Abstract:

In international literature, participating banking, called Islamic banking or interest-free banking, was first called a private financial institution in our country. He then took the name of the bank. Individuals who are sensitive to interest because of their beliefs are afraid to deposit their savings in commercial banks. This is why they are oriented towards the participation banking in terms of their savings. While the participating banks do not have significant functional differences from traditional banks, they do the process of investing their six-cast funds in different ways. According to Islam, the interest is illegal because of profit and loss participation, the participating banks that are in activity according to the basis of profit and loss, both economic and social functions are performed together. According to the principles of interest-free banking, participating banks working within the financial sector creates opportunities in terms of diversification of financial markets and the use of unused money resources in the system. This study aims to compare the profitability of six participating banks, including the three private, which operate as participating banks, using the rate analysis method for the period 2015-2019. Thus, it is attempted to provide information about the profits and risks that investors want to earn in the participating banks to assess their savings. The data used in the study was collected from the financial statements on the websites of the participating banks. In this study, the rate analysis method was used to express the financial success of the participating banks.

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