تقييم ربحية البنوك الإسلامية باستخدام مؤشرات السيولة : دراسة مقارنة لبنك البركة و مصرف السلام للفترة 2012-2019

Abstract EN

The study aims to evaluate both liquidity and profitability indicators of the Al-Baraka Bank and the Al Salam Bank.

To achieve the objectives of the research, the financial statements of the banks under study were analyzed during the 2012- 2019 period in order to clarify the profitability of the banks and their relationship to liquidity in order to judge the bank's efficiency in exploiting its financial resources.

The study concluded that Al Baraka Bank was more superior in the ratios of liquidity and profitability indicators compared to Al Salam Bank, this is due to the experience of the bank in its dealings on the one hand and the expansion of its activities and investments at the local level on the other hand, as the results expressed the extent to which Al Baraka Bank was able to fulfill its obligations towards depositors and the extent of its ability to achieve profits.