The Role of Psychological Counseling in Alleviating Post-Traumatic Stress Disorder among Children of Martyrs in Tulkarm Governorate from the Perspective of Counselors

Abstract

This study aimed to analyze the impact of operational risks on the financial performance of Islamic banks, with a focus on the Libyan Islamic Bank, Sabratha Branch, as a case study. Operational risks were represented in three main dimensions: human element (employees), internal processes, and information technology. The study adopted an analytical methodology that included collecting primary data through a questionnaire distributed to the bank's employees, in addition to secondary data from academic sources and financial reports. Hypotheses were tested using a one-sample t-test, which revealed a statistically significant negative relationship between operational risks and financial performance. The results confirmed that increased operational risks lead to a decline in financial performance indicators such as profitability, return on assets, and market share. Based on the findings, the study provided several recommendations, including enhancing employee training programs, improving internal control systems, updating technological processes, and adopting integrated strategies for managing operational risks. The study also emphasized the need to promote a risk management culture within Islamic banks to ensure sustainable financial performance.