student
Moscow, Russian Federation
This article discusses the topic of Islamic banking and its application in the national economies of Arab countries. The work presents an assessment of the effectiveness of information security based on an analysis of the main indicators of the sustainability of the sector. Among other things, a comparative analysis of information security and traditional (commercial) banking is provided. The article also examines the institutional framework for the development and promotion of information security and Islamic finance both at the regional and global levels. It was found out that information security is a key tool for the transformation and prosperity of the national economies of the Gulf countries due, first of all, to such circumstances as the lack of a credit multiplier, cash management practices and loan interest, which inevitably push the economy of any state to crisis situations.
Islamic banking, Islamic finance, conventional, traditional, commercial banking, indicators of sustainability and stability, Islamic financial institutions, development institutions
[1] ISLAMIC FINANCIAL SERVICES INDUSTRY STABILITY REPORT 2024 // IFSB URL: https://www.ifsb.org/wp-content/uploads/2024/09/IFSB-Stability-Report-2024-8.pdf (дата обращения: 17.01.2026). – Текст : электронный.
[2] Там же.
[3] Monetary and Financial Statistics, Statistical Report 22/04/2025 // Saudi Central Bank URL: file:///Users/apple/Downloads/SAMA_Statistical_PDF%20(1).pdf (дата обращения: 17.01.2026). – Текст : электронный.
[4] Например, в 2023 г. у российского банковского сектора средний коэффициент рентабельности активов составил 2,6%, а капитала 26,5%. Достаточность капитала заметно ниже, чем у исламских банков – 12%. См. Обзор финансовой стабильности Банка России: Обзор финансовой стабильности // Банк России URL: https://cbr.ru/analytics/finstab/ofs/2_3_q_2023/ (дата обращения: 20.01.2026). – Текст : электронный.
[5] У российского банковского сектора чистая процентная маржа примерно равна 4,5%. То есть, в структуре доходов коммерческих банков их традиционная деятельность – кредитование – является далеко не главным источником формирования этих самых доходов. См.: Банк России не ждет проблем у банков с чистой процентной маржой // Интерфакс URL: https://www.interfax.ru/russia/989760 (дата обращения: 20.01.2026). – Текст : электронный.
[6] Basel III: The Liquidity Coverage Ratio and liquidity risk monitoring tools // Bank for International Settlements URL: https://www.bis.org/publ/bcbs238.htm (дата обращения: 21.01.2026). – Текст : электронный.
[7] Statistical bulletin, February 2025 // Central Bank of Bahrain URL: https://www.cbb.gov.bh/wp-content/uploads/2025/03/Feb-2025.pdf (дата обращения: 21.01.2026). – Текст : электронный.
[8] Международный стандарт финансовой отчетности (IFRS) 9 «Финансовые инструменты» // IFSB URL: https://minfin.gov.ru/common/upload/library/2017/02/main/MSFO_IFRS_9_1.pdf (дата обращения: 22.01.2026). – Текст : электронный.
[9] UAE Banking Indicators - Conventional Banks ( CB ) & Islamic Banks ( IB ) // Central Bank of the UAE URL: https://www.centralbank.ae/media/etehcwcw/uae-banking-indicators-by-bank-type-cb_ib-ea-jan-25.pdf (дата обращения: 22.01.2026). – Текст : электронный.
[10] Basel III – Pillar 3 Disclosures For the nine months period ended 30 September 2024 // EMIRATES ISLAMIC BANK URL: https://www.emiratesislamic.ae/-/media/ei/pdfs/financial-information/quarterly-report/2024/ei_q3_pillar3disclosure_2024_en.pdf (дата обращения: 22.01.2026). – Текст : электронный.
[11] ISLAMIC FINANCIAL SERVICES INDUSTRY STABILITY REPORT 2024 // IFSB URL: https://www.ifsb.org/wp-content/uploads/2024/09/IFSB-Stability-Report-2024-8.pdf (дата обращения: 26.01.2026). – Текст : электронный.
[12] ISLAMIC FINANCIAL SERVICES INDUSTRY STABILITY REPORT 2023 // IFSB URL: https://ceif.iba.edu.pk/pdf/islamic-financial-services-industry-stability-report-2023.pdf (дата обращения: 26.01.2026). – Текст : электронный.
[13] Basel III leverage ratio framework - Executive summary // BIS URL: https://www.bis.org/fsi/fsisummaries/b3_lrf.htm (дата обращения: 26.01.2026). – Текст : электронный.
[14] IFSB-23 REVISED CAPITAL ADEQUACY STANDARD FOR INSTITUTIONS OFFERING ISLAMIC FINANCIAL SERVICES [BANKING SEGMENT] // IFSB URL: https://www.ifsb.org/wp-content/uploads/2023/10/IFSB-23_En.pdf (дата обращения: 27.09.2025). – Текст : электронный.
1. Babenkova, Svetlana Yur'evna. Pravovye, religioznye i kul'turnye problemy vnedreniya islamskoy finansovoy sistemy v Rossii : monografiya / Babenkova S. Yu. ; Rossiyskaya akad. predprinimatel'stva. - Moskva : Rossiyskaya akad. predprinimatel'stva : Nauka i obrazovanie, 2014. – 154 s. – ISBN 978-5-903893-74-4. – Tekst : neposredstvennyy. (Data obrascheniya: 26.01.2026).
2. Bazhanov S.V. Banki i rynok ssudnogo kapitala. – SPb.: Izdatel'skiy dom «Petropolis», 2010. – 500 s.+ il. – ISBN 978-5-9676-0324-2. – Tekst : neposredstvennyy. (Data obrascheniya: 26.01.2026).
3. Mamedov T.N., Stelmakh V.D. Current trends and prospects for the development of Islamic banking in Russia. The Eurasian Scientific Journal. 2024; 16(1): 16ECVN124. Available at: https://esj.today/PDF/16ECVN124.pdf.
4. Mirakhor A. A Brief Look at Islamic Banking: Progress and Challenges // Economic Research Forum Newsletter. 1994. Vol. 1. No. 3.
5. Pramita, Adinda & Fikriyah, Khusnul & Suryaningsih, Sri. (2024). Islamic economic law on musyarakah and murabahah: impacts on Islamic banking growth. istinbath. 23. 455-469. – URL: https://www.researchgate.net/publication/388145990_ISLAMIC_ECONOMIC_LAW_ON_MUSYARAKAH_AND_MURABAHAH_IMPACTS_ON_ISLAMIC_BANKING_GROWTH.
6. Ramli R. M., Shahida S., Ismail A.G. Do Malaysian Islamic Banks Manage Earnings Through Profit Equalisation Reserve? // Capital Markets Review. 2012. Vol. 20.
7. Syafril, S. (2025). The Nexus between Sharia Principles and Banking: Why Islamic Values Matter in Islamic Banking?. Bukhori: Kajian Ekonomi dan Keuangan Islam, 4(2), 95-107. – URL: https://www.researchgate.net/publication/389142710_The_Nexus_between_Sharia_Principles_and_Banking_Why_Islamic_Values_Matter_in_Islamic_Banking.
8. Zamir Iqbal, Abbas Mirakhor. An introduction to Islamic finance: theory and practice. – ISBN 978–0–470–82810–6. – URL: https://nurulichsanaan.wordpress.com/wp-content/uploads/2015/10/an-introduction-to-islamic-finance-theory-and-practice-second-edition-zamir-iqbal-abbas-mirakhor2011.pdf.



