إدارة المخاطر بين البنوك الإسلامية والتقليدية في ضوء معايير بازل الدولية للرقابة على المصارف العاملة في فلسطين
Date
2020-08-19
Authors
أسيد عبد الرحيم محمد عيسه
Osaid Abd Al-Raheem Ayasa
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
This study aims to analyze and compare the size and extent of risk management practices
for Islamic and conventional banks by defining and managing risks, indicating their types
and controlling activities, and to understand how to calculate the risk-based capital adequacy
ratio, and to ensure that banks apply Basel Standards in Palestine. To answer the question,
How can Basel Standards be applied to Islamic banks in Palestine? The study also aims to
identify the measurement techniques and risk mitigation tools used by Islamic and
conventional banks operating in Palestine. And assess the impact of risk management, and
analysis of liquidity risk on the risk management practices of Islamic and conventional banks
in Palestine.
The study used the quantitative research approach in collecting and analyzing data through
two sources of primary and secondary data as tools of the study. Secondary data is collected
through the annual reports of Islamic and conventional banks for a period of six years from
2013 to 2019 and a content analysis is performed using frequency analysis and recording the
unlikely indicator. As for the initial data, through a tight questionnaire from specialists, and
its application to employees, risk managers, and customer relations coordinators at Islamic
and conventional banks. The study sample represented employees working in traditional
banks (Arab Bank, Bank of Palestine, Alquds Bank, Bank of Jordan, and The National Bank;
and Islamic Banks (Palestinian Islamic Bank, Arab Islamic Bank), as the number reached
150 respondents. Primary data was collected using the questionnaire attached in the
appendix, and completed questionnaires were analyzed using Statistical Packages for Social
Sciences (SPSS), regression analysis and the Mann-Whitney U test.
The study found that Islamic banks differ significantly from their traditional counterparts in
risk identification, risk management practices, liquidity risk analysis and risk management.
Moreover, the variables (risk identification, risk assessment and analysis, credit risk
analysis) are the most influential in the risk management practices of banks. Also, credit,
liquidity, market and operational risks are the most important risks that conventional and
Islamic banks face.