The Extent of Basel Accord implementation on Islamic Banks in Palestine The case of Palestine Islamic Bank
Raneen Abdaljaleel Mohammad Ayyad
رنين عبد الجليل محمد عياد
The main aim of this study is to demonstrate the implementations of Basel II accord in Islamic banks in Palestine ( a case study of Palestine Islamic Bank). In order to achieve the aim of the study, the researcher used the descriptive analytical approach, where the researcher distributed a sample on (145) from the employees of the Palestine Islamic Bank in all branches in Palestine. and the study tool was represented in the questionnaire, which consisted of six axes with (36) paragraphs. The main result reached in the study is that there is an implementation of the Basel II Accord in the Palestine Islamic Bank with a high mean of (4.45), the supervisory review field according to the Basel II Accord got the highest mean of (4.51), market discipline according to Basel II Accord with a mean of (4.48) followed by the tasks undertaken by risk management in Palestine Islamic Bank with a mean of (4.477), principles on which risk management in Palestine Islamic Bank is based on a mean of (4.47), then the minimum capital area and methods of measuring risks in accordance with the Basel II Accord with a mean of (4.399). The last field was the application of the Basel III Accord with a mean of (4,296), all of which came in a high degree. Based on the results if this study, the researcher had some recommendation in which the most important ones are: strengthening and qualifying human resources to supervise the various risks and develop their capabilities, develop tools and systems for measuring risk according to internal evaluation methods and to commit to the Islamic rules and regulations in the Islamic banks in order to sustain the competition level in the market with the traditional banks.