Islamic banks are financial institutions with a distinct mission and approach as they exceed their concern from the quantity of financing transactions to their qualities, fields, and objectives. They also have a frame to work within by taking their fundamentals from values, ethics, and structures of Islamic rulings (Sharia). Consequently, Islamic banks working on to find out ways of capturing savings of the society people not only to increasing them but firstly and foremost to employing them consistent with Islamic perception and view. Indeed, it is by activating them and increasing their productivity for the benefit of the Islamic nation.

KEYWORDS: Islamic banks, financial institutions, Islamic banking.