Liquidity risk (LR) is a concern in Islamic banks and may lead to major problems if not managed appropriately and planned, due to the lack of external liquidity sources for Islamic banks. However, the purpose of this article is to look at the factors that affect liquidity risk in Middle Eastern Islamic banks. To arrive at a substantial and compelling conclusion, the cross-sectional data from 30 Islamic banks was gathered between 2011 and 2022. The random effect regression model, GMM, and fixed effect regression model were all utilized. According to the report, Islamic banks in the Middle East have safe levels of liquidity. It also demonstrates how the financing-to-deposit ratio, inflation, economic growth, and return on assets all have a favorable impact on Islamic banks' liquidity risks. Furthermore, the study discovered that non-performing financing, capital sufficiency, operational effectiveness, and scale had no bearing on the liquidity issues associated with Islamic banks. This paper provided guidance regarding liquidity risk management procedures and systems in Islamic banks in order to design banking liquidity risk management policies. To avoid liquidity risks in Islamic banks, the optimal level of financing to deposit ratio must be determined, maintaining the quality of financing, reducing the non-performing loan ratio to the lowest possible level, and enabling Islamic banks to benefit from the central bank as a last resort for liquidity.

There are challenges Jordanian Islamic banks face in maintaining and enhancing their competitive advantage in a rapidly evolving and increasingly competitive market. This paper aims to examine the factors that affect Jordanian Islamic banks towards competitive advantage, in addition to examining the roles of strategic intelligence and organizational creativity in enhancing Jordanian Islamic banks' competitiveness. However, this paper relied on the descriptive analytical approach, and the study population included general manager, department manager, branch manager, head of department based on Banks structures and annual reports from 2018 to the end of 2023. A stratified random sample was used, approximately 243 questionnaires were examined. The results indicated that organizational creativity and strategic intelligence play a crucial role in building competitive advantage. Also, organizational creativity contributes to achieving superiority by creating an innovative organizational environment, while strategic intelligence reflects the ability to make smart decisions that enhance competitive effectiveness. This paper also demonstrated the importance of managing and harnessing information effectively in order to enhance strategic intelligence. However, this paper contributes to the understanding of success factors in Islamic banking and provides actionable insights for managers navigating the complexities of the banking sector, emphasizing the importance of innovation, differentiation, and strategic decision-making for sustained growth and competitiveness.

The current study aims to determine the role of artificial intelligence (AI) in developing the accounting system (AS) in Jordanian Islamic banks. Currently, Islamic banks in Jordan are included in the research population. Using a quantitative research approach, 128 workers of Islamic banks in Jordan were chosen as a sample for this study. The study used a survey questionnaire instrument that was created based on past relevant literature and studies to collect the required data. The results indicated that there is an influence of AI (big data, intelligent agents, expert systems and automation processes) on the development of the AS in Jordanian Islamic banks. Accordingly, the study recommends that to improve AS tasks and reduce associated costs, accountants and accounting companies should always increase their understanding of artificial intelligence.