The Effect of Strategic Planning in Evaluating the Financial Performance of Some Islamic Banks

Abstract

The study aimed at identifying the strategic planning, evaluating the financial and Shari'a performance of the Islamic banks in terms of concepts and principles, identifying the most important factors affecting them, analyzing the views of the sample members of the strategic planning indicators, evaluating the financial and Shari'a performance of the study sample banks, (Strategic vision, strategic message, strategic objectives, strategic analysis, strategic choice) as independent variables in the financial and Shari'a financial performance dimensions of the strategic planning indicators. The study indicators are represented in (customer satisfaction with the quality of banking service, efficiency and effectiveness in the light of strategic planning, financial performance standards, and performance standards) as dependent variables, according to the hypothesis that there are significant correlation and impact of statistical significance in the dimensions of evaluating the financial performance and legitimacy of study sample banks.The researcher used the descriptive and quantitative approach to reach the results of the study by designing a questionnaire consisting of three axes. The first axis included general information about the sample of the study. The second axis included: Indicators of strategic planning (as independent variables), while the third axis: the dimensions of financial and legal performance evaluation of the banks sample study (as dependent variables).Statistical parameters (mean, standard deviation, averages, frequency distributions, and simple and multiple regression according to statistical analysis (SPSS.V.17) were used to process data and to determine the significance of correlation and influence relationships between independent and dependent variables by constructing and testing standard models.