مجلة الحقوق والعلوم الانسانية
Volume 18, Numéro 2, Pages 24-42
2025-06-12

The Development Of The Legislative Environment For Islamic Banking And Its Impact On Islamic Banks In Algeria

Authors : Dahinine Ahmed .

Abstract

The purpose of the study is to determine how the efficiency of Islamic banks functioning inside the Algerian financial system is affected by the issuance of legal texts that support Islamic banking. Al Baraka Bank was used as a case study in the research, taking data that reflects the bank's performance with two indicators: return on assets (ROA) and stability index Z-SCORE. Multiple variance analysis (MANOVA) was used to examine this effect. The results reveal that the performance of Al Baraka Bank Algeria was not significantly affected by the issuance of these regulatory texts.

Keywords

Islamic banks ; Legislation ; financial performance ; Algeria