چکیده:
The profitability of banking operations is considered one of the very important topics in the banking system. Banks can earn income through two methods. The first method includes common incomes, such as income from granting facilities, and the second method includes non-common incomes, such as commissions from electronic banking and providing other banking services. Given the research objectives, the second group of incomes is considered, among which point-of-sale (POS) terminals play an important role in electronic banking. All banks and credit institutions accepted on the stock exchange constitute the statistical population of the research, and the statistical sample consists of 11 banks whose information during the period under study (the five-year period from 1397 to 1401) was available in the systems of the Iran Banking Higher Education Institute and the Comprehensive Information System of Publishers (Codal). Hypotheses were tested using regression methods and correlation coefficients. The results indicate the efficiency and significance of the regression model and the existence of a positive correlation and relationship between the number of point-of-sale terminals and the commission income of banks at a high level, and between commission income and net profit (loss) at a medium level; therefore, more attention to earning commission income is necessary for profitability.
خلاصه ماشینی:
The results indicate the efficiency and significance of the regression model and the existence of a positive correlation and relationship between the number of point-of-sale terminals and the fee income of banks at a high level, and between fee income and net profit (loss) at a moderate level; therefore, more attention to earning fee income in line with profitability is necessary.
Therefore, in the present research, we will examine the relationship between fee-based income and bank profitability and also, given the importance of electronic banking services, we will focus on the performance of banks in the field of Point of Sale (POS) terminals.
Therefore, in this regard and considering the research objectives, the following hypotheses have been designed for testing to first determine whether there is a significant relationship between point-of-sale terminals and fee-based incomes, and whether fee-based incomes can generally lead to the profitability of bank performance.
First Clause: Descriptive Statistics Indicators {Refer to the attached table file} Source: Research findings Based on information available in the systems of the Iran Banking Higher Education Institute and Codal First hypothesis: There is a significant relationship between the number of Point of Sale (POS) terminals and commission revenues.
In this regard, Point of Sale (POS) terminals are considered the most common electronic banking services, and according to the research findings, there is a high correlation between them and fee-based incomes.
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