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  1. A Theory of Islamic Micro-Financial Institutions

    Published on 2016 by Edib Smolo, Abdul Ghafar Ismail

    Microfinance is seen as a ‘new paradigm’ for bringing about development and eradicating poverty. Many studies prove that the provision of small amounts of credit to the poor is crucial in this new paradigm. However, these studies mainly focus on…


  2. External Shari’ah Audit Report

    Published on 2016 by Marjan Muhammad, Mezbah Uddin Ahmed, Omar Shaikh, Nadeem Haq


  3. حوارات منتدى الاقتصاد الإسلامي: القضايا النقاشية في معيار العملات

    Published on 2016 by عبد الباري مشعل

    حوارات منتدى الاقتصاد الإسلامي القضايا النقاشية في معيار العملات) المعايير الشرعية( تحرير: عبدالباري مشعل   مقدمة: القضايا النقاشية في معيار العملات) المعايير الشرعية(   تعريف بمنتدى الاقتصاد الإسلامي: مجموعة على برنامج التواصل WhatsApp تضم المهنيين، والاقتصاديين، والأكاديميين، والمستشارين الشرعيين، تعنى…


  4. (حوارات منتدى االقتصاد الإسلامي: (التعيين والقبض والبيع على الصفة وبيع الموصوف في الذمة

    Published on 2016 by Abdul Bari Mashaal

    حوارات منتدى الاقتصاد الإسلامي الحوار بشأن التعيين والقبض والبيع على الصفة وبيع الموصوف في الذمة تاريخ الحوار على المنتدى الأسبوع الثالث يونيو 2016 مستخلص بشأن التعيين والقبض والبيع على الصفة والموصوف في الذمة د.عبدالباري مشعل   مقدمة: أجرى المنتدى عصفا…


  5. حوارات منتدى الاقتصاد الإسلامي: ضمان الأداء وإحالة الضمان في الاستصناع

    Published on 2016 by عبد الباري مشعل

    مقدمة: دعا المنتدى إلى العصف الذهني بشأن المسألتين المذكورتين من قبل الدكتور حسين سمحان، وطلبه بيان ضمان البنك في هذه المسألتين، وفيما يلي المناقشات الأساسية التي جرت في المنتدى حول المسألتين. ولا يقصد من ذلك حسم، ولا حزم، ولا جزم،…


  6. A Critique on Accounting for Murabaha Contract: A Comparative Analysis of IFRS and AAOIFI Accounting Standards

    Published on 2016 by Mezbah Uddin Ahmed, Ruslan Sabirzyanov, Romzie Rosman

    Purpose The purpose of this paper is to examine the accounting treatment and reporting of a murabaha contract and its implication to the financial statements of Islamic banks. In addition, the paper also explains the implication of time value of…


  7. The Desire for Financial Security as a Contributor to Systemic Instability

    Published on 2016 by MIR RIAZ ANSARY

    The human desire for security is innate, and the desire for financial security is an important part of that. Savers would like to see their savings remain intact until the time of need, but beyond that they would like to…


  8. Restructuring Rental Rate Components to be more Innovative Sharia Sharia Compliance Product in Islamic Home Financing

    Published on 2016 by Rosylin Mohd Yusof, Akhmad Affandi Mahfudz, Nor Hayati Ahmad, Asmadi Mod Na

    This study attempts to restructure a more innovative Sharia compliant product in Islamic home financing. By examining the components of residential rental index and addressing some unresolved issues particularly in Musyarakah Mutanaqisah, the study seeks to propose rental index as…


  9. معالجة الديوف المتعثرة عن طريق شركات تحصيل الديوف: دراسة فقهية مقارنة

    Published on 2016 by عبد العزيز جمعة المبروك, يونس صوالحي

    Bad debts in banks and growing file of banking default in banks play an important role in the emergence of companies' debt collection. These companies buy the debt, or take charge of the its value after the its collection. This…


  10. Additional Tier 1 Capital Instruments under Basel III: A Sharīʿah Viewpoint

    Published on 2016 by Beebee Salma Sairally, Madaa Munjid Mustafa, Marjan Muhammad

    This research aims to compare the regulatory capital instruments for Islamic banking institutions (IBIs)—in particular the qualifying Additional Tier 1 (AT1) capital instruments—as defined by Basel III, Bank Negara Malaysia (BNM) and IFSB-15 (issued by the Islamic Financial Services Board).…


  11. The Shari’ah Basis for Imposition of Fees and Charges in Islamic Banking Products and Services

    Published on 2016 by Mohamed Fairooz Abdul Khir

    This research is essentially intended to explore relevant Sharīʿah principles that may underlie imposition of fees and charges in various Islamic banking products and services (IBPS). It also aims at constructing a Sharīʿah parameter for imposition of fees and charges…


  12. Jual Beli Surat Pajak Gadai: Analisis Menurut Perspektif Syariah

    Published on 2016 by Shamsiah Mohamad, Mohammad Mahbubi Ali

    The sale of pawn broking certificate is one of long-existing phenomena in Malaysia. This raises the question on what is the real purpose of this kind of transaction and the position of Shariah towards this activity. The authors undertake this…


 

 

 


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