إدارة المخاطر بين البنوك الإسلامية والتقليدية في ضوء معايير بازل الدولية للرقابة على المصارف العاملة في فلسطين
أسيد عبد الرحيم محمد عيسه
Osaid Abd Al-Raheem Ayasa
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.