Faculty of Economics, Commercial Sciences and Management Sciences
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Item مدى التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلامية دراسة ميدانية مصرف السلام(2025) مبروك, بن الخديمتهدف هذه الد ا رسة إلى تحليل مدى التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلامية، مع التركيز على حالة مصرف السلام الج ا زئري. تناولت الد ا رسة الإطار النظري للتدقيق والبنوك الإسلامية، وصيغ التمويل الشرعية، والإطار القانوني المنظم لها في الج ا زئر. كما ناقشت التحديات التنظيمية والمؤسسية التي تواجه التكامل بين النوعين من التدقيق، مثل غياب الآليات الفعالة للتنسيق وعدم وجود إطار قانوني واضح. من خلال المقابلات مع خب ا رء، توصلت الد ا رسة إلى نتائج تشمل ضعف التكامل وازدواجية المهام وانفصال التقارير، مما يؤثر على شفافية الإفصاح وثقة المستثمرين، خلصت الد ا رسة إلى توصيات مثل تعزيز التنسيق المؤسسي وتبني معايير موحدة مثل AAOIFI AAOIFI AAOIFI ، مع اقت ا رح تعديلات تشريعية لتحسين التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلاميةAbstract Abstract: This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud iting and iting and iting and iting and accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al-Salam Bank in Salam Bank in Salam Bank in Salam Bank in Salam Bank in Salam Bank in Algeria. Algeria. Algeria. Algeria. The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic banking, Sharia banking, Sharia banking, Sharia banking, Sharia banking, Sharia -compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating them i n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It als and accounting auditing in Islamic banks improveItem آلية إدارة المخاطر في المصارفالإسلامية: الموازنة بين العائد والمخاطرة دراسة حالة : بنك البركة الجزائري للسنوات 2019/2022/2023(جامعة غرداية - كلية العلوم الإقتصادية التجارية وعلوم التسيير, 2025-05-25) يوسف, هرويني; محمد شكيب, عليوةركزت هذه الدراسة إلى تسليط الضوء على آليات إدارة المخاطر في البنوك الإسلامية، من خلال التركيز على الموازنة بين العائد والمخاطرة باعتبارها إحدى الركائز الأساسية لاستقرار الأداء المالي. وتم اختيار بنك البركة الجزائري كحالة تطبيقية نظراً لمكانته في السوق المصرفي الإسلامي بالجزائر، ولما يوفره من نماذج تمويلية قائمة على أحكام الشريعة الإسلامية.في الختام، خلصت الدراسة إلى أهمية تبني إدارة مخاطر فعالة كوسيلة لتعزيز الاستقرار المالي وتحقيق التوازن بين الربحية والمخاطرة في البنوك الإسلامية، مع ضرورة دعم الإطار التشريعي والتقني لهذه البنوك، وتكوين موارد بشرية متخصصة في المخاطر المالية وفق ضوابط الشريعةThis study aims to shed light on the mechanisms of risk management in Islamic This study focused on highlighting the mechanisms of risk management in Islamic banks, with an emphasis on balancing return and risk as one of the fundamental pillars for ensuring financial performance stability. Al Baraka Bank Algeria was selected as a case study due to its significant position in the Islamic banking sector in Algeria and its provision of financing models based on the principles of Islamic Sharia. In conclusion, the study found that adopting effective risk management is essential for enhancing financial stability and achieving a balance between profitability and risk in Islamic banks. It also stressed the importance of supporting the legislative and technical framework of these banks, as well as developing human resources specialized in financial risk management in accordance with Sharia guidelinesItem دور صيغ التمويل الاسلامي في دعم المتعاملين التجاريين(جامعة غرداية/كلية العلوم الإقتصادية ، التجارية وعلوم التسيير, 2020) محبوبة, أولاد منصور; الزهرة, بن شويطةتهدف هذه الدراسة إلى إبراز دور صيغ التمويل في البنوك الاسلامية لدعم المتعاملين التجاريين، حيث أردنا الاجابة على تساؤل مفاده: ماهي صيغ التمويل الموجهة لدعم المتعاملين في وكالة بنك البركة الجزائري بغرداية؟ اعتمدنا في هذه الدراسة على المنهج الوصفي والتحليلي، في الجانب النظري لصيغ التمويل الإسلامي، أما الجانب التطبيقي فاعتمدنا على تحليل الصيغ التي قام بها بنك البركة )وكالة غرداية( لدعم المتعاملين التجاريين بالإضافة إلى أداة المقابلة. توصلنا من خلال هذه الدراسة إلى النتيجة التالية: أن البنك له تعامل خاص مع متعاملين تجارين مطبقا لصيغ الإجارة والمرابحة والمشاركة ولا يعتمد على كل صيغ تمويل، وهذا راجع إلى المتعاملين نفسهمThe aim of study is to highlight the role of the financing formulas in the Islamic banks to boost the commercial operators, so we wanted to find the answer of this question followed : What are the financial formulas targeted for the commercial operators at the the Algerian Bank “BARAKA” , Branch of Ghardaia? In this research, we had relied on the descriptive and the analysis methodologies in the theoretical side of the Islamic formulas. However, on the practical side, we had analyzed the formulas that had been performed by the Algerian Bank to the commercial operators, Branch of Ghardaia, in addition to the interview tool. As a conclusion , the Bank has a special deal with commercial operators, adopting the following formulas such as leasing, cost plus, and partnership. but not all available formulas and this depends on the operators themselves