasing ini didefinisikan sebagai suatu lembaga keuangan non Bank yang memiliki fungsi yang sejenis dengan bank konvensional, yakni sebagai sumber pembiayaan. Leasing ini sendiri dapat melakukan pembiayaan yang berbentuk barang, yang mana bahwa barang ini dapat dilaksanakan pembayaran dengan cara angsuran. Leasing merupakan suatu alternatif bagi perorangan atau perusahaan yang kekurangan modal dalam memenuhi barang yang diinginkan seperti halnya kenderaan bermotor. Jenis penelitian ini yaitu pendekatan yuridis normatif yang merupakan kajian hukum yang dilakukan dengan proses penelus

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20

Yuliani, Irma, and Muhammad Abdul Rohman. "The Impact of Various Mode of Financings in Reducing Inequality in Various Groups of Countries." Journal of Finance and Islamic Banking 3, no. 2 (2021): 25–43. http://dx.doi.org/10.22515/jfib.v3i2.2931.

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The existence of Islamic bank not always provide positive impact to the real sector of economy. Declining inequality is one of the expected significant impacts with appyling mode of financing as instrument to relize that. This study aims to investigate the impact of mode of financing was applied by Islamic bank to reduce inequality among countries of IsDB Group. World bank data and IDB data of Islamic banks are employed as samples from 1977 to 2018. The results show that equity and leasing have a positive effect and significant to reduce inequality for low income countries, where the leasing o

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Kadhum Al-Atabi, Sadiq Jafar. "Financing Companies using Financial Technology an Exploratory Study." JOURNAL OF UNIVERSITY OF BABYLON for Pure and Applied Sciences 27, no. 1 (2019): 43–68. http://dx.doi.org/10.29196/jubpas.v27i1.2064.

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The modern technology to finance investments, of leasing, and the wide attention in the industrialized countries due to their particular flexibility, as well as their low costs often thus making them an alternative to compete with other traditional financing methods. It is noted in this regard that developing countries, especially Arab ones for the most part what relatively late still in the application of this type of financing , companies are leasing is still very low compared with the industrialized countries due to traditional methods control of funding for financial institutions, and non-

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22

Hernawati, Hernawati, and Istiqamah Istiqamah. "Implementasi Prinsip-Prinsip Hukum Islam dalam Praktik Sewa Guna Usaha (Leasing)." Qadauna: Jurnal Ilmiah Mahasiswa Hukum Keluarga Islam 2, no. 1 (2021): 51–68. http://dx.doi.org/10.24252/qadauna.v2i1.15987.

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Penelitian ini dilakukan untuk mengetahui penerapan prinsip-prinsip hukum Islam dalam transaksi leasing. Penelitian ini menggunakan metode deskriptif-komparatif dengan pendekatan perundang-undangan. Pendekatan ini termasuk dalam jenis penelitian studi kepustakaan (library research). Penulis mengumpulkan literatur yang berkaitan dengan leasing untuk mengidentifikasi peraturan-peraturan terkait, baik dalam bentuk perundang-undangan maupun hukum Islam. Penelitian ini mendapati bahwa: (1) leasing dalam hukum perdata masuk ke dalam kategori perjanjian innominaat atau perjanjian tidak bernama. Perja

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23

Budiarti, Wiwik, and Fadilah Dian Hidayati. "ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (2015): 94–102. http://dx.doi.org/10.34204/jiafe.v1i2.523.

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The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a ba

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Presová, Radmila, Oldřich Tvrdoň, and Andrea Živělová. "Leasing transactions." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 207–18. http://dx.doi.org/10.11118/actaun201058030207.

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The paper describes trade operations in leasing companies as specific businesses enabling acquisition of possession by legal and physical persons by gradual repayments of the purchase price. On a diagram it shows the complexity of business relations between the main participants of a leasing transaction, which are production companies, leasing companies and those interested in the subject of leasing. To capture the complexity of relations, there are also included all other participants. Their function in a leasing transaction starts only at the moment, when the leaseholders are not a

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25

Gerasimova, Vera. "Role of leasing for sustainable development of the Russian economy." MATEC Web of Conferences 170 (2018): 01051. http://dx.doi.org/10.1051/matecconf/201817001051.

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This article suggests a deeper insight into the basic trends in Russian economy and national leasing market in view of acute shortage of investment and slumping oil prices. The Russian macroeconomic situation is not favorable for the leasing market development. A key attention is dedicated to leasing market which is a key indicator of the Russian economy. Leasing is looked upon as an effective means of business support and a powerful tool of sustainable development, as well as a way of acquiring credit income and renewing main capital. At this stage of Russian economy development, it is essent

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Windi Arista and Andi Candra. "PENERAPAN RESTRUKTURISASI TERHADAP KONSUMEN LEMBAGA PEMBIAYAAN LEASING PADA MASA PANDEMI." Jurnal Hukum Tri Pantang 8, no. 1 (2022): 32–44. http://dx.doi.org/10.51517/jhtp.v8i1.79.

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Hadirnya Leasing sangat membantu kehidupan masyarakat bahkan pertumbuhan ekonomi dalam suatu Negara. Kontrak dalam perjanjian Leaasing merupakan bagian yang melekat dari transaksi bisnis baik dalam skala besar maupun kecil, baik domestik maupun internasional. Fakta di lapangan yang terjadi sekarang banyak konsumen mengalami kesulitan dalam melakukan pembayaran kredit leasing atau kredit macet terutama di masa Pandemi Covid-19. Untuk menyelesaikan dan menyelamatkan kredit yang dikategorikan macet pihak Leasing,melakukan berbagai upaya salah satunya restrukturisasi. Permasalahan dalam tulisan in

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NIKONCHUK, Maksym. "Legal status of the leasing company in the financial services market." Economics. Finances. Law, no. 11/3 (November 27, 2020): 13–15. http://dx.doi.org/10.37634/efp.2020.11(3).3.

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In the world economy, leasing is the second largest investment after bank lending. That is why the emphasis on strengthening the new industry in Ukraine is important. The paper analyzes the literature and current legislation of Ukraine on the legal status of the leasing company and the provision of leasing services. The lack of terminological definition of a leasing company is emphasized, the terminology proposed by scientists on this issue is given. A comparative description of the main global leasing business models and their integration into the financial services market of Ukraine. An anal

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SHABANI, Faton. "THE IMPACT OF RECENT LEASING ACTIVITY ON THE FINANCIAL SYSTEM IN THE REPUBLIC OF NORTH MACEDONIA." International Scientific Journal in Economics, Finance, Business, Marketing, Management and Tourism - ECONOMIC VISION 11, no. 21-22 (2024): 65–75. http://dx.doi.org/10.62792/ut.evision.v11.i21-22.p2709.

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Leasing is an activity that refers to movable and immovable goods, in which the lessee determines the subject of leasing that is purchased or produced by the lessor and is given to the lessee for use for an agreed period, in exchange for payment of compensation for the use of the subject of leasing, based on the leasing agreement concluded between the provider and the lessee, according to the conditions specified in it. Leasing is an alternative way of financing where it is necessary to emphasize the use of the leased goods, and not the ownership over them (use but not possess), i.e. the philo

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Hanifah, Hani, Desya Natalia, and Yayang Abdul Basit. "PEMBIAYAAN SYARIAH KREDIT SEPEDA MOTOR DALAM PERSFEKTIF PELAKSANAAN PERJANJIAN LEASING." Suloh:Jurnal Fakultas Hukum Universitas Malikussaleh 12, no. 1 (2024): 225. http://dx.doi.org/10.29103/sjp.v12i1.14265.

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Abstrak Permasalahan ekonomi di Indonesia yang sekarang ini semakin sulit menjadikan pemerintah mencari solusi dengan memperkenalkan lembaga keuangan baru selain lembaga keuangan bank untuk memenuhi kebutuhan modal dari para pengusaha yaitu lembaga pembiayaan. Leasing sebagai salah satu bentuk pembiayaan telah menjangkau berbagai objek seperti apartemen, perkantoran, telepon, mobil, motor, komputer dan bahkan bangunan dan peralatan pabrik. Salah satu pendukung kecepatan mobilitas masyarakat adalah kendaraan bermotor, masyarakat memilih membeli sepeda motor karena harganya yang lebih murah dari

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Hermawan, Willy. "ANALISIS PERBANDINGAN PEMBIAYAAN BARANG MODAL ANTARA SEWA GUNA USAHA DENGAN PINJAMAN PERBANKAN DAN KAITANNYA DENGAN BIAYA PAJAK PADA PT. DUTA ABADI PRIMANTARA." Jurnal Bina Akuntansi 6, no. 2 (2019): 22–41. http://dx.doi.org/10.52859/jba.v6i2.60.

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This study aims to determine ways of financing assets using bank credit or withleasing to a company, where the company opts for bank credit and leasing tomake income tax savings. The study was conducted at PT. Duta Abadi Primantarawith the calculation of fiscal costs and commercial costs with the type of casestudy research. The data obtained are primary data collected throughdocumentation obtained from the company. The data collected includescommercial and fiscal calculation reports. Based on research results obtainedthat the company chose financing of assets with leasing because it saves capi

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Lucas, Pony. "Le Financement Des Pme « Africaines » : La Nécessité Du Crédit-Bail Et La Bourse Des Valeurs." European Scientific Journal, ESJ 12, no. 19 (2016): 190. http://dx.doi.org/10.19044/esj.2016.v12n19p190.

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Confronted with the growing scarcity of resources in the global scale, the international political dialogue, in accordance with the Monterry consensus (2002) and the Doha conference (2008), recommends the reinforcement of internal resources mobilization in developing countries to achieve the Millennium Development Goals. In the case of Cameroon, emphasis is put on leasing as a form of financing, so as to enable a company to acquire production equipment; that is, goods that will enhance production in a company. Moreover, the financing of SME centered on the stock exchange speculations as possib

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Shevchenko, N. V., and H. I. Pushak. "Problems of the Development of Domestic Leasing Companies in Crisis Conditions." HERALD OF THE ECONOMIC SCIENCES OF UKRAINE, no. 1(42) (2022): 106–9. http://dx.doi.org/10.37405/1729-7206.2022.1(42).106-109.

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A study was conducted on the importance of leasing companies in the development of the modern domestic credit market. It was determined that the main objects of the leasing loan in Ukraine are: industrial machinery, construction machinery, cars and various equipment, and the subjects are both economic entities and natural persons. The main negative factors affecting the development of leasing companies in Ukraine are considered and highlighted. It was determined that Ukraine ranks only 41st in terms of the volume of leasing agreements, although the volume of industrial enterprises in Ukraine.

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Khadimallah, Asma, and Fathi Abid. "The Extent to which Contingent Convertible Leasing Protects Bank Deposits:A Barrier Option Approach." China Finance and Economic Review 14, no. 1 (2025): 113–29. https://doi.org/10.1515/cfer-2025-0006.

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Abstract This paper proposes an alternative solution to the problem related to the risk that banks incur in the protection of deposits. This solution lies in the use by banks of contingent convertible leasing contracts to face financial distress situations by solidifying their own funds and thus improving the quality of deposit protection. Convertible contingent leases are instruments that are automatically convertible into shares when the bank reaches a level of financial distress. They allow a limited bailout of the bank in times of generalized crisis when they are not able to issue sufficie

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Zhulyn, O. V., I. I. Nazarenko, N. P. Tesliuk, and V. V. Shturko. "Leasing as a Tool for Innovative Development of Enterprises." Business Inform 7, no. 522 (2021): 195–201. http://dx.doi.org/10.32983/2222-4459-2021-7-195-201.

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In countries with a developed financial market, one can often see the relationship between the level of distribution of financial leasing services and the volume of capital investment and the introduction of innovations in enterprises. In the context of the implementation of the concept of sustainable development and updating of fixed assets for more energy-efficient ones, financial leasing services are gaining special popularity. The article is aimed at comprehensive analyzing of the domestic market of leasing services and developing a mechanism for improving financial leasing services as a t

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Gazman, V. "Overcoming stereotypes in leasing." Voprosy Ekonomiki, no. 2 (February 20, 2017): 136–52. http://dx.doi.org/10.32609/0042-8736-2017-2-136-152.

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If we want securitization to become one of the main channels to attract funding in leasing activity, as the Bank of Russia predicts, one needs to revise some stereotypes. Relying on foreign and domestic research, the author gives a critical assessment of the postulate of the need for uniformity of securitized assets; proves that real estate, contrary to the traditional approach, rather than equipment and transport, prevails in securitization transactions, and explains why this happens. The article presents a new perspective on the behavior of issu- ers concerning the timing of securities circu

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Zhang, Lihua, Rui Han, Juanfeng Zhang, Lele Li, and Danxia Zhang. "LAND-LEASING BEHAVIOR, LOCAL OFFICIALS’ PROMOTIONS, AND CHINESE CITIES’ DEBT RISKS." International Journal of Strategic Property Management 25, no. 6 (2021): 485–96. http://dx.doi.org/10.3846/ijspm.2021.15654.

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This study first analyzes how local governments’ land-leasing behaviors affect Chinese cities’ debt risk then examines the impact of officials’ promotion mechanisms on debt risk in China’s urban land bank system. The land-leasing behavior is reflected through three indicators, namely, land-leasing revenue, land-leasing scale, and land financial dependence level. Two new indicators are constructed to measure the local government’ debt risk from the perspective of debt scale and debt repayment: the debt scale risk and debt burden risk. Empirical analyses are based on the data of 281 prefecture-l

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Yеssenovа, G. Zh, М. A. Imangalieva, and Zh D. Dauletkhanova. "Leasing as a source of enterprises financing In Kazakhstan: analysis and problems." Bulletin of "Turan" University, no. 4 (December 28, 2021): 45–53. http://dx.doi.org/10.46914/1562-2959-2021-1-4-45-53.

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The article reflects the importance of leasing in the search for the most attractive sources of innovative and investment development of the economy of Kazakhstan. In conditions of limited own funds, the role of borrowed sources of financing of investment projects for achieving effective goals of enterprises increases. Such sources of financing are bank lending, leasing, factoring, and issuing promissory notes. Leasing is considered as part of a reasonable strategic financial management, the use of which allows you to update the main production assets of the enterprise, as well as provides add

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Karaman, Süleyman, and İbrahim Akverdi. "Finansman Sağlamaya Yönelik Finansal Kiralamaların İşleyişinin İncelenmesi." Journal of Social Research and Behavioral Sciences 8, no. 16 (2022): 691–703. http://dx.doi.org/10.52096/jsrbs.8.16.47.

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In this study, financial leases and related contract contents are discussed. In this context, the importance of financial leasing, which appears as an investment vehicle in general, has been emphasized. Although the financial leasing agreement has not just appeared in Turkish law, its attractiveness and advantages as an investment instrument are just beginning to be understood and, in parallel, its application is gradually increasing. The advantages that finance leasing provides to the tenant have made it a strong alternative to bank loans and equity capital. The fact that the financial leasin

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Arzu Mirheydarova, Gulnaz Garayeva, Arzu Mirheydarova, Gulnaz Garayeva. "LEVEL OF BENEFIT FROM FINANCIAL LEASING IN SMES IN THE INDUSTRIAL SECTOR." PIRETC-Proceeding of The International Research Education & Training Centre 21, no. 04 (2022): 25–32. http://dx.doi.org/10.36962/piretc21042022-25.

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Financial leasing is the name given to the process that provides the right of use of a movable or immovable property to the lessee within the specified dates in return for a price. This period of use may cover the entire life of the property or a certain part of it. Leasing, which has more than one type, allows businesses not to spend all of their capital on a particular property, but instead to obtain the right to use the property needed at lower amounts. Leasing allows the leasing company to fulfill many of the obligations that would arise when the business purchases the property it needs in

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Ahmad, Salman. "Performance of Commercial Banks in Pakistan: A Study in Risk Analysis." LAHORE JOURNAL OF ECONOMICS 7, no. 2 (2002): 65–76. http://dx.doi.org/10.35536/lje.2002.v7.i2.a4.

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The financial sector in Pakistan has evolved over the years in response to the growth of the economy and the government’s plans for the growth and development of the country. The sector as on 31 March 2002 comprises the State Bank of Pakistan, 4 state-owned banks, 2 newly privatised banks, 4 specialised banks, 14 private scheduled banks, about 30 leasing companies, 45 Modarabas, 14 investment banks, 3 stock exchanges, 58 insurance companies, and Government Saving Centers.

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Youssef, Amel Ben. "Migration Analysis of Credit Risk in Tunisian Banking Sector." Indian Journal of Finance and Banking 2, no. 1 (2018): 34–43. http://dx.doi.org/10.46281/ijfb.v2i1.91.

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In this paper, credit migration matrices are built to measuretransition probabilitiesat Tunisian credit institutions, allowing a comparison of credit risk quality shiftsfor public banks, private banks and leasing companies. We proposeto apply estimating Markov transition matrices using proportions data in order to be adapted to the scarcity of individual dataonloan quality transitions. We employ annual classification of assets issued in theregistration documents and annual financial reports during 2003-2014 period.It’s found from the analysis that the risk grade 2 has the greater tendancy to b

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Rumyantseva, Anna Yu, and Igor B. Kotlikov. "FEATURES OF USING LEASING AS AN EFFECTIVE INSTRUMENT FOR FINANCING AND ACTIVATING BUSINESS ACTIVITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/5, no. 142 (2024): 78–88. http://dx.doi.org/10.36871/ek.up.p.r.2024.01.05.010.

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This study is aimed at studying the features of financing the reproduction of non-current assets using leasing, which is currently becoming a popular and effective source of updating the material and technical base of an organization due to certain advantages and government support for the development of leasing activities in the Russian Federation. Federation. The purpose of the article is to develop a system of measures to develop a corporate financial program in the field of leasing operations. Among the objectives of the study: Reveal the features of leasing transactions, outline the prosp

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Khoirul Izzah. "Gold Pawn Analysis On Islamic Banking Gold Partner Products Maslahah In Bank Jabar Banten Sharia Indramayu Branch Office." Al-Arfa: Journal of Sharia, Islamic Economics and Law 1, no. 1 (2023): 12–21. http://dx.doi.org/10.61166/arfa.v1i1.2.

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The contract used for gold pawning on gold partner products IB maslahah at Bank Jabar Banten Syariah Indramayu Sub-Branch Office uses a multi-contract which is structured in qard contracts, rahn contracts and ijarah contracts. Adhering to the DSN fatwa No.26/DSN-MUI/III/2002 and the Civil Code (KUHPerdata) articles 1150-1160 and to the ijarah contract which functions as an ujrah (fee), where the customer agrees to the DSN fatwa No. 09/DSN-MUI/IV/2000 giving ujrah to banks for bank services in storing and maintaining customer gold . The view of muamalah fiqh in the implementation of gold pawnin

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Ronaldo, Reza, Maya Meilia, and Hasan Alaaraj. "Impact Of Indonesian Islamic Bank To Build Growth Premium Income Of Shari’a Insurance Company In Indonesia Market." IKONOMIKA 3, no. 2 (2019): 205–20. http://dx.doi.org/10.24042/febi.v3i2.3480.

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In 2017 the Indonesian Islamic Bank contributes premium income to Shari’a Insurance in Indonesia amounting to 1.8 billion rupiah. There are 5 (five) Islamic Banks in Indonesia that contribute premiums to national Shari’a Insurance. The big five Islamic Banks in Indonesia are; Bank Mandiri Shari’a (BMS), Bank Muamalat Indonesia (BMI), Bank Negara Indonesia Shari’a (BNIS), Bank Rakyat Indonesia Shari’a (BRIS) and Bank Mega Shari’a. With increasing income of the National Shari’a Bank, it is expected to have an increasingly income of Shari’a National. Indonesian Islamic Banks give significant cont

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Jasevičienė, Filomena, and Vaida Valiulienė. "MAIN RISKS IN THE LITHUANIAN BANKING SECTOR: ANALYSIS AND EVALUATION." Ekonomika 92, no. 1 (2013): 97–119. http://dx.doi.org/10.15388/ekon.2013.0.1132.

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Abstract. There are a number of different financial market institutions such as banks, credit unions, leasing and insurance companies, as well as capital market players in Lithuania. The bank sector makes the largest part of the financial market (more than 80%). Thus, the bank sector has a considerable influence on the country’s economy. Banks are not specialized in Lithuania, i.e. they are universal banks which seek to provide quite a wide range of financial services. The successful performance of a bank mostly depends on how it succeeds to manage the risks. The problems of risk management ar

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Sukarmi, M. Sudirman, and Dwi Egawati. "KLAIM ASURANSI PESAWAT UDARA SEWA GUNA USAHA (OPERATING LEASE) SEBAGAI OBJEK JAMINAN FIDUSIA." Jurnal Hukum & Pembangunan 50, no. 3 (2021): 549. http://dx.doi.org/10.21143/jhp.vol50.no3.2754.

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Perusahaan penerbangan dalam pengadaan Pesawat Udara salah satu dengan Sewa Guna Usaha (Operating Lease) oleh Perusahan Leasing. Perusahaan Leasing (Lessor) dalam memperoleh Pesawat Udara dengan pembiayaan dari Bank dan Pesawat Udara tersebut dibebankan Mortgage sebagai jaminan. Pada Perjanjian Sewa Guna Usaha Pesawat Udara, Perusahaan Penerbangan diharuskan menfidusiakan klaim asuransi atas pesawat tersebut. Namun, pada Pasal 10 huruf b UU No. 42 Tahun 1999 Tentang Jaminan Fidusia (selanjutnya disebut UUJF) menyatakan bahwa kecuali diperjanjikan lain Jaminan Fidusia meliputi klaim asuransi da

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Yang, Changhui, and Jingjing Liu. "A Case Study on Rent Pricing of Financial Leasing of Photovoltaic Enterprises Taking Henan Yicheng New Energy Co., Ltd. as an example." E3S Web of Conferences 185 (2020): 01006. http://dx.doi.org/10.1051/e3sconf/202018501006.

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Photovoltaic power generation industry, as a strategic emerging industry with heavy assets in China at present, the contradiction between the gradual reduction of policy subsidies and the rapid expansion of installed capacity of the industry is becoming more and more acute. Under the background of tightening bank intervention policy and insufficient matching of funds, China’s photovoltaic industry is generally faced with financing difficulties, and its development is slow and urgent. At present, financial leasing has become the second largest financing option for distributed photovoltaic manuf

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Kata, Ryszard. "IMPORTANCE OF PUBLIC FUNDS AND DEBT CAPITAL IN FINANCING INVESTMENTS IN POLISH AGRICULTURE IN 2004-2022." Annals of the Polish Association of Agricultural and Agribusiness Economists XXVI, no. 3 (2024): 34–48. http://dx.doi.org/10.5604/01.3001.0054.7547.

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The article assesses the importance of public funds and debt capital in financing investment outlays in agriculture in Poland in 2004-2022. The analysis used statistical data on inputs of production factors in agriculture, in particular investment outlays, as well as budget expenditure on agriculture, farmers’ credit indebtedness and leasing of agricultural machinery. The analysis included both nominal values and values adjusted for the CPI index. It has been shown that capital expenditure in agriculture increased in the years 2004-2022, including nominal and real investment expenditure. Durin

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Delija, Fatjola, and Sllavka Kurti. "SME characteristics and their tendency to lease in Albania." Multidisciplinary Science Journal 7, no. 7 (2024): 2025323. https://doi.org/10.31893/multiscience.2025323.

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Enterprises need constant financing to continue their activities and face many struggles in finding new financing sources. Various surveys on access to finance show that bank loans and overdrafts are the most widespread debt financing methods for SMEs, but alternative sources also have high relevance. This study examines the role of financial leasing as a vital alternative financing option for small and medium-sized enterprises (SMEs), particularly in emerging economies where traditional funding sources may be limited. The research aims to investigate the correlation between firm characteristi

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Новиков, М. С. "Управление инвестиционной деятельностью банка". Russian Economic Bulletin 7, № 6 (2024): 260–66. https://doi.org/10.58224/2658-5286-2024-7-6-260-266.

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в настоящей научной работе автор кратко анализирует особенности управления инвестиционной деятельностью банка в контексте его участия в лизинговых отношениях. Для этого автор анализирует актуальные статистические показатели по распространению подобных сделок среди современных российских кредитных организаций, также обращает внимание на теоретические и практические аспекты. Далее автор рассматривает преимущества и недостатки управления инвестиционной деятельностью банка в контексте его участия в лизинговых отношениях, обращает внимание, что в дальнейшем данное направление деятельности банков бу

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