ANALYSIS OF THE FINANCIAL PERFORMANCE OF ISLAMIC BANKING WINDOWS IN FOREIGN COUNTRIES

Authors

  • Scientific Research Center "Scientific Foundations and Problems of the Development of the Economy of Uzbekistan" under the Tashkent State University of Economics

DOI:

https://doi.org/10.60078/2992-877X-2026-vol4-iss6-pp120-130

Abstract

The article provides an empirical analysis of the financial indicators of various countries with developed Islamic finance, where Islamic banks and Islamic windows operate, for the period 2014-2024. The results of the study showed that Islamic banks have high operational efficiency and profitability due to the use of existing infrastructure. These results also allowed us to determine which type of Islamic banking is the most appropriate choice in the current conditions of Uzbekistan. Based on international experience, optimal benchmarks and strategic recommendations for the implementation of Islamic windows in the banking system of Uzbekistan have been developed.

Keywords:

islom bankchiligi islom darchasi toʻliq islom banki operatsion samaradorlik rentabellik

References

Almuradov, O.A. (2021). Oʻzbekiston tijorat banklarida islom bank xizmatlari bozorini rivojlantirish istiqbollari. Oriental Renaissance: Innovative, Educational, Natural and Social Sciences, 1(4), 854–860.

Central Bank of Oman. (2012). Islamic Banking Regulatory Framework.

Dadabayev, U.A. (2025). Alternativ moliya bozori: “Islom darcha”lari faoliyatining mamlakatlar moliyaviy sektoriga ta'siri. Ilgʻor Iqtisodiyot va Pedagogik Texnologiyalar, 1, 129–138.

Eshimov, A.D. & Dadabayev, U.A. (2025). An'anaviy va islomiy banklarning integratsiyasi: jahon moliya bozoridagi imkoniyatlar va muammolar. Iqtisodiy Taraqqiyot va Tahlil, 1, 50–57.

Hasan, A.I. & Risfandy, T. (2021). Islamic banks' stability: Full-fledged vs Islamic windows. Journal of Accounting and Investment, 22(1), 192–205. https://doi.org/10.18196/jai.v22i1.10287

Hasan, M., & Risfandy, T. (2021). Islamic Banks' Stability: Full-Fledged vs Islamic Windows. Jurnal Akuntansi dan Investasi, 22(1), 175–189.

IFSB - Prudential and Structural Islamic Financial Indicators (PSIFIs) database. Islamic Financial Services Board, Kuala-Lumpur.

Islamic Banking Act 1983; Bank Negara Malaysia. Birinchi toʻliq islom banki — Bank Islam Malaysia Berhad (1983), islom darchalari sxemasi - 1993-yildan; 2013-yilda “Islamic Financial Services Act” bilan almashtirilgan.

Islamic Financial Services Stability Report 2025.

National Bank of the Kyrgyz Republic (NBKR); IDB–NBKR pilot loyihasi (2006), EcoIslamicBank; islom darchalari 2017-yildan (Bakai Bank, “Bank Kyrgyzstan”, Aiyl Bank). Manba: IFC, Islamic Banking and Finance Opportunities (Kyrgyz Republic).

Republic of Indonesia, Law No. 21/2008 on Sharia Banking, 68-modda (spin-off majburiyati, 2023-yilga qadar); 2023-yilgi 4-sonli Qonun bilan saqlab qolingan. Bank Muamalat Indonesia (1991); regulyator — Otoritas Jasa Keuangan (OJK).

State Bank of Pakistan, Islamic Banking Department. Meezan Bank - birinchi toʻliq islom banki (litsenziya 2002-yil); SBP uch model - mustaqil islom banki, shoʻba bank va alohida islom darchasini (stand-alone branch) belgilagan.

Downloads

Published

How to Cite

Sirojiddinov , S. (2026). ANALYSIS OF THE FINANCIAL PERFORMANCE OF ISLAMIC BANKING WINDOWS IN FOREIGN COUNTRIES . Economic Development and Analysis, 4(6), 120-130. https://doi.org/10.60078/2992-877X-2026-vol4-iss6-pp120-130