The Role Of Electronic Accounting Information Systems In Reducing Financing Risks In Islamic Bank

دور أنظمة المعلومات المحاسبية الالكترونية في الحد من مخاطر التمويل في البنوك الاسلامية (الكويت نموذجا)

  • Ali Al-Mutairi PhD Student
  • Asmuliadi Lubis Senior Lecturer
Keywords: Electronic, Accounting, Risks, Credit, Islamic Banks

Abstract

The study aims to identify the effectiveness of electronic accounting information systems, and measures to protect against ration risks that may be exposed to Islamic banks, and how to reduce these risks and explain methods of measurement of these risks, and the conditions for working with information systems and the effect of electronic accounting information systems on the effectiveness of internal auditing in Islamic banks, the study also defined electronic accounting information systems, and the importance of the terms of accounting information systems. The study is based on the analytical descriptive approach to arrive at the results of the study and to rely on some previous studies. The study showed that there is a correlation between the accounting information system and Islamic banks, the study clarified the role of accounting information systems in reducing the risks of banking supply in Islamic banks.

ملخص البحث
تهدف الدراسة إلى التعرف على مدى فاعلية نظم المعلومات المحاسبية الإلكترونية، وإجراءات الحماية ضد المخاطر التموينية التي قد تتعرض لها البنوك الإسلامية، وكيفية الحد من هذه المخاطر وتبيين طرق القياس من هذه المخاطر، وشروط العمل بنظم المعلومات وأثر نظم المعلومات المحاسبية الإلكترونية على فاعلية المراجعة الداخلية بالمصارف الإسلامية. كما قامت الدراسة بتعريف النظم المعلوماتية المحاسبية الإلكترونية، وأهمية شروط نظم المعلومات المحاسبية. وتقوم الدراسة على المنهج الإستقرائي والتحليلي للوصول إلى نتائج مرضية والاعتماد على بعض الدراسات المعاصرة الحديثة. وأظهرت الدراسة أن هناك علاقة متلازمة بين نظام المعومات المحاسبية وبين البنوك الاسلامية. وأوضحت الدراسة دور نظم المعلومات المحاسبية في الحد من مخاطر التموين المصرفي في البنوك الإسلامية.

Author Biographies

Ali Al-Mutairi, PhD Student

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

Asmuliadi Lubis, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya

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Published
2021-04-03
How to Cite
Al-Mutairi, A., & Lubis, A. (2021). The Role Of Electronic Accounting Information Systems In Reducing Financing Risks In Islamic Bank. Al-Qanatir: International Journal of Islamic Studies, 22(1), 14-30. Retrieved from http://al-qanatir.com/index.php/aq/article/view/321