المعالجة المحاسبية والإجراءات العملية لعقود المرابحة بالنوافذ الإسلامية

Abstract

This study examines the state of Islamic banking at the Foreign Bank of Algeria, El Eulma branch, by analyzing the accounting treatment and the Sharia-compliance and regulatory alignment of Murabaha contracts, as well as the development of Islamic banking activity during the period 2022/2024. The study relied on a case-study approach supported by document analysis, interviews, and observation. The findings showed a clear quantitative expansion in Islamic banking resources, financing, account numbers, and branches, but this growth was not always accompanied by full practical consistency in actual ownership, accounting recognition timing, and alignment between the conventional information system and the requirements of Islamic banking. The study also revealed a gap between formal compliance and actual compliance in some Murabaha operations, especially regarding ownership, possession, and accounting treatment, which calls for upgrading the information system, strengthening specialized training, and reinforcing Sharia and accounting supervision. The study concluded that the success of Islamic banking within conventional banks depends on the extent to which it can balance Sharia principles with accounting and operational efficiency.