دور النوافذ الإسلامية في رفع الأداء المالي للبنوك التجارية

Abstract

The study examines the role of Islamic windows in raising the financial performance of commercial banks after they set out to establish affiliated Islamic windows concerned with providing Islamic banking services and products. The study traced the theoretical framework of the idea of windows and the motives, requirements and controls for their establishment. The study used the descriptive analytical approach, relying on data and tatistics contained in the annual and quarterly reports of the Bank of Agriculture and Rural Development in Mila. In addition to benefiting from pioneering experiences and as an entry point for the gradual shift towards Islamic banking, and the extent to which they contribute to improving its liquidity, increasing its activity, and raising its profits. The study concluded that the Islamic windows have a role in raising the financial performance of the Bank of Agriculture and Rural Development in Mila, but their contribution was in very small proportions,because this result is linked to the short term with the hope that it will improve in the future, in addition to that the success of the work of the Islamic window depends on and is related to planning in correct scientific ways that include Its proper functioning, with emphasis on the necessity of its compliance with the provisions of Islamic Sharia. The trend towards opening Islamic windows is considered a gateway to the transformation of traditional banks into Islamic banks. The study recommended that special laws must be enacted to accompany Islamic banking and respect its privacy, especially granting it the same privileges as traditional banks in order to chieve fair competition in money market, The bank must work more on advertising and marketing Islamic banking products to various segments of society.