تقييم الأداء المالي للبنوك الإسلامية باستخدام مؤشرات التحليل المالي

Abstract

This study aimed to highlight the objectives of Islamic banks, their success factors, and establish performance standards. It also aimed to identify the performance indicators of these banks, using practical examples to measure these indicators and apply them to selected Islamic banks. This study was conducted through a case study of the Algerian Salam Bank during the period (2015-2022). The descriptive approach was used to present the results, while the analytical approach was used to analyze the bank's annual reports. We attempted to evaluate the financial performance of the Algerian Islamic Bank for the period (2015-2022) using a set of financial indicators (liquidity index, profitability, activity, and capital adequacy), analyze and rank them, and demonstrate its ability to achieve its objectives. Ultimately, we reached a set of conclusions, the most important of which is that the analysis of the financial statements provides information about the strengths and weaknesses of the Algerian Salam Bank, which contributes to the evaluation of its financial performance. Another important conclusion we reached was that the evaluation of the Algerian Salam Bank's financial performance using financial ratios during the study period revealed that the bank is capable of generating profits and enjoys adequate liquidity to protect it. This bank strives to provide contemporary services that serve individuals and society as a whole. However, it needs to deliver better performance in order to optimally manage its resources.