مجلة اقتصاد المال و الأعمال
Volume 10, Numéro 3, Pages 145-161
2026-09-30

Evaluating The Compliance Of Algerian Commercial Banks With The Requirements Of The Murabaha To The Purchase Orderer Standard Issued By The Accounting And Auditing Organization For Islamic Financial Institutions (aaoifi): A Study On A Sample Of Banks



Authors : Mehiaddine Samir .

Abstract

Abstract: This study aims to assess and analyse the extent to which Algerian banks comply with the practical application of the murabaha formula for purchase orders, as stipulated in Sharia Standard No. 08 of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), which is considered the most widely accepted form of Islamic financing. The study found that the degree of compliance by the Algerian commercial banks under review with the provisions issued by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) regarding murabaha for the purchaser varied in relation to all the requirements of Sharia Standard No. 08; Al-Baraka and Al-Salam banks achieved the highest compliance rate, exceeding 72 per cent, However, in general, the procedures for implementing this transaction in Algerian banks fall short of the required Islamic Sharia standards.

Keywords

Islamic financial products, murabaha for the purchaser, Islamic banks

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