أثر التحول الرقمي على الأداء المالي للمصارف الإسلامية في ليبيا

Abstract

This study examines the influence of digital transformation on the financial performance of Islamic banks operating in Libya. Employing a descriptive–analytical methodology, the research integrates financial statement analysis with Islamic banking standards to assess key performance indicators. Data were analyzed using the structural equation modeling technique via Smart PLS 3, based on a sample of 98 employees from Libyan Islamic banks and the Central Bank of Libya.

The empirical findings indicate that digital transformation does not exert a statistically significant effect on the financial performance of Islamic banks in Libya, as evidenced by a path coefficient of 0.125. These results highlight the need for Islamic banks to strengthen their digital transformation strategies to achieve measurable improvements in financial performance.