التحليل المالي بالنسب المالية و خصوصيات تطبيقه في تقييم أداء المصارف الإسلامية بالتطبيق على بنك سبأ الإسلامي

Abstract EN

This study investigates the use of financial analysis tools in evaluating the performance of Islamic banks by using annual reports of Saba Islamic Bank.

Specifically, this study focuses on the importance of financial analysis that uses financial ratios to evaluate the performance of Islamic banks through identifying indicators that are more suitable in such banks.

It also shows the relationship between financial analysis and the performance of Islamic banks as proxied by bank profitability.

This study finds that the ratio of cash to total deposits has a significant effect on the bank profitability, measured by retum on assets and retum on deposits.

This study also concludes that Islamic banks should adopt financial analysis and connect it with statistical methods to evaluate and predict the current and future performance.