تشخيص واقع التمويل بالمرابحة في المصارف الإسلامية : دراسة تحليلية لعينة من المصارف الإسلامية العراقية

الملخص EN

The Murabaha financing formula represents one of the important tools for Islamic banks that they use in their investment banking activity and the most widespread on, and in order for these banks to be able to maintain their customers and gain other new customers ; it is necessary to pay attention to various legitimate investment methods, including Murabaha financing, and to manage it efficiently and effectively to achieve its declared goals to support economic activity and comprehensive economic and social development.

the goal of this research is to diagnose the reality of Murabaha financing in Islamic banks (the study sample) through a set of financial ratios which are : (the percentage of return on investment, the profitability ratio of the investment method, the relative weight of the Murabaha formula, the growth rate) and through the analysis of bank data (the study sample) for the period from (2015-2019), which numbered (5) banks from among the banks listed in the Iraq Stock Exchange.

one of the most important findings of the study is the high rate of return on investment for the Murabaha financing formula in the surveyed banks, which is a positive indicator and indicates the development of the efficiency of using the Murabaha financing formula by banks (the study sample).

in light of the results, the study suggests the necessity for the surveyed banks to focus on maximizing the rate of return on investment by investing in the Murabaha formula, because the higher the rate of return through investing in Murabaha financing, the more this leads to maximizing the total revenues.