Analysis of the inputs and outputs of the activity of Islamic banks in Iraq for the duration (2018-2019)

Abstract

This research aims to analyze the inputs and outputs of Islamic banks in Iraq during the two years (2018-2019). As for the methodology adopted by the research, it is represented by the descriptive approach to these indicators in terms of their values ​​and market shares. And since Islamic banks have investments based on property rights, this enhances their efficiency and not being exposed to risks during crises, and thus Islamic banks are more attractive to investing individuals and institutions. The research found that the banks of the research sample varied in these indicators (outputs and inputs) during the two research years, but the Iraqi Islamic Bank had priority in the values ​​of (asset returns, deposits, work, and capital), which confirms the quality of performance and effectiveness of management and its ability to deal with customers, which reflects positively on its productivity compared to other sample banks. The study recommends the necessity of carrying out reforms related to the digitization of Islamic banking in response to the transformation taking place in the banking industry to be able to withstand and maintain stability in the financial system in Iraq.