مجلة افاق علوم الادارة والاقتصاد
Volume 9, Numéro 2, Pages 276-295
2025-12-28
A Comparative Analysis Of Financial Performance Indicators Between Islamic Banks And Islamic Windows In Malaysia: Evidence From 2014 To 2024.
Authors : Gherbali Abdelhamid . Gherbali Hadjer Nouwara . Benelhadjdjelloul Yacine .
Abstract
The banking industry represents a highly promising sector in Islamic finance, as evidenced by the growing reliance on its services in many countries. This study analyzes and compares the performance of Islamic banks and Islamic windows operating in Malaysia over the period 2014–2024. The analysis focuses on four key financial indicators: return on assets (ROA), return on equity (ROE), net profit margin (NPM), and cost-to-income ratio (CTI). A descriptive and analytical approach was employed, using JASP software for both descriptive and inferential analyses, within a comparative framework to highlight similarities and differences between the two banking models. The results reveal clear differences between Islamic banks and Islamic windows. Islamic windows outperform Islamic banks in ROA, NPM, and CTI, achieving higher returns on assets, higher net profit margins, and superior operational efficiency, although their performance exhibits greater volatility over time. In contrast, Islamic banks demonstrate more stable returns, particularly in ROE, reflecting more consistent profitability for shareholders, but they exhibit lower cost efficiency, as indicated by higher CTI values, Overall, while Islamic windows deliver higher returns and better cost efficiency, Islamic banks provide greater stability in shareholder returns. These findings provide valuable insights for regulators, industry stakeholders, and policymakers seeking to enhance performance and competitiveness within Malaysia’s Islamic banking sector. Moreover, the study contributes to the academic understanding of the similarities and differences between Islamic banks and Islamic windows, offering avenues for future research on additional financial indicators and operational comparisons within the sector.
Keywords
Financial indicators ; Islamic banks ; Islamic windows ; Banking in Malaysia
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