{"id":6485,"date":"2025-06-16T14:21:32","date_gmt":"2025-06-16T11:21:32","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6485"},"modified":"2025-06-23T12:32:16","modified_gmt":"2025-06-23T09:32:16","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-sharia-compliance-and-its-role-in-the-quality-of-performance-of-islamic-banks","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6485","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Sharia Compliance and its Role in the Quality of Performance of Islamic Banks"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Sharia compliance and its role in the quality of performance of Islamic banks \/ applied research) for the student\u00a0 Rusul Ghani Jabr\u00a0 \u00a0to obtain a higher diploma equivalent to a master\u2019s degree in banks and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study aimed to examine the correlation and influence between the independent variable, Sharia compliance, across its dimensions (independence, organization, competence and experience, and risk assessment), and the dependent variable, Islamic banks&#8217; performance quality, across its dimensions (effectiveness, efficiency, relevance\/appropriateness, and sustainability). The study was conducted in a number of public and private Islamic banks, including Al-Nahrain Islamic Bank, Al-Nasik Islamic Bank, and Al-Mashreq Arab Islamic Bank for Investment and Finance.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study found a moderate positive correlation between Sharia compliance and Islamic banks&#8217; performance quality, as well as a significant and significant influence of Sharia compliance on Islamic banks&#8217; performance quality.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6488&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6487&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6485\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":6486,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-6485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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