تقييم أداء المصارف الإسلامية الأردنية باستخدام النسب المالية : دراسة مقارنة (2002 م-2017 م)‎

الملخص EN

The study aims to compare the Islamic banks with the Commercial Banks in relation to the evaluation of financial performance using the following indicators: (liquidity index, profitability index, activity index, and market index) during the period (2002-2017).

This study uses the descriptive analytical method, and using the statistical analysis program (Excel) through t-test to analyze the differences between the financial indicators.

The study reveals a number of important results; Islamic banks maintain a higher liquidity ratio than commercial banks.

Profitability index results show that conventional banks outperformed Islamic banks in the ratio of return on total assets and net profit to total income while Islamic banks outperformed conventional banks by (return on equity).

However, in terms of activity indicators, Islamic banks outperformed conventional banks in the following ratios (net facilities to total assets, net facilities to total deposits) while conventional banks outperformed the interest to total income ratio which is offset by net sales to total income.

The conclusion of this study consists a number of recommendations; one of them is that Islamic banks should reduce their liquidity ratio.

It is also recommended that banks need to diversify the banking services provided.

It was noted that their facilities are concentrated towards Murabaha and Ijarah ending in ownership only.

Another one is working on raising the awareness among the members of the community about Islamic financing and products offered by the Islamic Bank