KATILIM BANKALARI PERSONELİ FİNANSAL ETKİNLİK ANALİZİ TÜRKİYE ÖRNEĞİ

Financial institutions act as intermediaries in the supply and demand of funds, among the aims of economic systems, the function of the growth of national economies and the spread of welfare to the whole society. Interest-free financing aimed at employees and participation banking sector, as in the real world trade tends to grow rapidly in Turkey. For the first time in its history since 1985, when it started its activities, it has reached the position of getting a 6% share from the banking sector. Participation banks have to analyze the personnel expenses, which is one of the most important expense items, and make their future plans accordingly since they do not make interest transactions. The staff of participation banks operating in Turkey in the study is an analysis of financial activity. As a result of the analyzes conducted using the financial statements of the 2015-2019 period using the TOPSIS method, it was concluded that the personnel financial activities of the public participation banks included in the sector in 2015 were better than those of the private capital participation banks.