Liquidity risk (LR) is a concern in Islamic banks and may lead to major problems if not managed appropriately and planned, due to the lack of external liquidity sources for Islamic banks. However, the purpose of this article is to look at the factors that affect liquidity risk in Middle Eastern Islamic banks. To arrive at a substantial and compelling conclusion, the cross-sectional data from 30 Islamic banks was gathered between 2011 and 2022. The random effect regression model, GMM, and fixed effect regression model were all utilized. According to the report, Islamic banks in the Middle East have safe levels of liquidity. It also demonstrates how the financing-to-deposit ratio, inflation, economic growth, and return on assets all have a favorable impact on Islamic banks' liquidity risks. Furthermore, the study discovered that non-performing financing, capital sufficiency, operational effectiveness, and scale had no bearing on the liquidity issues associated with Islamic banks. This paper provided guidance regarding liquidity risk management procedures and systems in Islamic banks in order to design banking liquidity risk management policies. To avoid liquidity risks in Islamic banks, the optimal level of financing to deposit ratio must be determined, maintaining the quality of financing, reducing the non-performing loan ratio to the lowest possible level, and enabling Islamic banks to benefit from the central bank as a last resort for liquidity.

The importance of information in achieving different organizational goals cannot be overstated since it ensures the rapid distribution of resources required to achieve desirable goals. The banking industry’s environment is incredibly dynamic and undergoes quick changes because of creativity, innovation, technological advancements, altered perceptions, and customer expectations. The center of the change curve is information and communication technology (ICT). Business organizations, particularly those in the banking sector, operate in a complex and competitive environment defined by shifting conditions and a volatile economic climate. Data for 20 MENA countries has been collected from the World Bank database between 1997 and 2021. Two-step System (Generalized Method of Moments) GMM were used to evaluate the influence of intrinsic features of individuals in a panel data set and avoid bias caused by omitted variables. The impact of the relationship between banks' performance and their use of ICT was evaluated in this study. The data analysis revealed that the impact of ICT on bank performance in MENA is positive. This suggests that a little shift in the banking industry's investment and adoption of ICT will result in a corresponding rise in profit levels.

The market share of peer-to-peer (P2P) has shifted from dominating the P2P lending for Micro, Small, and Medium Enterprises (MSME) to non-MSME. Meanwhile, non-MSME credit is an incumbent main market share banking which possibly makes it a complementary or substitution in P2P lending in non-MSME bank credit. Furthermore, optimizing and maintaining liquidity is important due to banks utilizing intermediation functions. The strictness of bank liquidity could determine the management’s response and policy in determining the best timing to utilize either the FinTech from the P2P platform or the customer’s existing funds first. This study aims to assess the empirical findings of the effect of P2P lending on banking credit that is divided between provinces with strict, normal, and lax liquidity. This study uses data from 33 provinces in Indonesia between January 2022 to December 2022. The study approach uses a regression data panel for the data analysis. The results of this study show that P2P lending positively and significantly impacts bank credits of non-MSMEs in provinces with lax bank liquidity. The stricter the banking the lower the compliments of P2P loans against the bank credits of non-MSME. To the author’s knowledge, no existing studies investigate the P2P lending of non-MSME banking credit that also consider the level of strictness of banking liquidity.

The present study attempted to understand how financial performance can be enhanced in the finan-cial sector. Therein, the study worked to find out how Corporate Social Responsibility (CSR) and organizational engagement can be used to predict financial performance. In addition, the study also tested the moderating role of organizational engagement on the relationship between CSR and financial performance. Managerial level employees from seven retail banks in Bahrain were sampled for the present study. The results of the structural equation modelling reported significant impact of CSR on financial performance. Accordingly, the study also reported significant relationship between organizational engagement and financial performance. Notably, the study also reported significant moderation of organizational engagement on the CSR and financial performance relationship. The study forwards notable implications for theory and practice followed by scope for future studies.

This research was conducted in connection with the effective enactment of International Financial Accounting Standard IFRS 2020 to improve the concept of hedging accounting as well as basic measurement and classification of financial instruments. IFRS carries the concept of Expected loss backup which begins to acknowledge losses if there is a potential failure to pay even though it has not really happened, allowing the bank to form a larger loan-loss provision. The loan-loss provision is formed based on the number of failed pays in credits indicated by the ratio of Non-Performing Loans (NPLs). Fund distribution can be regulated by the Third-party Fund (TPF). The increasing number of loan-loss provisions and NPLs are feared to affect capital conditions for the bank. Therefore, the study aims to determine the partial and simultaneous influence of the loan-loss provision, Non-Performing Loans (NPLs), and third-party Fund (TPF) against the bank's capital adequacy ratio (CAR). The samples in this study are central government-owned banks, namely Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara period from 2011 to 2018. Data taken is a data time series of the quarterly financial statements published by the respective online website of the bank. The analysis used is a multiple linear regression analysis using SPSS Tools version 21 and Microsoft Excel. The results showed that a partial loan-loss provision had no significant effect on the bank's capital adequacy ratio, while the Non-Performing Loans (NPLs) and the Third-party Fund (TPF) were partially influential of the bank's capital adequacy ratio. Simultaneously the three independent variables have a significant effect on the dependent variable capital adequacy ratio (CAR).

The study aims to explore the impact of internal social capital banking on the operations of commercial banks in Vietnam. The study is executed in two phases. Phase 1 uses the expert method to build scales and design survey questions. In phase two, scale test and structural equation model analysis (SEM) are performed with a sample of 243 questionnaires for directors and deputy directors of branches of 32 commercial banks in Ho Chi Minh City. It also analyzes the contribution of the structure of the relational network within the bank and the quality of the relational network. The research results show that internal banking social capital affects all three operations; namely mobilization, lending and service provision of the banks. Based on the research results, the study proposes an analytical framework to improve the quality of internal banking relationships.

The purpose of this study was to determine the effect of value barriers, risk barriers, image barriers, cost barriers and usage barriers on the use of mobile banking in millennial generation customers. This research used a quantitative approach and the sampling technique used is purposive sampling which conducts research on a group of subjects with certain characteristics or is considered closely related to previously known population characteristics. This research was conducted by distributing 140 online questionnaires to mobile banking users and there were 110 questionnaires that were reversed and processed. Sampling methods use snowball sampling. The results indicate that there was a positive but not significant effect between risk barriers and mobile banking adoption intentions. However, there was a negative influence between image barriers and mobile banking adoption intentions. Moreover, there was a positive influence between perceived cost barriers and mobile banking adoption intentions, there was a positive influence between the barriers to use and mobile banking adoption the intention to adopt. Finally, there was a significant influence between value barriers and mobile banking adoption intentions.