Title | Category / Type | |
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1 |
The Emerging Sharīʿah Issues of the Covid-19 Pandemic in Contemporary Islamic Financial Applications EXECUTIVE SUMMARY The outbreak of the coronavirus epidemic (COVID-19), classified by the World Health Organization as a pandemic, has led to the emergence of many challenges. It started as a health crisis and then turned into a global economic… |
Research Paper |
2 |
القضايا الشرعية المستجدة لجائحة كورونا في تطبيقات المالية الإسلامية المعاصرة المستخلص أدى تفشي وباء كورونا (Covid-19) والمصنف من قبل منظمة الصحة العالمية بالجائحة إلى بروز العديد من التحديات التي بدأت كأزمة صحية ثم تحولت إلى أزمة اقتصادية عالمية لم تستطع أغلب الدول مواجهتها أو التحكم فيها نتيجة سياسات الإغلاق العامة… |
Research Paper |
3 |
EXECUTIVE SUMMARY The conversion of conventional banks into Islamic banks is an increasingly common phenomenon in many jurisdictions. It is part of a pattern accompanying the global expansion of Islamic finance. Nonetheless, the Islamic banking industry is facing a challenge… |
Research Paper |
4 |
Islamic Legal Maxims & Their Application in Islamic Finance (2nd Edition, 2020) All praise is for Allah, and may Allah bless our master, Prophet Muhammad, and bestow peace upon him and upon his family and Companions and whoever follows his guidance. By the grace of Allah, ISRA was able to publish Islamic… |
Books |
5 |
Islamic Finance Law and Regulations in Malaysia: A Macro Maqāṣidic Approach The research aims to identify the main macro objectives (maqāṣid) of Sharīʿah that regulators are supposed to realize in the laws and regulations governing Islamic financial institutions (IFIs). It also aims to assess the compliance level of selected Islamic finance… |
Research Paper |
6 |
الحوكمة الشرعية لإصدارات الصكوك Shari'a Governence in Sukuk Issuance Said Bouhraoua Abstract This paper examines the issue of Shariah governance in sukuk issuance by examining the parameters implemented. The problem the paper addresses is the conflicting views of scholars in determining the responsibility of… |
Journal (Arabic) |
7 | Event Papers | |
8 | Event Papers | |
9 |
MAJOR PROHIBITIONS IN THE ISLAMIC CAPITAL MARKET (ISRA-TR REPORT 2017) The establishment of permissibility (ibahah) as a basic principle in Islamic law of transactions is an important reflection of the fundamental approach to Islamic transactions; that is, to promote creativity and nurture innovation. The small spectrum of prohibitions prescribed by… |
Articles |
10 |
Implementing the IFSA Investment Account: A Risk-Sharing Banking Model Recent calls for risk-sharing—as expounded in the 2012 Kuala Lumpur Declaration, the 2014 Jeddah Declaration and the 2014 International Monetary Fund statement—elucidate the present situation of Islamic banking and finance: an acknowledgement that risk sharing is a “salient characteristic” of… |
Research Paper |
11 |
THE CONCEPT AND PRACTICES OF STANDARDIZATION IN ISLAMIC FINANCE (ISRA-TR Report 2016) An ultimate objective of Islamic financial institutions is to achieve the optimum level of standardization. Reaching that level would enable Islamic financial institutions to enhance cross-border transactions, strengthen global connectivity and maximize profitability. However, Islamic financial institutions are faced with… |
Articles |
12 |
SHARIAH FUNDAMENTALS OF GOVERNANCE (ISRA-TR Report 2016) Organizing the contractual relationship between partners with regards to the division of responsibilities among different authorities is not a new phenomenon as it has been continuously practised in previous civilizations. However, what is new in the contemporary approach is the… |
Articles |
13 |
The Framework of Maqasid Al-Shari’ah and its implication to Islamic Finance This article aims at examining the concept of maqasid al-shari'ah of Islamic jurisprudence in order to appreciate its contribution toward more comprehensive, rational and realistic answers to contemporary financial issues and thereby to increase the awareness of the maqasid approach… |
Articles |
14 |
Internationalization of Islamic finance is an effort to transcend national boundaries and bring new business dimensions to the emerging Islamic markets. It is an offer to embrace innovative governance and financial products and services that bridge economies, foster global linkages… |
Research Paper |
15 |
The Parameters of Hiyal in Islamic Finance Ḥiyal (legal stratagems) play a significant role in Islamic finance as they may provide remedies and alleviate financial predicaments in many products. Nevertheless, excessive use of ḥiyal may amount to circumvention of Sharīʿah rulings and contravention of the objectives of… |
Research Paper |
16 |
Zakah on Non-Current Bank Debts: Evaluation of the Theoretical Framework In the name of Allah, Most Merciful, Ever- Merciful Although the issue of zakāh on non-current banking debts has been repeatedly treated by fiqh councils and in zakāh conferences, the final word on it has not yet been spoken. That… |
Research Paper |
17 |
A Critical Analysis Of SharīʿAh Issues In Intangible Assets This research aims to study the concept of intangible assets from the Sharīʿah, legal and accounting perspectives; and discuss the key Sharīʿah issues with regard to recognition and measurement, financing and trading, and zakāh obligation. |
Journal (English) |
18 |
The establishment of the Takaful and Insurance Benefits Protection System (TIPS) in Malaysia is a statutory requirement. TIPS aims to ensure financial stability, soundness and public confidence. Perbadanan Insurans Deposit Malaysia (PIDM), known internationally as the Malaysia Deposit Insurance Corporation,… |
Research Paper |
19 |
Intangible Assets: An Analysis Of Shariah Issues - |
Event Papers |
20 |
A letter of guarantee is an indemnity letter issued by a guarantor under the principle of kafalah?the term used in Malaysia for a guarantee—to guarantee the payment obligation should the guaranteed party fail to fulfil its contractual obligations. In other… |
Research Paper |
21 |
A Critical Analysis of Shari'ah Issues in Intangible Assets Intangible assets are becoming evident in a number of Islamic financial products. Their acceptance in the Islamic financial market addresses and accommodates the pressing need to diversify the asset pool of the industry. Intangible assets have become an increasingly important… |
Research Paper |
22 |
The Shari'ah Ruling on Capital Guarantee in a Mudarabah Contract The Islamic Financial Services Act (IFSA) 2013 provides regulation and supervision for Islamic financial institutions and promotes financial stability and compliance with the Shari'ah. IFSA came into force on 30 June, 2013. It requires Islamic financial institutions to ensure that… |
Research Paper |
23 |
Charging Fee on Letter of Guarantee - Is it Permissible? February 2014 - Fatwa in Islamic Finance |
ISRA Bloomberg Bulletin Fatwa in Islamic Finance |
24 |
Islamic Legal Maxims and Their Application in Islamic Finance ISRA’s Islamic Legal Maxims and Their Application in Islamic Finance is one of the most comprehensive compilations of Islamic legal maxims available in English. The most important feature of this book is that it explains each maxim in a way… |
Books |
25 |
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Event Papers |
26 |
Tawarruq In The Banking System: A Critical Analytical Study Of Juristic Views On The Topic (English) - |
Articles |
27 |
A Critical Appraisal Of Shari'ah Issues Related To Sukuk Al-Ijarah This paper aims to provide a comprehensive study of key Shariah issues associated with two types of sukuk al-ijarah. The first type is sukuk al-ijarah al-muntahiyah bi al-tamlik, i.e. sukuk based on assets that are the subject of lease agreements… |
Research Paper |
28 |
Zakah Obligations On Islamic Financial Institutions This research examines zakah obligations on Islamic financial institutions in order to explore the relationship between the legal status of Islamic financial institutions and zakah obligations. For this purpose, the paper first examines definitions of legal entity in both common… |
Research Paper |
29 |
Parameter Hiyal Dalam Kewangan Islam Hiyal mempunyai peranan yang penting dalam kewangan Islam hari ini. Melalui aplikasi Hiyal, kebanyakan kekangan kewangan dalam produk-produk dapat di atasi. Walau bagaimanapun, penggunaan Hiyal yang keterlaluan tanpa batasan dan garis panduan yang tepat boleh membawa kepada pembatalan hukum (ibtal… |
Research Paper |
30 |
This article examines the concept of maqasid al-Shari'ah in Islamic jurisprudence in order to highlight its contribution to more comprehensive, rational and realistic answers to contemporary financial issues and to thereby increase awareness of the maqasid approach in structuring and… |
Research Paper |
31 |
A Critical Appraisal of Shari'ah Issues Related to Sukuk al-Ijarah This research examines the Shari'ah issues associated with two types of sukuk al-ijarah. The first issue relates to sukuk alijarah al-muntahiyah bi al-tamlik, i.e., sukuk based on assets that are the subject of lease agreements ending in the transfer of ownership back… |
Journal (English) |
Title | Author | |
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1 |
IFD2019 - ISRA Fintech Agenda 2019 ISRA Fintech Agenda 2019: Assoc. Prof. Dr. Said Bouheraoua (Director, Research Development & Innovation Department) |
Said Bouheraoua |
2 |
Launch of the World Bank – INCEIF – ISRA Waqf report The World Bank-INCEIF-ISRA Waqf Report Download Report: https://ifikr.isra.my/library/pub/10523 Or http://documents.worldbank.org/curate... Introduction: Waqf is a potent tool for mobilizing resources to meet societal needs by the self-sustaining contributions of private donors rather than by governmental borrowing or spending of tax… |
Mohamad Akram Laldin, Mohd Azmi Omar, Said Bouheraoua, International Shariah Research Academy for Islamic Finance - ISRA |
3 | Youness Soualhi, Said Bouheraoua, محمد قراط | |
4 | Youness Soualhi, Said Bouheraoua, محمد قراط | |
5 | Youness Soualhi, Said Bouheraoua, محمد قراط |