دراسة تقييمية لتجربة النوافذ الإسلامية بالبنوك الجزائرية

Abstract

The study aimed to explore the topic of Islamic windows through an evaluative study of Islamic windows in Algerian banks. It assessed a new experience in the Algerian banking system, serving as an entry point into the world of Islamic banking. This involved understanding the concepts related to Islamic windows, their characteristics, objectives, key requirements, and legal and accounting controls. Analysts examined the Algerian banking system, focusing on the National Bank of Algeria (BNA), Gulf Bank Algeria, Trust Bank, Housing Bank for Trade and Finance, and ABC Bank Algeria. The study also traced the development of these banks in practical application. The analytical descriptive approach was adopted, which is based on a set of scientific tools in order to reach the desired results and achieve the objectives of the study. Given the nature of the research, the most effective tools were chosen in obtaining information, which is the interview, in addition to documents, data, statistics and reports on Islamic windows and the various contracts and publications organizing this compatible banking work, we also had a field lurking in the Islamic banking department of the National Bank of Algeria, the responsible for the Islamic windows of the bank. The study concluded with a set of results, The most important of which is public banks’ keenness on the proper implement the legal and accounting controls and the terms of separation as much as possible, despite the haste that accompanied the process, in addition to the success of Algerian banks to some extent in attracting important savings, but they did not succeed in employing the large part of their financial resources based on the rate of reuse of resources is very low at the level of all public Islamic windows in Algeria