Results 41 to 50 of about 2,590 (166)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)

open access: yesCECCAR Business Review, 2021
The objective of this research is to study the impact of applying the AAOIFIs in Islamic banks, while referring to the impact of applying the AAOIFIs in Arab countries, the focus being on the Iraqi Islamic banks.
Dhiaa Al Deen ALAZZAWI   +1 more
doaj   +1 more source

THE LEGAL AND REGULATORY FRAMEWORK FOR MURABAHA

open access: yes, 2023
The legal and regulatory framework for Murabaha plays a crucial role in ensuring the compliance and effectiveness of this Islamic finance mechanism. Murabaha, also known as cost-plus financing, is a common transaction structure used in Islamic finance ...
Mukhitdinova Muyassar Ziyaviddinovna
core  

Implementasi Akad Murabahah di BNU’26 Magelang

open access: yesShar-E: Jurnal Kajian Ekonomi Hukum Syariah
This research focuses on implementing the Murabaha contract in BNU'26 Magelang District, the only community bank in Indonesia. BNU's problems in implementing the concept of pure Sharia are related to the constraints of banking laws prohibiting direct ...
Imanul Achmad Al Amir Ayyusuf   +3 more
doaj   +1 more source

In Terms Of TAS/TFRS Comparative Review of The Accounting of Murabaha Transactions According to Interest Free Financing Accounting Standards [PDF]

open access: yes, 2021
Murabaha sözleşmesi, peşin satın alma imkânı olmayan bir kişi/işletmenin İslami Finansal Kuruluşlar (İFK) aracılığı ile malı, vadeli olarak satın alma imkanı ortaya çıkaran sözleşme türüdür.
Yavuz KILINÇ   +2 more
core   +1 more source

Intellectual Property and Islamic Finance: Opportunities and Challenges for a New Islamic Intellectual Property Finance Framework

open access: yesThunderbird International Business Review, Volume 67, Issue 3, Page 395-412, May/June 2025.
ABSTRACT This paper explores the intersection of Intellectual Property (IP) and Islamic finance, proposing a policy framework to integrate IP valuation into Sharia‐compliant financing. Focusing on the UK, it also extends to global markets, including ASEAN, GCC, and MENA regions.
Nadia Naim, Noor Suhaida Kasri
wiley   +1 more source

On the Ethicality of Islamic Banks’ Business Model

open access: yesBritish Journal of Management, Volume 35, Issue 1, Page 115-136, January 2024.
Abstract This paper scrutinizes the ethicality of Islamic banks’ (IBs’) business model by employing the ‘objectives of Islamic law’ (Maqāsid al‐Sharī’ah). This necessitates developing an ethical framework to construe two primary injunctions of Islamic finance, namely ribā and gharar.
Wahyu Jatmiko   +2 more
wiley   +1 more source

Murabaha İşlemlerinin Muhasebe Standartları Açısından İncelenmesi

open access: yesMuhasebe ve Finansman Dergisi, 2023
Murabaha; alış fiyatına veya malın maliyeti üzerine, belli bir kar ilavesi ile karşılıklı güven anlayışına dayalı bir sözleşmedir. Çalışmanın amacı; faizsiz yapıya uygun finansal tekniklerden birisi olan murabaha işlemlerinin muhasebe uygulamalarının standartlar kapsamında incelenmesidir.
Hava ÇETİN TORUN, Cihat SAVSAR
openaire   +2 more sources

MURABAHA IN ISLAMIC JURISPRUDENCE AND INDONESIAN ISLAMIC BANKS A CASE STUDY OF BPRS IN YOGYAKARTA [PDF]

open access: yes, 2022
The most important difference between Islamic banks and conventional banks is that Islamic banks consider the rules of Islam in their activities. Murabaha is used more than other Islamic banks' products in Indonesia, especially by rural Islamic banks. At
Mohammad Salim Salim, NIM.: 19300016087
core   +1 more source

Murabaha Risk Management in Islamic Finance

open access: yes, 2020
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Basouih mouna   +2 more
openaire   +2 more sources

An Outlook onto the Interest-Free Housing Financing Systems in Turkey through the Financial Legal Stratagems Axis

open access: yesİslam Tetkikleri Dergisi, 2021
Financial legal stratagems have continued to be one of the areas of preoccupation of the fuqahā since the early stages of the substantive fiqh stratagem.
Sefer Korkmaz
doaj   +1 more source

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