Providing Composite Index Assessment for Islamic Banking: The Case of Iranian Banks

After the Islamic Revolution the realization of Islamic banking in the country's banking system has always been one of the most important issues in the banking system of the country. Islamic banking purposes can be divided in conformity with Islamic jurisprudence and achieving the goals of the Islamic law. The purpose of this study is providing the composite index of Islamic banking. Based on this, the study seeks to answer this question that how much extent Islamic banking indicators in state-owned banks, quasi and private banks are implemented. This research is a practical research by its goals and try to answer the questions through designing two questionnaires and by Analytical Hierarchy process (AHP). The first questionnaire that was kind of paired comparisons have been distributed for weighting criteria of Islamic banking through elites, scholars and activists in the country's banking sector. The second questionnaire was carried out to evaluate the performance of state-owned banks, quasi and private banks from the perspective of Islamic banking indicators among managers and employees of the banks that have been selected by stratified random sampling. The results of this study show that state-owned banks, quasi and private banks from the perspective of implementation of Islamic banking indices are arranged in the first place to third respectively. However, based on the results, the overall performance of the banking system in the implementation of Islamic banking is not appropriate and acceptable. In this article is pointed out ways to improve it.