Özet:

The concept of participating banking, which is based on a banking system in which financial activities and transactions are applied within the Islamic rules, has been developed as an alternative field to today’s financial understanding. Participation banking continues to develop as an alternative field in the global financial markets due to its application in non-Muslim countries as well as in the Muslim countries where interest is considered illegal. The Covid-19, which appears in 2019, has left devastating and deep traces in every country in which it enters, causing social, economic and political problems. One of the environments affected by the Covid-19 epidemic was the financial sector. This study analyzed the financial performance of participating banks that continue to operate in Turkey in the Covid-19 process. The fund/asset rate of 6 participating banks operating in Turkey, including Albaraka Turkish Participation Bank, Foundation Participation Bank, Kuwait Turkish Participation Bank, Turkish Financial Participation Bank, Real Estate Participation Bank and Ziraat Participation Bank, the fund/asset rate used, the fund/asset rate used, the fund/asset rate used, the net profit/asset rate, net profit/asset rate, net profit/asset rate, net profit/asset rate, net profit/asset rate, net profit/asset rate, net profit/asset rate, net profit/asset rate, net profit/asset rate. The ratio of these participating banks is calculated separately for both 2019 and 2020 when the Covid-19 pandemic affected the entire world. The calculated results are compared with the TOPSIS method.

Anahtar Kelimeler: