Banks and Bank Systems最新文献

{"title":"What is the key determinant of the credit card fraud risk assessment in Indonesia? An idea for brainstorming","authors":"Yuli Dewi, Harry Suharman, Poppy Sofia Koeswayo, Nanny Dewi Tanzil","doi":"10.21511/bbs.18(1).2023.03","DOIUrl":"https://doi.org/10.21511/bbs.18(1).2023.03","url":null,"abstract":"This study examined the direct effect of brainstorming on fraud risk assessment at credit card issuing banks in Indonesia. Therefore, it was expected to help improve their performance in dealing with various credit card frauds. This study involved 80 participants from the credit card fraud risk management team from four major credit card issuing banks in Indonesia, consisting of the risk management team (anti-fraud specialist) and the internal auditor team. The research was analyzed using the experimental method with a 2X1 factorial design. Analysis of Variance (ANOVA) would test the experimental data. The individuals’ performance (without brainstorming) or the brainstorming group was analyzed using the statistical ANOVA technique. ANOVA analysis produced a sig value of less than 1% and an F-count of 50.556 > 0.143443, which was higher than the F-table. The ANOVA test results concluded that there were differences in assessing the fraud between the respondents with brainstorming and those without it. Through the brainstorming method, it turned out that the respondents in the fraud risk management team provided a more accurate credit card fraud risk assessment from the point of view of the fraud causes and the credit card fraud impacts.Hence, it is crucial for credit card issuing banks in Indonesia to consistently implement anti-fraud governance by adopting brainstorming to produce a better fraud risk assessment.\u0000AcknowledgmentsThis research was conducted as part of the process of study completed at the University of Padjadjaran, Bandung, Indonesia. Very special thanks to the participants from major credit card issuer banks who have participated in this research.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42448540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tracing the asymmetry of religiosity-based loyalty of Islamic bank depositors","authors":"Fauzul Hanif Noor Athief, Aminudin Ma’ruf","doi":"10.21511/bbs.18(1).2023.01","DOIUrl":"https://doi.org/10.21511/bbs.18(1).2023.01","url":null,"abstract":"Religiosity is one of many essential aspects that stands as the motivation of people’s behaviour. Its importance expands to the field of banking, especially Islamic banks that take Islamic teaching as their backbone. This study aimed to seek religiosity motivation among Islamic bank depositors by exploring the possible asymmetric effect of interest rates on the type of deposits. By using the NARDL approach, this study investigates the relationship between the conventional deposit interest rate on the type of depositors and deposit maturity by using monthly data from April 2015 until March 2020 of Indonesia’s Islamic banks. The results show that government deposit in Islamic bank is not affected by the raise of interest rate. In addition, all deposits that showed the possibility of asymmetry effect indicated that the increase of interest rate (LIR+) has a positive coefficient. In general, Indonesian Islamic bank depositors’ are religiously loyal and not attracted to the fluctuation of interest rates. The result also found that short-run asymmetric dynamics show convergent to long-run asymmetry after an average of 15 months. As for the policy implications, stakeholders must ease the regulation of Islamic banks such as the conversion of conventional banks to Islamic banks, since it is proven that customers are mainly religiously driven.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45252680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of corporate governance on earnings management – Experimental evidence on listed commercial banks in Vietnam","authors":"Dang Anh Tuan","doi":"10.21511/bbs.17(4).2022.16","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.16","url":null,"abstract":"Earnings management is the practice of adjusting accounting policies to change earnings. It affects the earnings of the banking industry, including listed commercial banks. It also reduces the trust of investors because the information provided is unreasonable for the bank system. Corporate governance as a management organization can prevent earnings management in the banking industry. The paper aims to consider the impact of corporate governance on the earnings management of listed commercial banks in Vietnam. The paper uses a time series of ten years from 2012 to 2021. The research uses experiments to test the hypothesis of the model. The result finds three factors positively affect the earnings management of listed commercial banks, including the number of members, professional qualifications, and meetings of the board of directors. The number of members is the strongest influence on earnings management, while the professional qualifications have the lowest effect. The results also demonstrate that listed commercial banks have practiced earnings management in recent years. From there, the paper proposes some policies to prevent the earnings management of listed commercial banks to improve the quality of information.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42636904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Identifying key determinants of e-banking during COVID-19 in Bangladesh – Case Study on Chattogram city","authors":"Md. Shahnur Azad Chowdhury, Engg Md. Shahidul Islam, Manjurul Alam Mazumder, Sayma Hoque, Habib Ullah","doi":"10.21511/bbs.17(4).2022.14","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.14","url":null,"abstract":"Over the past two years, e-banking services became very popular and safe transaction processes in the context of COVID-19 in Bangladesh. The purpose of this study is to analyze how the pandemic has affected Bangladesh’s e-banking system. Using stratified random sampling in a randomized block design, a questionnaire was developed that registered participants’ responses on a five-point Likert scale to examine the current state of e-banking during the COVID-19 pandemic (January-February 2022). Survey response data from 200 respondents in the commercial port city of Chattogram, Bangladesh, were delivered and returned via e-mail and hand-to-hand delivery, to enable the researcher to learn users’ opinions and e-banking satisfaction levels. To test the hypotheses, the study applied the Kolmogorov-Smirnov test, the Shapiro-Wilk test, Spearman’s rho correlation coefficient, the Mann-Whitney U test, and the Kruskal-Wallis H test. The study found that e-banking infrastructure facility, customer e-banking awareness, and the e-banking security service facility were important determinants in increasing bank e-service quality. The e-banking infrastructure and security services facility impressed younger users more than older customers (mean performance: 3.21 and 2.85 vs. 2.48 and 2.16, respectively). Educational qualifications did not affect perceptions of bank e-service quality, the e-banking infrastructure facility, customer e-banking professional knowledge, customer e-banking awareness, and the e-banking security service facility. Customers reported more fascination with private banks than with government-owned banks regarding bank e-service quality, e-banking infrastructure facilities, and customer e-banking awareness (mean performance: 3.51, 3.17, and 4.19 vs. 2.97, 2.29, and 3.65, respectively). Moreover, income level affected customers’ e-banking professional knowledge.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41707864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Relationship between e-banking service quality based on the e-SERVQUAL model and customer satisfaction: a study in a Peruvian bank","authors":"Gissell Balbin-Romero, Edwin Carrera-Mija, A. Serrato-Cherres, Franklin Cordova-Buiza","doi":"10.21511/bbs.17(4).2022.15","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.15","url":null,"abstract":"The modernization of banking is a challenge brought about by significant technological advances in information technology. This situation should be followed by high-quality products, prompt service, and the use of digital tools to assist consumers in their financial operations. The purpose of this study is to ascertain the connection between customer satisfaction in the Peruvian financial industry and service quality in electronic banking. A questionnaire with 24 items was given to 346 participants as part of a quantitative, correlational, cross-sectional, and non-experimental methodology. Data were processed using the SPSS program and descriptive and correlational statistics (Spearman’s coefficient). The results indicate that 45.1% of respondents do not think digital banking is simple to use, 60.1% disagree with accessibility, and 63.9% do not think the website’s organization is attractive. Nevertheless, these findings can be used to inform changes that will benefit users and serve as a warning for institutions to make better decisions. The hypothesis test indicates that there is a positive and significant correlation between the e-banking service quality variables and customer satisfaction, leading to the conclusion that the majority of customers are not satisfied with the e-banking service of the financial institution under study.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46948138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Adoption and commitment to online banking in Pakistan using the technology acceptance model","authors":"Usman Muhammad Nooruddin, Muhammad Sufyan Ramish, Naureen Munir, Shiraz Ahmed, Junaid Ansari","doi":"10.21511/bbs.17(4).2022.13","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.13","url":null,"abstract":"The paper proposes a model for quantitatively analyzing the link between Privacy, Usability, Government Support, Perceived Ease of Use, Perceived Usefulness, Intention to Use and Commitment in the online banking context in Pakistan. In Pakistan (comparing to the size of bank accounts open), few people benefit from online banking and prefer the physical approach. This study analyzes how conventional banking users can be converted to online users, thus reducing the crowds at banks for menial tasks, giving banks more time to focus on corporate clients. For this purpose, an online survey was distributed via social messengers and websites. Out of the collected data, 310 normalized samples were analyzed using correlation and multiple linear regressions. The findings showed that except “Privacy”, “Usability” and “Government Support” had a relationship with “Perceived Ease of Use” where “Privacy” showed no significant impact. “Privacy” had a significant relationship with “Perceived Usefulness”, as did “Perceived Ease of Use”, and “Perceived Usefulness” and “Perceived Ease of Use” had a significant relationship with “Intention to Use”; “Intention” also had a significant relationship with “Commitment to Use Online Banking”. Thus, it is concluded that banks need to realize that bank customers require ease of access and use in order to successfully adapt to the use of online banking, despite the users not being very cautious about online privacy that banks require to ensure on their end, regardless of the user’s thought process.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49356295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of bank lending rates: Empirical evidence from conventional retail banks in Bahrain","authors":"Ahmad Mohammad Obeid Gharaibeh, Mohammad Omar Farooq","doi":"10.21511/bbs.17(4).2022.12","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.12","url":null,"abstract":"The study attempts to identify the determinants of lending rates in the Kingdom of Bahrain. It examines the impact of certain macroeconomic and banks’ aggregate data variables on the level of interest rates on loans charged by Bahraini conventional retail banks using quarterly data for the period from the 4th quarter of 2012 to the 4th quarter of 2021. The study tests the impact of a consumer price index (CPI), GDP growth rates, loan-to-total assets (loan ratio), liquid assets as a proportion of total assets (liquidity position), personal lending rate, loan-to-deposit ratio, money supply (M2) growth, non-performing loans (NPL) ratio, and return on assets (ROA) on banks’ lending rates. The study is mainly based on data retrieved from the publications of the Central Bank of Bahrain and the CEIC Data Global Database. The study uses EViews 12 The results reveal that CPI, liquidity position, the lending rate for personal loans, deposit ratio, and return on assets are the major determinants of bank lending rates to businesses. The study found that GDP growth, money supply growth, and non-performing loans ratio are insignificant in determining the lending rate to businesses in Bahrain. In addition to yielding insights to the respective authorities, this study also helps creditors, investors, and borrowers predict interest rates and thus manage their assets and liabilities more efficiently.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47787041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Competition and efficiency in an oligopolistic audit market: Evidence from the Nigerian banking industry","authors":"Tajudeen John Ayoola, Eghosa Godwin Inneh, Lawrence Ogechukwu Obokoh, Peace Ebunoluwa Kolawole, Ebunoluwa Tokunbo Adeoye","doi":"10.21511/bbs.17(4).2022.11","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.11","url":null,"abstract":"Economic theory posits that competition drives efficiency; the extent to which this is true in an oligopolistic audit market poses an empirical challenge. Furthermore, studies have postulated that both traditional and modern industrial organization theories are relevant for analyzing market competition. Therefore, this study investigated the effects of static and dynamic audit market competition on audit efficiency in the Nigerian banking industry. Secondary data were obtained from the audited annual financial statements of 12 banks from 2006 to 2020. The study adopted a 2-stage regression model; in the first stage, the audit efficiency scores were derived from an output-based, variable-return-to-scale version of data envelopment analysis (DEA) comprising audit report lag and audit fees as audit input variables and audit quality as the audit output variable. The efficiency scores were regressed on audit market competition and some control variables in the second stage via the bootstrapped truncated regression technique to analyze the effect of competition on efficiency in the audit market. The results showed a positive association between static competition and audit efficiency (50.57, p = 0.014). Because high concentration implied low competition, this finding implied that efficiency was impaired because of a lack of significant competition. The results also showed a positive and significant association between dynamic competition and efficiency, which implied that dynamic competition enhanced efficiency (0.21, p = 0.000) in the audit market. The study concluded that static competition impairs efficiency, while dynamic competition ensures efficiency in the Nigerian banking industry.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42567766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of Non-Performing Loans and Non-Performing Financing level: Evidence in Indonesia 2008-2021","authors":"M. Safar Nasir, Yolanda Oktaviani, N. Andriyani","doi":"10.21511/bbs.17(4).2022.10","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.10","url":null,"abstract":"Banking stability plays an important role as an intermediary in the economy. Both the economy and the banking sector affect each other. This study aims to investigate the effect and response of external variables and internal bank variables on Non-Performing Loans at Conventional Commercial Banks and Non-Performing Financing at Islamic Commercial Banks. This study uses macroeconomic variables such as economic growth and inflation, while a bank’s internal variables include the Loan to Deposit Ratio, Financing to Deposit Ratio, and Capital Buffer. This study employs Vector Autoregressive Regression (VAR) to examine the time series data. The results showed that the variable Economic Growth at lag-1, Loan to Deposit Ratio at lag-1, and Capital Buffer at lag-2 significantly affect Non-Performing Loans. While the variable that has a significant effect on Non-Performing Financing is only Economic Growth at lag-1. In addition, as can be seen from the Impulse Response Function curve, Non-Performing Financing tends to be more stable toward shocks from the variables used than Non-Performing Loans. The findings suggest that banks are encouraged to be more selective in loan disbursement and maintain minimal capital adequacy by taking into account the principle of prudence and referring to the bank’s health criteria.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41670145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Deposit insurance development (on the example of Ukraine)","authors":"I. Shkolnyk, D. Tkachenko, V. Kremen, A. Bukhtiarova, A. Semenog","doi":"10.21511/bbs.17(4).2022.09","DOIUrl":"https://doi.org/10.21511/bbs.17(4).2022.09","url":null,"abstract":"The deposit insurance market is an essential subsystem of Ukraine’s financial infrastructure. The study aims to evaluate the development of deposit insurance in Ukraine based on the depth of deposit insurance, the implementation of the deposit guarantee function, the activity of the banking system and to identify their impact on the development of deposit insurance at various stages.To determine the periods of deposit insurance in Ukraine, it was proposed to use the methodological toolkit of cluster analysis, having carried out the following stages: selecting input-defining features, variable standardization, applying the Ward procedure for the formation of clusters-periods, and financial and analytical interpretation of the results and characteristics of the periods obtained. Approbation of the proposed scientific and systematic approach allowed drawing conclusions regarding four stages of the development of deposit insurance in Ukraine from 2005–2020: completion of the formation (2005–2007), formedness and activity (2008–2013), performance under pressure (2014–2016), stabilization (2017–2020). While the first two stages, completion of formation and formedness and activity, were followed by a synchronous and slight increase in the level of the depth of the insurance system, the implementation of the deposit guarantee function and the activity of the banking system, the period of performance under pressure and the stabilization period demonstrated a desynchronization between the components.The completion of the formation of deposit insurance (2005−2007) was followed by a synchronous and slight increase in the level of the depth of the insurance system, the implementation of the deposit guarantee function and the activity of the banking system.\u0000AcknowledgmentAlina Bukhtiarova gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine (0120U100473). We are thankful to the Czech government support provided by the Ministry of Foreign Affairs of the Czech Republic, which allowed this scientific cooperation to start within the project “Enhancement of the PhD Students Potential For Qualitative Research In Ukraine”.","PeriodicalId":53480,"journal":{"name":"Banks and Bank Systems","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43878087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}