ABSTRACT
In a global incident, it changed many plans and affected most of the vital areas of countries, the Corona pandemic known as Covid 19, this virus, which emerged from Wuhan, the People's Republic of China (PRC) at the end of 2019, until it began to spread throughout the world since the beginning of February 2020 until now, with strenuous efforts being made by some countries to limit its spread by producing a special vaccine for this virus, and have made progress in produce the appropriate vaccine for this virus. The Islamic banking sector in the Sultanate of Oman has been affected by this pandemic through the decline in the activities of small and medium enterprises, which has affected the liquidity in the portfolio of Islamic banks. Smart management has a role to deal with and cope with such crises. To know Islamic banks in the Sultanate of Oman ability to face this crisis and overcome it with the least damage and losses. The content analysis method followed for the texts contained in this field, such as annual reports and qualitative studies related to Islamic banking. This study revealed Islamic banks’ ability to face crises through the administrative system present in the licensed and supervising institutions.
Keywords: Smart Management, Liquidity, Pandemic, Covid 19, Islamic Banking.