alqias almuhasabiu li'athar alkhadmat almasrifiat al'iilikturuniat ealaa nisab alsuyulat alnaqdiati: dirasat maydaniat lilbunuk altijariat fi madinat sirat

Abstract

This study aimed to make an academic contribution by analyzing the accounting measurement of the impact of electronic banking services on cash liquidity ratios in commercial banks operating in the city of Sirte. This was achieved by examining the extent to which electronic systems in banks contribute to providing accurate and timely accounting information on cash liquidity, as well as identifying the nature of the relationship between electronic banking services and bank liquidity levels. To achieve this objective, the study adopted a modern methodology combining inductive and deductive reasoning, along with a descriptive-analytical approach, through a field study targeting commercial banks in Sirte. Data were collected using a questionnaire distributed to a selected sample from the study population, including managers, deputy managers, department heads, accountants, and auditors. Out of 75 questionnaires distributed, 70 were returned, and 68 were valid for statistical analysis, representing a response rate of 91%. Statistical analysis was performed using SPSS. The findings showed high levels of cash liquidity indicators, a high quality of electronic banking services, and a noticeable impact of digital transformation on banks operational performance. Furthermore, the results provided statistically significant evidence confirming the positive role of electronic banking services and digital transformation in enhancing the efficiency of cash liquidity management and improving the accuracy of accounting information that supports financial decision-making. In light of these findings, the study recommended continued investment in digital infrastructure, upgrading accounting and electronic banking systems, developing human capabilities, and expanding the use of electronic payment channels to improve banking efficiency and strengthen financial stability in commercial banks.