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

    Published on 2016 by Abdul Bari Mashaal, عبد الباري مشعل, Islamic Economic Forum (IEF) - منتدى الاقتصاد الإسلامي

    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…


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

    Published on 2016 by عبد الباري مشعل, Islamic Economic Forum (IEF) - منتدى الاقتصاد الإسلامي

    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،…


  3. 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…


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

    Published on 2016 by 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…


  5. 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…


  6. 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…


  7. 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).…


  8. 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…


  9. 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…


  10. Surplus Distribution in Current Takāful Operations: A Critical Sharīʿah Perspective

    Published on 2016 by Youness Soualhi

    This research addresses a number of issues related to surplus distribution in takāful. The first section is devoted to revisiting the main financial concepts related to the surplus such as underwriting surplus and profit. Modes of distribution such as pro-rata and…


  11. المشاركة المتناقصة وأحكامها في ضوء ضوابط العقود المستجدة

    Published on 2016 by نزيه كمال حماد


  12. MUSHĀRAKAH MUTANĀQIṢAH (DIMINISHING PARTNERSHIP) AND ITS RULINGS IN LIGHT OF THE JURISTIC PARAMETERS OF NEW CONTRACTS

    Published on 2016 by Nazih Kamal Hammad

    Introduction Praise be to Allah, the Lord of the Worlds, and may His peace and mercy be upon Muḥammad, the mercy sent by Allah to all mankind, and upon all his family and companions. I have tried to present in…


 

 

 


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