دور الصكوك الاسلامية في تحسين الأداء المالي للمصارف التجارية في ليبيا -دراسة استشرافية

Abstract

The objective of this study was to examine the role of Islamic bonds (sukuk) in improving the financial performance of banks. A review of previous literature and studies was conducted, focusing on countries that have successfully implemented this financing method. Additionally, the study sought to explore the opinions of employees in the Islamic windows and branches of commercial banks in Tripoli, Libya, regarding the potential role of sukuk in improving the financial performance of banks in Libya. The study used a descriptive analytical method, and a questionnaire was designed to collect data. The study community included managers, heads, and employees of departments in Libyan commercial banks offering Shariah-compliant products. 400 questionnaires were distributed to the targeted job categories, and the data was collected and analyzed using SPSS software (version 26). The study found that sukuk played a significant role in improving the financial performance of banks due to their flexibility. The results showed a positive role of sukuk in improving the financial performance of banks in Libya from the perspective of bank employees. The study did not notice any significant statistical differences in the sample results related to the bank variable or years of experience. The study recommended leveraging the experiences of Islamic banks in other countries, and training employees on financial tools, especially sukuk, as a financing tool in the Libyan environment. Additionally, it suggested enriching the experience of employees in Libyan commercial banks by introducing them to potential risks of using sukuk and how to overcome them.