Judul A financial Ratio Analysis of Commercial Bank

Performance in South Africa

Jurnal Journal of African Review Economics and Finance
Volume&Halaman Vol. 2, No. 1
Tahun Dec 2010
Penulis Mabwe Kumbirai, and Robert Webb
Download Link https://www.ajol.info/index.php/aref/article/view/86945
Reviewer Fadly Ikhsan Kamil, Ulul Aulia
Tanggal 7 Mei, 2023

Background This paper investigates the performance of South

Africa’s commercial banking sector for the period
2005- 2009. Financial ratios are employed to
measure the profitability, liquidity and credit
quality performance of five large South African
based commercial banks. The study found that
overall bank performance increased considerably
in the first two years of the analysis. A significant
change in trend is noticed at the onset of the
global financial crisis in 2007, reaching its peak
during 2008-2009. This resulted in falling
profitability, low liquidity and deteriorating credit
quality in the South African Banking sector
Problems South African banks are faced with increasing
competition and rising costs as a result of
regulatory requirements, financial and
technological innovation, entry of large foreign
banks in the retail banking environment and
challenges of the recent financial crisis.
Purpose of the study This paper investigates the performance of South
Africa’s commercial banking
sector for the period 2005- 2009.
Research Methods This paper uses a descriptive financial ratio
analysis to measure, describe and analyse the
performance of commercial banks in South Africa
during the period 2005-2009.
Research sample The population for this research comprise of all
the banks operating in South Africa between
2005 and 2009. A sample of the top five
commercial banks was selected based on the
value of their total assets at the end of the 2009
financial year end (FirstRand Bank, Absa,
Nedbank, Standard Bank and Imperial bank).
Result The results showed that the bank's overall
performance in terms of profitability, liquidity,
and credit quality has improved from 2005 to
2007. However, the bank's performance
experienced a decline during 2008-2009 as the
bank's operational environment deteriorated due
to the global financial crisis and economic
slowdown.
Judul Capital Budgeting Theory and Practice: A Review
and Agenda for Future Research
Jurnal Research Journal of Finance and Accounting
Volume&Halaman Vol.7, No.1
Tahun 2016
Penulis Lingesiya Kengatharan
Download Link https://core.ac.uk/download/pdf/234631219.pdf
Reviewer Fadly Ikhsan Kamil, Ulul Aulia
Tanggal 7 Mei, 2023

Background The main purpose of this research was to

delineate unearth lacunae in the extant capital
budgeting theory and practice during the last two
decades and ipso facto become springboard for
future scholarships
Problems Problem statement of this study is how far capital
budgeting theory differentiates with practice and
to demonstrate the nature of the gaps in existing
capital budgeting literature.
Purpose of the study the main aim of this research is to demonstrate
unearth gaps in the existing capital budgeting
practices literature and to suggest the directions
for the future research
Research Methods The research strategy leads to design qualitative
research approach. This research covered
sufficient researches carried out during the past
two decades in the area of capital budgeting. This
research analyzed past literature by identifying
relevant themes and then thematic text analysis
was employed. Thus, this research is ‘subjective’
and adopts inductive approach in order to
answering research questions.
Research sample Based on the set criteria, 363 research papers
were reduced to 201 and they
analyzed using a coding procedure
Result Results Multi-disciplinary concepts of capital
budgeting During the past twenty years, a total of
202 research papers appeared in peer reviewed
indexed journals were identified across many
academic journals. Majority of the papers
appeared in Engineering Economist (N= 32)
yielding 15.92% followed by Managerial Finance
(27), Public Budgeting & Finance (16), Financial
Management(9), Journal of Banking and Finance
(8), Journal of Business Finance & Accounting (6),
Accounting Education(5), Management
Accounting Research(5), The Journal of
Finance(5), Journal of Corporate Accounting &
Finance (4), Management Decision (4) and The
Review of Financial Studies. All of these journals
represented 62.20 % of research papers in capital
budgeting in the last two decades. The reminder
of the research papers appeared in many
journals. Capital budgeting is thus multi-
disciplinary aspects and applied across many
discipline. The table 1 below summarizes entire
list of journals contained capital budgeting
research papers.
Judul Efficiency of Financial Ratios Analysis for Evaluating Companies’ Liquidity
Jurnal International Journal of Social Sciences & Educational Studies
Volume& Vol.4, No.4
Halaman
Tahun March 2018
Penulis Chnar Abdullah Rashid
Download https://www.researchgate.net/profile/Chnar-Rashid/publication/
Link 325870971_Efficiency_of_Financial_Ratios_Analysis_for_Evaluating_Companies'_Liquidit
y/links/5b2a20f30f7e9b1d009bcd54/Efficiency-of-Financial-Ratios-Analysis-for-
Evaluating-Companies-Liquidity.pdf
Reviewer Fadly Ikhsan Kamil, Ulul Aulia
Tanggal 7 Mei, 2023

Background
Problems
Purpose of the study
Research Methods
Research sample
Result