Measuring the performance of Islamic banks in the kingdom of Saudi Arabia, using financial and profitability analysis indicators

Author

Abd al-Salam, Mustafa Mahmud Muhammad

Source

Revue Algérien de Développement Économique

Issue

Vol. 8, Issue 1 (30 Jun. 2021), pp.325-342, 18 p.

Publisher

Kasdi Merbah University of Ouargla Faculty of economic and commercial sciences and management in coordination laboratory of the rehabilitation and development requirements of the developing economies under the global economic openness

Publication Date

2021-06-30

Country of Publication

Algeria

No. of Pages

18

Main Subjects

Financial and Accounting Sciences

Topics

Abstract AR

تهدف هذه الدراسة إلى مقارنة أداء المصارف الإسلامية بالمملكة العربية السعودية من خلال مؤشرات التحليل المالي و تم اختبار خمسة مؤشرات هي صافي الدخل من التمويل و الاستثمارات صافي دخل العمولات مصروفات تشغيلية و إدارية مخصصات خسائر التمويل صافي الدخل و قد تبين تفوق مصرف الراجحي على بقية المصارف الإسلامية خلال فترة الدراسة و تم اختبار تلك المصارف من خلال مؤشرات الربحية و وفقا للمؤشرات الأربعة تباينت هذه المصارف في نتائج هذا المؤشر.

و أثبتت الدراسة أهمية تقييم الأداء للمصارف الإسلامية بالمملكة العربية السعودية و أن هذا التقييم يعطى فرصة جيدة لإدارة المصرف لكي تركز على جوانب القوة و تتلافي نقاط الضعف في ظل بيئة تنافسية تتنافس فيها المصارف الإسلامية لتقديم أفضل أداء.

Abstract EN

This study aims to compare the performance of Islamic banks in the Kingdom of Saudi Arabia through financial analysis indicators.

Five indicators were tested: net income from financing and investments, net commission income, operating and administrative expenses, provisions for financing losses, net income.

During the study period, these banks were tested by profitability indicators and according to the four indicators, these banks varied in the results of this index.

The study demonstrated the importance of evaluating the performance of Islamic banks in the Kingdom of Saudi Arabia, and that this evaluation gives a good opportunity for bank management to focus on strengths and avoid weaknesses in a competitive environment in which Islamic banks compete to provide the best performance.

American Psychological Association (APA)

Abd al-Salam, Mustafa Mahmud Muhammad. 2021. Measuring the performance of Islamic banks in the kingdom of Saudi Arabia, using financial and profitability analysis indicators. Revue Algérien de Développement Économique،Vol. 8, no. 1, pp.325-342.
https://search.emarefa.net/detail/BIM-1233420

Modern Language Association (MLA)

Abd al-Salam, Mustafa Mahmud Muhammad. Measuring the performance of Islamic banks in the kingdom of Saudi Arabia, using financial and profitability analysis indicators. Revue Algérien de Développement Économique Vol. 8, no. 1 (2021), pp.325-342.
https://search.emarefa.net/detail/BIM-1233420

American Medical Association (AMA)

Abd al-Salam, Mustafa Mahmud Muhammad. Measuring the performance of Islamic banks in the kingdom of Saudi Arabia, using financial and profitability analysis indicators. Revue Algérien de Développement Économique. 2021. Vol. 8, no. 1, pp.325-342.
https://search.emarefa.net/detail/BIM-1233420

Data Type

Journal Articles

Language

English

Notes

Includes appendices : p. 335-340

Record ID

BIM-1233420