مدي مساهمة تطبيق إجراءات الامتثال المصرفي في تحسين الأداء المالي للمصارف التجارية"دراسة ميدانية على المصرف التجاري الوطني الليبي"

هيثم عثمان  عبدالله; مسعودة حسن  أبوبكر; المنتصر فرج  خطاب

doi:10.54172/rfnzb266

Authors

Haitham .O Abdullah Finance and Banking Department, Omar Al-Mukhtar University, Al Bayda, Libya. Author
Masouda .H. Abu Bakr Finance and Banking Department, Omar Al-Mukhtar University, Al Bayda, Libya. Author
ALmuntasir . F . Khatab Finance and Banking Department, Omar Al-Mukhtar University, Al Bayda, Libya. Author

DOI:

https://doi.org/10.54172/rfnzb266

Keywords:

Banking Compliance, Financial Performance, National Commercial Bank of Libya

Abstract

This study aims to shed light on the extent to which banking compliance contributes to improving the financial performance of the National Commercial Bank, It also seeks to identify the reality of implementing compliance management procedures within the bank; The study employed a descriptive-analytical approach, and the sample consisted of all employees working in the Compliance Management Department at the bank’s headquarters, A questionnaire was used as the main tool for data collection, with 33 questionnaires distributed and 30 valid responses retrieved, Data were analyzed using the SPSS statistical software, The study reached several findings, the most prominent of which is that the National Commercial Bank places significant emphasis on implementing banking compliance procedures to enhance the bank’s reputation locally and internationally, as well as to strengthen the confidence of regulatory and supervisory authorities, This indicates a genuine commitment to transparency and internal control standards, The study also presented a set of recommendations, the most important of which is to continue strengthening and developing compliance policies in commercial banks, as these have proven to be an effective strategic tool in improving financial performance.

References

Arabic References:

• Ait, Ben Omar Ghania. (2021). The Financial Action Task Force (FATF) in the Context of Combating Money Laundering and Terrorist Financing, Journal of Human Rights and Public Freedoms, 6(2), 233-268.

• Al-Janabi, Hussein. (2023). The Impact of Corporate Governance and Banking Compliance on Bank Reputation (Unpublished Master's Thesis). College of Administration and Economics, University of Karbala.

• Al-Haddad, Zainab; and Al-Ubaidi, Ardan. (2021). Banking Compliance and its Implications for Outstanding Performance. Journal of Al-Rafidain University College of Science, (49).

• Sultan, Abeer; and Wahib, Wahib. (2019). The Impact of Banking Compliance in Combating Money Laundering and Terrorist Financing, Journal of Accounting and Financial Studies, 14(49).

• Al-Shammari, Al-Sadiq. (2022). Islamic Banking Industries: Approaches and Applications. Amman, Jordan, Dar Al-Yazouri for Publishing and Distribution.

• Abdul Karim, Muhammad; Mohammed, Shatha. (2023). The Role of Bank Compliance in Reducing the Risks of Electronic Payments, Journal of Accounting and Financial Studies, 18(62).

• Ali, Inas Ayoub Hussein; Aziz, Azzo Khalif. (2023). The Role of Financial Technology in Improving the Financial Performance of Banks (A Field Study on a Sample of Private Banks in Erbil Governorate), Journal of Accounting and Financial Studies, 18(65).

• Qutaishat, Ali. (2019). The Legal Regulation of Compliance Department Work in Jordanian Banks, Journal of Sharia and Law Studies, 46(4).

• Katia, Misha; and Suleiman, Nada. (2020). The Ability of the Iraqi Banking Sector to Comply with the Application of FATCA Law through the Specialized Computerized Program. Paper presented at the First Student Conference.

• Mohammed, Hajar; Al-Tayyar, Ahmed. (2025). Bank Governance and its Impact on Improving Financial Performance, Journal of Economic and Business Studies, 12(1).

• Mohammed, Shireen; Farhan, Khalid. (2020). The Role of Accounting Culture Values in Maximizing Financial Performance. Journal of Economic and Administrative Sciences, 26(119).

• Central Bank of Libya. (2021). Governance Guide for Compliance Units in Financial Institutions, Publication No. ARMT(02).

Foreign Sources

• Basel Committee on Banking Supervision (BCBS). (2005) Compliance and the compliance function in banks. Bank for International Settlements. https://www.bis.org/publ/bcbs113.pdf

• Bayaraa, B. (2017), "Financial Performance Determinants of Organizations: The Case of Mongolian Companies", Journal of Competitiveness, 9(3), 22-33. • Costea, V. (2012), “Determinants of corporate finance. International Journal of Operations & Production Management, Vol. 12

• Financial Action Task Force (FATF). (2012). International standards on combating money laundering and the financing of terrorism & proliferation: The FATF recommendations. FATF/OECD. https://www.fatf-gafi.org/recommendations.

• Miller, G. P. (2014). The compliance function: An overview (Law & Economics Research Paper Series, Working Paper No. 14-36). New York University School of Law.

• Sapountzi, I. (2016). The role of the compliance function as a key element of corporate governance efficiency in the banking sector: An impediment or an asset in the strategy and profitability of credit institutions? (Master’s thesis, International Hellenic University). Thessaloniki, Greece.