مجلة دراسات الإنسان و المجتمع

The study aims to identify the role played by banks and financial institutions in financing small and medium enterprises. The analytical descriptive method was used by describing and analyzing data, statistics and publications available on small and medium enterprises. The study reached several results, the most important being the role of banks and financial institutions in Financing of small and medium enterprises, and the decline of this role with the issuance of Law No. 1 of 2013 on the prohibition of dealing with interest, and the researchers have reached several recommendations, the most important finding ways to support banks to use Islamic financing formulas to finance small projects Such as Murabaha, Musharaka, Istisna'a, Musharaka and Ijarah Muntahia Bittamleek.