واقع تطبيق معيار المحاسبة الإسلامي رقم (02)‎ المرابحة والمرابحة للآمر بالشراء في تفعيل أداء الشبابيك الإسلامية على مستوى الوكالات البنكية: دراسة عينة الوكالات البنكية-ولاية تبسة

الملخص EN

This research aims to shed light on the participation of the Islamic accounting measure Murabaha and Murabaha sale for purchase order in activating and improving the performance of Islamic windows at the level of banking agencies in the Tebessa state, through adapting the questionnaire in collecting data from a simple sample which consists of 30 individuals from the employees of these agencies, and was processed statistically through v22 SPSS.

the research concluded to many results, the most important one was that applying Islamic accounting measure no (02) will improve the performance of Islamic windows at the level of banking agencies in the Tebessa state, especially avoiding risks and providing profitability, also suggesting to consider separation of Islamic windows management from the banking agencies management to avoid any confusion in usury money.