İslam bankalarının multiMOORA yöntemi ile finansal performans değerlendirmesi: Türkiye ve Körfez İşbirliği Konseyi ülkelerinde İslam bankalarının analitik bir çalışması

Banks, which are among the most important participants of the financial sector, play a vital role in the functioning and stability of the financial system. The purpose of this research is to evaluate the 2020 financial performance of Islamic banks in Turkey and Islamic banks in the Gulf Cooperation Council (GCC) countries. In this context, the financial statements of the banks consisting of balance sheets and income statements of the working year were used. Financial ratios were evaluated by using the MULTIMOORA method, which is one of the multi-criteria decision-making strategies for determining the financial performance criterion. The data set of the study consists of nine financial ratios, each of which consists of five financial indicators (capital adequacy, financial leverage, asset quality, liquidity, profitability). Within the scope of the study, financial statements of all six Islamic banks in Turkey and seventeen Islamic banks in the GCC countries were used. According to the results of the analysis, it was determined that the Islamic bank with the best financial performance in Turkey was Vakif Participation Bank, and Qatar International Islamic Bank in GCC. In order for Islamic banks to play a better role in the financial sector, they must have a strong financial structure. Analyzes for measuring and evaluating financial performance are important because of determining the status of Islamic banks in the sector and evaluating them in terms of profitability, liquidity, capital adequacy, asset quality, financial leverage. Different results can be obtained as the financial ratios used in the analysis, the number of banks and the working years change.