Burhanuddin Lukman

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Publication

  Title Category / Type
1

Zakat Calculation Methodologies of Islamic Financial Institutions in Malaysia: A Critical Review

INTRODUCTION The ways in which people manage their wealth and financial affairs have developed rapidly in the 20th and 21st centuries. New types of assets have emerged, and various forms of companies with independent legal entity have been created. Accounting…

Research Paper
2

Pelarasan (Adjustment), Peruntukan (Provision) dan Rizab (Reserve) dalam Pengiraan Zakat di Institusi Perbankan Islam

Event Papers
3

Taxing Takāful Products under the Goods and Services Tax (GST) Act 2014 and Sales and Service Tax (SST) Act 2018 in Malaysia: A Sharīʿah Appraisal

Taxing Takāful Products under the Goods and Services Tax (GST) Act 2014 and Sales and Service Tax (SST) Act 2018 in Malaysia: A Sharīʿah Appraisal Research Team Dr. Mahadi Ahmad, Burhanuddin Lukman, Saba’ Radwan Jamal Elatrash International Shari’ah Research Academy…

Research Paper
4

طرق حساب الزكاة في المؤسسات المالية الاسلامية في ماليزيا تحليلات واقتراحات نحو التطوير

Event Papers
5

Metodologi Pengiraan Zakat di Institusi Kewangan Islam di Malaysia

Event Papers
6

Contra Trading in Bursa Malaysia Securities Berhad - A Shariah and Legal Appraisal

Contra Trading in Bursa Malaysia Securities Berhad: A Sharīʿah and Legal Appraisal Executive Summary   Contra trading is an activity that allows the buyer to contra or offset its buying obligation (purchase of shares) with its broker before the settlement/maturity…

Research Paper
7

The effect of IFSA 2013 on late payment of takaful benefits

– This paper aims to examine the implications of compensation on late payment of takāful benefit imposed in the Islamic Financial Services Act 2013 on the takāful industry in Malaysia. It also aims to identify the issues and challenges faced…

Journal (English)
8

The goods and services tax (GST) on takaful products: a critical Shari'ah appraisal

Abstract Purpose – This paper aims to ascertain the Sharīʿah (Islamic law) stance on the imposition of goods and services tax (GST) on tabarruʿ-based takāful (donation-based Islamic insurance) products in Malaysia. The paper aims to do so by analysing the…

Journal (English)
9

Contra trading in Bursa Malaysia Securities Berhad: a Shari'ah and legal appraisal

Abstract Purpose – The purpose of this paper is to analyze the practice of contra trading  in Bursa Malaysia Securities Berhad. Through a critical examination of the practice, it aims to discuss the issues from the angles of Sharīʿah and…

Journal (English)
10

ISLAMIC SPOT FOREX (FX-I) OFFERED BY ISLAMIC FINANCIAL INSTITUTIONS: AN ANALYSIS (ISRA-TR REPORT 2016)

Foreign currency exchange (forex) is an important segment of international business activities. The trading of the global forex market is reported to be at an average of US$5.3 trillion per day in April 2013. According to the Bank for International Settlement…

Articles
11

CONTRA TRADING IN BURSA MALAYSIA SECURITIES BERHAD: A SHARIAH AND LEGAL APPRAISAL (ISSF 2016) (Paper)

Introduction   Contra trading is an important aspect in stock trading. It allows a buyer who bought the shares to sell them before paying for the price of the shares to the seller. However contra trading is only given to…

Articles
12

Possession of Currency Prior to Sale: A Fiqhi and Practical Analysis of Spot FX-I in Malaysia

The foreign exchange market, better known as the forex or FX market, refers to a market where currencies are bought and sold. Trading volume in the global FX market was reported to average USD5.3 trillion per day in April 2013.…

Research Paper
13

Possession of Currency Prior to Sale: A Fiqhi and Practical Analysis of Spot FX-i in Malaysia

Journal (English)
14

Urusniaga Matawang di Institusi Kewangan: Isu Spot dan Qabd (kertas kerja)

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Event Papers
15

Penggunaan Wa`d dalam Kontrak Buyu’, Ijarah dan Syirkah : Adakah Aplikasi Wa’d Boleh Menjejaskan Kontrak Kewangan (Malay)

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Event Papers