التمويل بصيغة المشاركة: الواقع والتحديات

Abstract

This study aimed to demonstrate the practical reality of the participatory financing formula in commercial banks based on the Islamic system, specifically the National Commercial Bank (Zawiya Refinery Branch), in order to identify the reasons and obstacles that prevent the bank from expanding its investment of funds using this formula. To achieve the required objectives, this study used the descriptive analytical method, which relies on collecting data and information related to the study variables, through a questionnaire to survey the opinions of the study sample, which is the employees of the National Commercial Bank (Zawiya Refinery Branch), and using the Statistical Package for the Social Sciences (SPSS) to analyze and interpret the data using a package of statistical tests. The study showed a number of results, including the existence of fundamental obstacles within the bank that prevent the expansion of the use of participatory financing, the most important of which are the lack of competencies and the absence of Sharia supervision, in addition to the high risks of investing in this formula.