مجلة آفاق للبحوث والدراسات
Volume 9, Numéro 1, Pages 47-62
2026-01-31
The Impact Of Sharia Supervisory Decisions On The Financial Performance Of Islamic Banks: -a Case Study Of Al Baraka Bank Algeria-
Authors : Nouar Aya Rayane . Messaoudi Ali .
Abstract
This study explores the conceptual framework of Islamic banking, focusing on the role of Sharia governance in ensuring the alignment of banking activities with Islamic principles and its impact on financial performance. The study highlights the distinctive features of Islamic banks, such as the prohibition of usury and the adoption of Sharia-compliant financing modes like Mudaraba and Murabaha. It also examines the global position of Islamic banking, with a practical analysis of Sharia governance decisions at Al Baraka Bank Algeria as a case study. The analysis findings indicate that Sharia governance decisions have contributed to strengthening trust among clients and investors, leading to asset growth and increased banking revenues. Despite the limited impact of allocating non-compliant revenues to charitable purposes on net profits, these decisions have reinforced Sharia compliance and reduced operational and compliance risks. The study underscores the significance of Sharia governance in achieving a sustainable balance between adherence to Islamic values and attaining financial goals.
Keywords
Islamic Banking ; Sharia Supervision ; Al Baraka Bank.
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